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
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 LEVY 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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BOND
The Long-Range Facilities Planning Commitee worked throughout the 2024/25 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
LEVY
The West Valley community has approved a replacement levy every four years since 2014 which was the year that the legislature allowed school districts to run 4-year levies. The most recent levy was approved for a tax rate of $1.50 per thousand in 2022. The School Board unanimosly approved a resolution to place the replacement levy on the ballot for the estimated rate of $1.50 per thousand. CLICK HERE TO VIEW THE LEVY RESOLUTION
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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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CLICK HERE FOR BOND LEVY ONE PAGE – for the one page informational document regarding the West Valley Bond and Levy.
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School District Bond: Frequently Asked Questions (FAQ)
What is a school bond?
A school district bond is a long-term financing strategy that allows school districts to pay for large projects, such as building new schools or making major renovations. Payments on the bond are made over a long period of time, such as 20 years.
How is a bond different from a levy?
A bond is for building (construction and major renovations). Levies usually last a few years and help run schools; bonds are long-term and fund major physical improvements.
Because bonds are a longer commitment, they need a 60% majority to be approved while levies need a 50% majority to be approved.
Why does the school district need a bond?
The school district needs a bond to pay for large, expensive projects that can’t be covered by the regular school budget. These projects include building new schools, repairing or updating old buildings, improving safety, and upgrading technology. A bond allows the district to receive the necessary funds without cutting money from everyday classroom needs.
Is this a new bond or a renewal of an existing one?
This is a renewal of an existing bond. The proposed bond would replace the high school bond that expires at the end of 2026 and is projected to lower the current combined tax rate.
How is the bond rate calculated?
Bond rates are expressed as dollars per $1,000 of assessed property value. The county assessor—not the school district—determines assessed values. Your tax bill is then based on that value multiplied by the bond rate approved by voters.
How does an increase in the assessed value of property affect the tax rate?
For both a bond and a levy for schools, voters approve a set amount that is needed. If the assessed value of property in the community goes up, the combined tax rate will go down. Schools do not get more money when the assessed value goes up. Voters approve the set amount. If the assessed value increases, the combined tax rate decreases.
Are there tax exemptions for seniors or disabled homeowners?
Yes. Many counties offer exemptions or reductions for homeowners who are age 61 or older, disabled, or meet certain income requirements. Information is available via this link to the county website: Tax Exemptions Information
How will the bond funds improve student outcomes?
Funds from the bond will improve student outcomes by renovating aging schools and creating safer, more modern learning environments. Upgrades like updated classrooms, labs, technology centers, and security cameras give students access to better resources for learning and hands-on experiences while enhancing school safety.
When are ballots due?
Ballots are due by Tuesday, February 10, 2026.
Where can I find the full bond resolution?
The Bonds to Renovate Aging Schools and Improve Safety Resolution NO. 25-11-785 was unanimously approved at the school board meeting on November 10, 2025. The full bond resolution can be accessed via this link: Bond Resolution
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School District Levy: Frequently Asked Questions (FAQ)
What is a school levy?
A school levy is a community-approved property tax that provides funding for local schools. Levies help pay for day-to-day educational services that the state does not fully cover—things like school nurses, drama programs, athletics, special education, music, instructional materials, safety, and technology.
How is a levy different from a bond?
A levy is for learning (ongoing programs, staff, and operations), while a bond is for building (construction and major renovations). Levies usually last a few years and help run schools; bonds are long-term and fund major physical improvements.
Because bonds are a longer commitment, they need a 60% majority to be approved while levies need a 50% majority to be approved.
Why does the school district need a levy?
State funding does not cover the full cost of operating a school district. Levies help fill the gap so schools can maintain class sizes, offer essential programs, provide safe learning environments, and support students with the staff and resources they need.
Is this a new levy or a renewal of an existing one?
This is not a new levy—it is a 4-year replacement levy that continues the local support our community has consistently provided in the past. The 4-year levy in 2026 will replace the 4-year levy that was approved by voters in 2022.
The proposed rate is $1.50 per $1,000 of assessed property value, which is a level voters have approved at every election since 2018.
A replacement levy simply renews the funding that is already in place so the district can continue essential services such as classroom staffing, safety and security, technology, special education supports, and extracurricular programs. It does not add a new tax; it maintains the longstanding investment our community has chosen to make in its schools.
How is the levy rate calculated?
Levy rates are expressed as dollars per $1,000 of assessed property value. The county assessor—not the school district—determines assessed values. Your tax bill is then based on that value multiplied by the levy rate approved by voters.
How does an increase in the assessed value of property affect the tax rate?
For both a bond and a levy for schools, voters approve a set amount that is needed. If the assessed value of property in the community goes up, the combined tax rate will go down. Schools do not get more money when the assessed value goes up. Voters approve the set amount. If the assessed value increases, the combined tax rate decreases.
Are there tax exemptions for seniors or disabled homeowners?
Yes. Many counties offer exemptions or reductions for homeowners who are age 61 or older, disabled, or meet certain income requirements. Information is available via this link to the county website: Tax Exemptions Information
Why can’t the district operate within its current budget?
State funding formulas do not provide funds to maintain the current level of services for students. Local levies allow schools to maintain services. In addition, the local levy provides 100% of the funding that is needed for extracurricular activities.
Will the levy support staffing?
Yes. Levy dollars help fund the teachers, instructional aides, nurses, and other staff that students rely on every day.
Does the levy fund extracurricular activities like sports, arts, or clubs?
Yes, the levy pays for coaching stipends, equipment, club advisors, transportation costs, fine arts and music programs, and more—activities that keep students engaged and connected to school.
How will these funds improve student outcomes?
Levy funding helps maintain class sizes, support academic programs, ensure students have access to qualified staff, and provide safe, modern learning environments—all factors that contribute to better learning.
How does our levy rate compare to neighboring districts?
West Valley School District’s proposed levy rate of $1.50 per $1,000 is lower than most of surrounding districts. Most neighboring districts approved their most recent levies at rates exceeding $1.50 per $1,000 of assessed value, with several districts approving rates as high as $2.50 per $1,000.
When are ballots due?
Ballots are due by Tuesday, February 10, 2026.
Where can I find the full levy resolution or ballot language?
The Replacement Educational Programs and Operations Levy Resolution NO. 25-11-784 was approved at the school board meeting on November 10, 2025. The full levy resolution can be accessed via this link: Levy Resolution
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