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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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