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West Seattle school board approves resolution to convert two emergency levies into one continuing substitute levy

5415585 · July 18, 2025
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Summary

At a special meeting the West Seattle Local School District Board of Education approved a resolution of necessity to consolidate two emergency property-tax levies into a single continuing substitute levy to preserve a tax rollback for property owners and keep roughly $6 million in annual operating revenue.

At a special meeting, the West Seattle Local School District Board of Education approved a resolution of necessity to convert two emergency property-tax levies into a single continuing substitute levy, a move district staff said is intended to preserve an existing property-tax rollback for local homeowners.

District staff explained the substitute levy would collect “the same amount, the sum amount. Right. 6,000,000 around 6 a little over $6,000,000.” That revenue, staff said, represents roughly 10%–12% of the district’s tax bill for those levies and about 15% of the district’s total operating revenue.

Board members and staff discussed options for converting the two emergency levies — originally approved in 2003 and 2005 — into a continuing substitute levy rather than a time-limited substitute of up to 10 years. A district staff member told the board: “It'll move into 1 substitute levy.” Board members said continuing status was recommended because the levies have been renewed several times in the past and they expect voters have been accustomed to paying them.

Members raised a state-level timing risk: pending property-tax legislation and a veto-override effort in Columbus could change when renewals or conversions must occur. Staff described ambiguity in the legislation’s wording about a January 1 deadline and said the district was choosing a cautious approach by targeting the November 2025 ballot to avoid “any unforeseen consequences.” Staff also said today’s vote was a preliminary procedural step and not the final setting of millage rates.

After the board’s vote, district staff will send the approved resolution to the county. Staff said the county usually takes about a week to compute and certify millage rates; the board then must hold a second meeting to accept the certified millage before statutory deadlines. The board agreed to schedule that follow-up meeting during the week of July 28 and set a public meeting for Thursday, July 31, 2025, at 5:30 p.m. in the Board Office Community Room to complete the process.

The board approved the resolution by roll-call vote. The district noted that if the substitute levy were not approved and the district later sought the same revenue, homeowners could see an increase of about 10% in their taxes tied to those levies. Board members also flagged a possible personnel agenda item at the follow-up meeting; staff said the board might consider one or two personnel candidates at that time.

Discussion (options and concerns) — District staff and board members debated whether to convert the two emergency levies into a continuing substitute levy or to place a time-limited substitute levy on the ballot. Staff recommended the continuing substitute levy citing past renewals and to preserve rollback benefits for taxpayers.

Direction/assignment — The board approved the resolution of necessity to substitute the two emergency levies into a continuing substitute levy and directed staff to submit the paperwork to the county. Staff will await county-certified millage and return to the board at the July 31 meeting to finalize the millage and any related agenda items.

Formal action — The board voted by roll call to approve the resolution of necessity for the substitution of the two emergency levies into one continuing substitute levy. The vote was recorded as unanimous in favor.

Background — The board held this as a special meeting with no public participation. According to staff, the emergency levies in question date to 2003 and 2005 and have been renewed multiple times. The district described the conversion as intended to maintain continuity in funding and to preserve property-tax rollback benefits for local property owners.