2019 Property Tax Levies
Voter-Approved Levies for Tax Year 2019
Enrichment Levies (formerly known as "M&O")
"Enrichment" supports everything not directly funded by the state such as counseling, nursing services, special education, food service, technology and specialized teachers for art and music.
In 2017, the Washington State Legislature passed Engrossed House Bill 2242 in response to the McCleary court case to fully fund the State's program of basic K-12 education by providing equitable education opportunities.
In accordance with Engrossed House Bill 2242 and beginning with calendar year 2019, M&O levies are renamed "enrichment levies" and the method of determining the levies changed.
Commencing with 2019 and through 2021, the enrichment levies will be capped at the lesser of:
- $2,500 per full-time equivalent student,
- the school district voter approved levy OR
- $1.50 per $1,000 of assessed value.
The dotted line below represents the lesser of the three possible levy amounts.
Per State law, the Lopez, Orcas and San Juan schools will receive levy amounts based on the number of students and not on the voter approved levy for tax year 2019.
Note: Engrossed House Bill 2242 does not impact voter approved school bonds or capital project levies.
The voters of Orcas Island approved the formation of San Juan Public Hospital District No. 3. This measure established a public hospital district with the purpose of operating health care facilities and providing hospital services and other care services. The hospital district includes all of Orcas Island and the following nearby areas: Big Double Island, Little Double Island, Victim Island, Skull Island, Indian Island, Twin Rocks, Oak Island and Picnic Island.
2019 Tax Levy: $0.6488 per $1,000 assessed value
2019 Levy Amount: $1,535,192
Tax Area Codes (TCA) Impacted: 373, 374 and 375 (new tax code area)
Lopez Solid Waste Disposal District Proposition No. 1
The voters of Lopez Island authorized the Lopez Solid Waste Disposal District to generate $105,000 by a levy of excess taxes upon all taxable property within the District. The purpose of the funding is for 2019 operations and capital improvements.
2019 Tax Levy: $0.09321 per $1,000 assessed value
2019 Levy Amount: $105,000
Term of Levy: 1 Year (2019)
Tax Area Codes (TCA) Impacted: 442 and 445
"The McCleary Case" Background
In 2007, a lawsuit was filed on behalf Matthew and Stephanie McCleary. The suit (known as the “McCleary Case”) alleged that the State of Washington failed to meet the state constitution "to make ample provision for the education of all children residing within its borders." In 2012, Washington Supreme Court ruled that the State was not adequately funding basic education (K – 12). The Court ordered the State to fully fund basic education.
The State legislature determined the best way to generate revenue to fully fund basic education was through the taxation of property. To this end, a new levy was created called “State Levy – Part 2”.
The State legislature imposed an additional state property tax for common schools, costing $12,949,000,000 in the first ten years, for government spending.
In 2017, the voters in San Juan County, along with the State of Washington, agreed to MAINTAIN the tax increase.
2019 Tax Levy: $0.717993 per $1,000 of assessed value (Example: If your property is assessed at $400,000 then the tax amount will be $287.20.)
2019 Levy Amount: $5,374,236
Tax Code Areas (TCA) Impacted: All tax code areas are impacted.
How will this increased rate affect property tax for different groups who already qualify for a tax exemption?
- Senior citizens and disabled persons (RCW 84.36.381) – not affected
- Nonprofit organizations (RCW 84.36) – not affected
- Exempt properties (RCW 84.36) – not affected
- Farm and machinery equipment (RCW 84.36.630) – not affected