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Paige Norman

LWSD Impact Fees


I asked Shannon Parthemer, Director, Communications and Community Engagement at Lake Washington School District (LWSD) some questions about Impact fees, portables and the upcoming Bond and Levy issues we'll be voting on in February 2018. I'm looking for the calculations the District uses for Impact fees; I'm sure there are different fees for Kirkland vs Redmond vs. King County (are there LWSD schools in other areas than those 3?)

“Impact fees are the same for the district’s four jurisdictions (Kirkland, Redmond, Sammamish, and King County). The impact fee calculations are shown in our annual Capital Facility Plan (CFP) which is posted on our website. The CFP is updated each year and presented to our jurisdictions in order for them to adopt the impact fee amount. " Facilities Planning Web page I'm also interested in the cost to build/construct a portable (temporary) classroom and the difference in cost between that and a "modular". Also a description of the difference between a portable and a modular would be great.


“It costs around $450,000 to site a portable, depending on the site conditions. Modulars cost about $70,000 more due to the type of foundation used and other factors.

Portables are prefabricated off-site and transported in one or two sections. Portables do not need to be set on a foundation, although it may be required by a local building department. Portables may be on a site for a few months or several years with the intent of being flexible in their use and location. A typical portable building is comprised of a single or double room, which can be used for a multitude of activities (classrooms, offices, restrooms, etc.) with direct exterior egress.

Modulars are factory‐built off‐site, in substantial part, and transported in multiple sections for a total building or single room. Modulars are wholly or partially assembled on‐site, always on a foundation. Modulars are intended to be used long‐term: 30 continuous years at a single location. A typical modular structure is designed for more specific uses and therefore has less physical flexibility (the programs taught inside a classroom can still be flexible). They generally have interior spaces already defined specifically for classrooms, hallways, restrooms, and other spaces. Electrical service, plumbing, and certain finished may have been installed before being transported. Larger modular buildings may have built‐in utility infrastructure, which would also limit flexibility. The four examples of modular schools in the district include: Tesla STEM High School, Northstar Middle School, Renaissance Middle School and Explorer Community School.”

And, if you can provide some insight as to how the District decides on the size of a school? For instance, how was the student size need determined for North Redmond Elementary (at 670 students)?

“In 2015, the Long-Term Facilities Task Force recommended a long-term strategy through 2019-30 which prioritized building new schools and enlarging aging schools to address capacity needed. The recommendation included new elementary schools with capacity of 690 students at current class size. This represents 30 standard classrooms plus space for specialized programs.” The District is using a total tax rate of $2.93 per $1,000 for all three measures – a reduction of $0.23 per $1,000 from the expiring bond. Using my house valuation (not appraisal value) of $552,000 times $2.93 per $1,000 would mean my taxes for these measures ALONE would be $1,617.36. Is the tax rate ($1,617.36) per year or for the life of the bond/levy?

"Today property owners in LWSD are paying $3.16 per $1,000 of assessed value (AV) for the bond, capital projects levy, and educational programs and operations levy. For three 2018 measures, including the bond and replacement of the two expiring levies, which are on a four-year replacement cycle, the district is estimating a tax rate of $2.93 per $1,000 of AV. Voters approve a total dollar amount to be levied. The actual tax rate is determined based on the total district assessed valuation, including that based on new growth. Total taxes paid is determined by each individual homeowner’s assessed valuation. If overall total property values in the district rise, the tax rate per $1,000 of assessed valuation will decline, as the total amount of taxes collected remains the same. See questions and answers below for the time on the levies and bonds."

Further clarification based on a conversation with Barbara Posthumous, Business and Support Services Associate Superintendent: The $1,617.36 is the annual amount of the taxes portioned for local schools over the 20 year life of the loan. This amount may fluctuate based on changes in assessed value/s of the property, bonds being paid off and/or the cost of new bonds being issued.

Is there a limit to how much $$ the District can ask for in a Bond and/or Levy? "There is not a limit for the Capital Projects Levy. See the question below for what is limited on Bonds. For the Educational Programs & Operations (EP&O) Levy, the state legislature now limits what local school districts can collect. Districts can collect either $1.50 per thousand of assessed valuation (AV) or $2,500 per student, whichever is less. For LWSD, the $2,500 per student is less. However, the district is actually asking for less than this amount, or approximately $2,149 per pupil due to the anticipated increase in state funding and to do its part in reducing the tax burden of its local citizens."

Is there a limit or cap on how much a taxpayer will pay? "Voters approve a total dollar amount that district can collect. The rate per thousand is determined based on the total assessed valuation of the district. If there is new development and/or property values in the district rise, the tax rate per $1,000 of assessed valuation will decline, as the total amount of taxes collected remains the same."

How long are these bonds active? The levies? (how long will we be paying them off?) "The maximum term for the bond is 20 years. Bonds from past measures have terms that go through 2038. If this measure is passed, the district will sell the bonds as the money is needed for construction, over a three-year period. If the last bonds are sold in 2021, the final bonds will be paid off in 2041, or 20 years later. The district is able to add new bonds as old bonds are paid off and still keep the tax rate the same. The two Levies (EP&O and Capital) must be renewed every four years." What additional bonds/levies are we currently paying for in the 2018 tax season and at what rate/$1,000? The 2018 tax rate includes the EP&O and Capital Project levies that were approved by voters in 2014 (levied during the 2015, 2016, 2017, and 2018 calendar years). It also includes debt payments for bonds from past measures and a portion of the April 2016 bond. The 2018 EP&O and Capital Projects levy are renewals/ replacement levies (and will be levied during 2019, 2020, 2021, 2022). Further clarification based on a conversation with Barbara Posthumous, Business and Support Services Associate Superintendent: There will be a table posted on the LWSD site in the next few weeks that shows the existing bonds and levies being paid out, as well as rates and maturity dates. <I will post the link when available> Paige Is there a map of areas, say for Redmond and Kirkland (Lake Washington School District areas) that are considered unincorporated King County? We do not have a map of this type. I would recommend looking on the King County website: http://www.kingcounty.gov, or reach out to someone at the county who may have this type of map. That map is located here. More information on King County Impact Fees can be found here. Is there a limit or cap on how much of an increase can be made in a year?

"For the EP&O and Capital Projections Levy, there is not a limit or cap on how much they can be increased each year, other than the limit for EP&O explained in the second question and answer above.

The total outstanding bonds in a district may not exceed an overall debt limit of 5% of total Assessed Valuation. LWSD total outstanding debt is currently around 1.3%.

All three measures will decrease the tax rate by $0.23 per $1,000 of AV from $3.16 to $2.93."

Are there exemptions or help for low-income families or those on fixed incomes? "Seniors and the disabled may be eligible to receive a reduction in property taxes based on income. More information is available here" What are the impact fees for schools used for (construction? portables?)? "Impact fees are required to be spent for projects in the jurisdiction in which they were collected. Impact fees can be used for portables and/or to fund a portion of construction projects. The district has committed the impact fees collected last year and over the next few years to help fund the 2016 bond projects (estimated to be $10 million). We will be posting a “Bond and Levy Q&A” to our website within the next few days. These may provide additional information for you." Stay informed, stay involved. ~ Paige

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