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Longview officials warn state budget changes will tighten district finances
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Summary
District business director Patty Bowen told the Longview School Board that recent state budget decisions produce a mix of relief and cuts: K–12 was exempted from a recent sales-tax expansion (averting an estimated $415,000 cost), but cuts to transitional-kindergarten funding and reduced levy-equalization are likely to lower district revenue by roughly $450,000 in 2026–27.
The Longview School Board heard a fiscal briefing March 23 as Executive Director of Business Services Patty Bowen outlined how the recent state legislative session will affect the district's 2026–27 budget.
Bowen said one clear win is that K–12 will be exempt from a sales-tax expansion starting July 1, reversing an earlier interpretation that had forced districts to pay tax on some services. "That expansion ... increased our expenditures by approximately $415,000," Bowen said, adding that exempting K–12 effectively returns the district to baseline for that item.
At the same time, Bowen reported several reductions and cost shifts that will tighten the district’s outlook. She said the state cut roughly 2,000 transitional-kindergarten (TK) slots statewide and reduced planned increases in levy-equalization funding; for Longview Public Schools, she estimated the combined effect of the supplemental budget will be a reduction of about $450,000 for 2026.
Bowen also described a change to the state bus-depreciation schedule that delays reimbursement timing: smaller Type A buses move from an eight-year to a 10-year depreciation cycle and larger Type C/D buses move from 13 to 15 years. "We will still receive the revenue," she said, "we just won't receive it as quickly," and the district may need to drive buses longer, raising maintenance pressure.
Board members asked how the TK cuts would affect the district’s KinderBridge program; Bowen said OSPI guidance on slot allocations is pending and staff will return with specifics. Bowen scheduled a study session on April 9 to provide a deeper review of budget assumptions and tools, including the state revenue estimator the district is awaiting.
The board did not take formal budget action at the meeting; Bowen advised members the district expects to manage the near-term impact without a midyear budget adjustment but will continue monitoring revenue and enrollment trends.
What’s next: staff will present more detailed budget projections and potential mitigation strategies at the April 9 study session, and will return when OSPI issues TK guidance.

