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Calculations for Estimated 2008 Levy Percentage

The following information substantiates my estimate of the 2008 Levy Percentage being approximately 17.6%. This information is intended only for those who want the details. If you are not looking for this level of detail, then please click back.

Sources of Information

  • Report F-780: Levy Authority and Local Effort Assistance (LEA) Payable, Superintendent of Public Instruction, years 2003-2007
  • Report F-2030: 2005 Levy Authority, Rollbacks, and Local Effort Assistance, Superintendent of Public Instruction
  • Battle Ground School District Levy Amounts

Calculating the Levy Percentage

The levy percentage for any given year is computed using the following formula:

Levy Percent = 100% x ( LEA + Voter Approved Levy ) / Levy Base

This formula is based on the following terms:

  • Levy Base: This amount is found in Report F-780 on Summary Line A.
  • LEA (Local Effort Assistance, or Levy Equalization): This amount is found in Report F-780 on Summary Line F.
  • Voter Approved Levy: This amount is set by the levy that the voters approved. It is a matter of public record.

The following table shows the data from the last four available years (2003-2006):

Year Levy Base LEA V.A. Levy Levy %
2007 $83,879,280 $0 $0 0.00%
2006 79,146,370 3,544,128 8,455,042 15.16%
2005 72,697,605 3,298,058 7,976,455 15.50%
2004 68,228,270 3,078,218 7,524,958 15.54%
2003 63,827,247 2,924,996 5,743,295 13.58%

Estimating 2008 Levy Percentage

Based on the above five years, I extrapolated the Levy Base and LEA values using the average increase over these five years. Notice that for 2007, I used the amount that the state would have given for LEA in this calculation ($3,606,475). I used the actual proposed Voter Approved Levy for 2008. This gave me the following information:

Year Levy Base LEA V.A. Levy Levy %
2008 $88,892,000 $3,777,000 $11,829,000 17.56%
2007 83,879,280 0 0 0.00%
2006 79,146,370 3,544,128 8,455,042 15.16%
2005 72,697,605 3,298,058 7,976,455 15.50%
2004 68,228,270 3,078,218 7,524,958 15.54%
2003 63,827,247 2,924,996 5,743,295 13.58%

 

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