2006 Seattle Elections

Primary Elections Voters' Guide

Initiative 88 - Funding for Seattle Schools - Ballot Title

Ballot Title

Seattle Initiative Measure No. 88 concerns tax levies to fund the Seattle School District’s educational programs.

If enacted, this measure would allow increased property taxes to be collected in 2008 through 2013 to provide funding for educational programs of the Seattle School District. It would lift the RCW 84.55 limit on regular property taxes so that the total regular tax limit for collection in 2008 would be $3.27/$1,000 assessed value. Each year from 2009 through 2013, the additional regular property taxes that could be collected would increase at the same rate as the consumer price index.

Should this levy lid lift be approved?

Yes.....

No.....

City Attorney's Explanatory Statement

The proposal:

Initiative 88 asks Seattle voters to authorize an increase in the regular property taxes that the City could levy for a six-year period beginning in 2007. The additional money authorized by this initiative could be used only for certain educational purposes.

The law as it currently exists:

State law limits the regular property taxes that the City of Seattle may levy in any given year without voter approval. This limit is called the “levy lid.”

Under State law, the levy lid is determined by first multiplying a “limit factor” set in state law by the highest yearly amount of regular property taxes the City had levied during the past three years, and then adding to that an amount that accounts for new construction, property improvements, and increases in the assessed value of State-assessed property in the City.

No increase in regular property taxes beyond the levy lid can be made without approval from the City’s voters. Voter approval of such a tax increase is called a “levy lid lift.”

The effect of this measure if approved:

In general

Initiative 88 is a levy lid lift measure that would apply to regular property taxes assessed during 2007 through 2012 for collection during 2008 through 2013.

If voters approve I-88, the City could – but would not be required to -- increase its regular property taxes during this period above the levy lid, up to the limit stated in I-88. However, this tax increase could be used only for certain educational purposes.

Amount and duration of lid lift

I-88 would lift the lid on regular property taxes that could be levied by the City in 2007 (for 2008 collection) so that the total regular property tax lid for that year would be $3.27 for each $1,000 of assessed value; the amount of money this lid lift could raise would depend on what the regular property tax lid would have been without I-88. Additional regular property taxes levied in each year from 2008 through 2012 could increase at the same rate as the consumer price index for the Seattle-Tacoma-Bremerton area.

The levy lid lift authorized by I-88 would not apply to regular property taxes levied after 2012. For the levy in 2013 (for 2014 collection) and subsequent years, the maximum tax levy would be determined as if the lid lift authorized by I-88 had not occurred.

Purposes for which additional tax revenue could be used

I-88 states that the additional tax money that it authorizes may be used only for the educational purposes set out in another proposed initiative, referred to in I-88 as “the Great Schools Educational Funding Initiative” (the other initiative, known as Initiative 87, will not appear on the September 2006 ballot). I-87 specifies that each year, an amount of money at least equal to the additional tax money authorized if voters approve the lid lift in I-88 must be provided by the City to the Seattle School District, which would have to use it as follows:

(a) 75 percent for the following three purposes:

• To restore a comprehensive arts, drama and music program and library programs in schools; including the restoration of instrumental music at middle and elementary schools.
  
  
• To reduce class size or pupil-teacher ratios in elementary schools, and in core classes at secondary schools.
  
  
• To provide tuition-free all-day kindergarten for all children enrolled in the Seattle School District.

(b) 20 percent for the following three purposes:

• To allow lengthened school days or school years, or to further reduce class size or pupil-teacher ratios for students who need additional in-class support to graduate on time and to meet state and district standards.
  
  
• To provide time for school staff to meet and focus on curriculum or teaching strategies.
  
  
• To provide other school-based support, such as nurses, counselors or social workers.

(c) 5 percent to support classrooms, purchase teaching materials, support new teachers, and support custodial and maintenance needs for increased operational hours and space utilization.

Money provided by the City under I-87 could not be used to supplant then-existing City support of students and schools. I-87 funds also could not be used to supplant then-existing state, federal and levy-funded expenditures of the Seattle School District.