Friday, December 8, 2023
Why does the Failure of an Educational Programs & Operations Levy Impact Two School Years?
The reason is how property taxes are collected. Taxes are collected on a calendar year basis.
When a levy is passed, the county treasurer collects taxes in the following calendar year, with about half of tax payments being collected in the spring and the other half collected in the fall.
The voters’ rejection of the renewal of the levy for 2024 meant that about $3,000,000 was reduced from the 2023-2024 budget which would have come from the spring 2024 collection.
Additionally, another $3,000,000 was reduced from the 2024-25 school year which would have come from the fall collection in 2024.
If Woodland Public Schools passes an EP&O levy next year in 2024, tax collection would start the following year, in 2025.
However, only the spring payment would be collected in 2025 before the school year ends in June.
Since Woodland Public Schools will not receive levy funds until 2025 for a levy passed in 2024, the district must make the necessary cuts to the budget for two school years, the current one ending in June 2024 as well as next year’s starting in August 2024.
As a result, a levy failure impacts two school years even if a new one is passed the year after a levy fails.