School finance can be difficult to understand, and the system is far more complicated than it should be. In many ways, it is a broken system. Currently, OSPI is developing a new school funding model to present to the Legislature during the 2027 legislative session. While we hope improvements are made, we must continue to be as fiscally responsible and transparent as possible with the resources we have.
Willapa Valley School District receives funding from several different sources, each with its own purpose.
The largest source of funding is state apportionment, which is based primarily on student enrollment. Within the state's funding formula, there are also state and federal allocations for specific programs such as Special Education, Highly Capable, Title I, and the Learning Assistance Program (LAP).
Our second-largest source of revenue is our locally voter-approved educational programs and operations levy. Currently, approximately 11% of the district's budget comes from local levy dollars collected by Pacific County based on assessed property values. These funds support programs and opportunities that go beyond basic state funding, including athletics, field trips, preschool, music, technology, and other enrichment opportunities for students.
Another important source of revenue comes from timber and forest lands. The district receives a share of taxes generated from timber harvests within Pacific County. In addition, the Washington State Department of Natural Resources (DNR) manages trust lands within our district. When timber is harvested from those lands, the district receives a portion of the proceeds.
The district may also qualify for Levy Equalization (Local Effort Assistance), which is additional state funding designed to help districts with lower property values. To receive these "state match" dollars, a district must levy at or above a minimum rate per $1,000 of assessed property value. Because Willapa Valley's current levy rate is below that threshold, we are not currently eligible for these additional funds.
One interesting—and somewhat frustrating—part of the funding system involves our bond. We paid off our 2006 bond in December, which is a tremendous accomplishment for our community. However, under the current funding formula, districts without an outstanding bond receive a smaller share of certain timber revenues than districts that are still paying bond debt. It sounds backwards, but that's how the system currently works.
If you're interested in learning more about how school finance works in Washington, I encourage you to explore the website below. It provides a helpful overview of this complex system.
