Bonds and Levies
Bonds and Levies
School funding comes from two sources:
“Bonds = Buildings” Funding for school buildings and facilities comes from the voter-approved sale of bonds.
“Levies = Learning” Levies provide funding for school programs and support like school nurses, sports, music, drama, books, supplies, and more.
Bond vs Levy Comparison
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West Valley Replacement Bond
With West Valley’s High School bond nearing completion and the School Board voting in September to use $7.5 million in leftover construction funds from Apple Valley and Summitview Elementary schools to lower property taxes, the District’s tax rate is going down. That’s good news. But with several schools in the district over 50 years old, there is still work to do.
The Board of Directors unanimously approved a resolution for a replacement bond in 2026 – keeping the tax rate similar to the current rate.
What will the replacement bond pay for?
• Installing updated security cameras across the district
• Renovating Ahtanum Valley Elementary School
• Updating Mountainview Elementary school
• Expanding the Middle School to accommodate Grades 6-8 and adding an auditorium
• Remodeling and refurbishing the Jr. High for Community and District Use
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West Valley Replacement Levy
Levy funding is voted on by taxpayers every four years. In 2022, voters approved a levy of up to $1.50/$1,000 home value. The replacement levy would replace the expiring levy at that same rate. The Board of Directors unanimously approved a resolution to replace the levy that is expiring in 2026. The replacement levy will be in effect for four years.
The levy pays for:
• School nurses
• Athletics
• Music
• Drama
• Special education
• Instructional materials
The current levy makes up about 11% of the District’s overall operating budget.

Tax Rate Information
West Valley Homeowners’ average annual local tax rate 2020-2024:
Bonds* $1.96 + Levy $1.45* = $3.41*
Total proposed combined tax rate 2027-2030:
Bonds* $1.37* + Levy $1.50* = $2.87*
*Per $1,000 value of your home. WV rate comparison is a 2027 estimate.
How does this rate compare to other districts’ combined bond and levy tax rates?
Naches Valley School District No. 3................$3.82
East Valley School District No. 90...................$3.38
Yakima School District No. 7...........................$3.26
Highland School District No. 203....................$2.98
Selah School District No. 119.........................$2.87
West Valley School District No. 208.......… .$2.87*
*Per $1,000 value of your home. WV rate comparison is a 2027 estimate.
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Scope of the Projects
The Long-Range Facilities Planning Commitee worked throughout the 20224/25 school year to review the needs of the district and identify priorities. Community members from the committee presented at the School Board meeting on Tuesday, July 8, 2025. The School Board requested the administration to fine tune the proposal.
At the School Board meeting on Tuesday, August 26, 2025, the School Board reviewed the proposed projects and they set the date for a Community Forum to get feedback from the community.
At the Community Forum on Wednesday, October 1, 2025, the School Board listened to feedback from the community. Community members encouraged the School Board to include a Middle School Auditorium on the proposal.
At the School Board meeting on Monday, November 10, 2025, the School Board unanimously approved a resolution for a bond of $97.5 million which included a Middle School Auditorium. CLICK HERE TO VIEW THE BOND RESOLUTION
The scope of the projects will address security needs at every school in the West Valley School District. Security cameras will be added and/or updated at all schools. Intercom systems will be updated as needed.
Other priorities include expansion of the middle school – including an auditorium – so that all students in Grades 6-8 will be served in one building, renovation of Ahtanum Valley Elementary, updates to Mountainview Elementary, and district projects such as resurfacing the high school tennis courts. CLICK HERE TO VIEW ALL PROJECTS
The bond for $97.5 million will generate an estimated state match of $43.8 million. This means that for every local dollar that is spent on the projects, the West Valley School District will receive from the state nearly 50 cents on the dollar.
Proposed Bond Rates 2020 – 2038
The High School bond will be paid off in 2026. After 2026, the combined bond rate will include the debt service for the Apple Valley/Summitview bonds and the new bond – the combined bond rate is estimated to be $1.37/$1,000 value of your home. -
The actual levy rate varies each year based on property assessments and other factors. In 2022, voters approved up to $1.50/$1,000 home value, but the actual levy assessment was often lower than $1.50. WVSD is asking voters to REPLACE the levy that was approved in 2022 for the same rate.
At the School Board meeting on Tuesday, November 10, 2025, the School Board unanimously approved a resolution for the replacement levy at an estimated rate of $1.50 per thousand. CLICK HERE TO VIEW THE RESOLUTION
The graph below illustrates the previous levy rates and the proposed maximum levy assessment.
Proposed Levy Rates 2020 – 2030

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Following a 2024 Study and Survey of all WVSD facilities funded through a grant from OSPI, Superintendent Dr. Peter Finch resumed the Long-Range Facilities Planning Committee, comprised of residents, parents, and staff supported by District planning, design, and construction consultants. The Committee held six work sessions over eight months. They developed the following goals:
- Keep the bond rate at or below the current rate
- Keep community assets at the Junior High (gym, auditorium, and District Central Kitchen)
- Create space for Grades 6-8 to be housed in one building
- Update the facilities with the highest needs
- Address district-wide needs as much as possible (security, parking, playing fields)
The Priority Improvements that the committee recommended to put forward for a bond issue include:
- Renovating Ahtanum Valley Elementary School - $44,014,675
- Expanding the Middle School to accommodate Grades 6-8 - $81,917,879
- Updating Mountainview Elementary school - $2,371,275
- Implementing District-wide improvements - $8,082,607
- Upgrading and installing updated security cameras across the District
- Upgrading the intercom system, flooring, gym floor, and parking lot, and adding HVAC to Wide Hollow Elementary School
- Remodeling the Jr. High for community use and District offices; refurbishing the gym floor
- Resurfacing the tennis courts
- Converting the existing admin offices to parking
At the Community Forum on Wednesday, October 1, 2025, the School Board listened to feedback from the community. Community members encouraged the School Board to include a Middle School Auditorium on the proposal.
At the School Board meeting on Monday, November 10, 2025, the School Board unanimously approved a resolution for a bond of $97.5 million which included a Middle School Auditorium.
CLICK HERE TO VIEW THE LIST OF PROJECTS WITH MS AUDITORIUM
Total Improvement Cost - $141,386,436
State Matching Funds - $43,886,436
Total Bond Issue - $97,500,000
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2026: District-wide Improvements
- February 10 - Levy/Bond Elections
- Projects at multiple Sites
- Expansion at Middle School
2027 – 2028: Mid-level Campus
- All 6-8 Grade Students moved to the Middle School Building
2028 – 2030: Ahtanum Valley
- Students housed at Jr. High during construction
2030 – 2031: Junior High Repurposed
- Maintain the auditorium and gym for community use
- Maintain meeting space and music/drama rehearsal space for community use
- Move District Offices to the Junior High building
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