School construction bonds require voter approval demonstrating voter support of the projects. While levies require a simple majority for passage (50%+), bonds require a super-majority for passage (60%+). 

These bonds fund improvements to school facilities and infrastructure. Examples of these improvements are new construction, remodeling of existing space, technology and security infrastructure and acquisition of property. School construction bonds are only for construction and related costs and cannot be used for operations.

Running a school bond allows our district to address critical needs such as constructing new schools, renovating aging buildings, and upgrading infrastructure. Consistent funding also ensures that our 66 district sites remain safe, functional, and equipped with modern technology to provide around 29,000 students with 21st century learning opportunities.

Maintaining a safe, modern, and efficient school district requires a long-term, phased approach. SPS recognized this need two decades ago and developed an ongoing plan to gradually replace, renovate, and update aging school facilities. Many of the projects in the 2025 bond focus on schools, or portions of schools, that are from 60 to more than 100 years old.

To calculate the assessed value, the Assessor’s Office studies real estate market trends and looks at recent sales of similar properties. They use different methods, such as comparing sales prices and estimating building costs. These steps help make sure that property values are fair for all property owners in Spokane County.

Want a deeper dive? Find more information on the Spokane County Assessor’s Office website.

From Spokane County:

"Two things determine your property taxes:

Your assessed value, and

The budgets of the tax districts in which you live.

Throughout the year, my appraisal staff assesses all residential and commercial property at fair market value. In November, each of the 56 Spokane County tax districts establishes a budget and sends their budget resolution to me. In January, I use the budget resolutions to calculate levy rates to fund those budgets. Then in February, the Treasurer uses my levy rates and assessed values to determine individual property taxes. Washington State has a budget based property tax system where only the proportionate amount of the budget is collected from the property owners according to their assessed value.

Yes, the levy passed with voter support of 56.31%, while the bond failed with 55.91% support. While levies require a simple majority for passage (50%+), bonds require a super-majority for passage (60%+).  As a reminder, the voter approved replacement levy continues to fund essential services and positions to serve students, including nursing services, library services, school support services, school building services, counselors, extracurricular activities and more.

Your tax bill includes these items:

Spokane General (Education Programs and Operational Levy)
Spokane Bond Levy

There are also two taxes levied and collected by the state of Washington to support education and allocated through the state budget:

State School
State School Levy 2

This chart shows the total property tax rates for schools – those levied by SPS and the state:

The two yellow-shaded bars are the two state levies, while the blue is the SPS EP&O levy. The orange is the SPS bond rate.

Some funds from the state’s capital gains tax are allocated for school construction through the Washington School Construction Assistance Program (SCAP), but only funds brought in after the initial $500 million has been collected and earmarked for other services like early learning, child care and higher education. To receive state funding for building projects from the SCAP, the school district must be able to provide local funding, usually through voter approval of a bond measure.

Contributions from SCAP do not fully fund local school district capital construction.

Historically, SCAP has been funded by a combination of timber revenue and state bonds. As timber revenue has declined and the state has redirected state bond revenue to other priorities, funds collected from Engrossed Substitute Senate Bill (ESSB) 5096, also known as Washington’s capital gains tax, have been used to backfill these reductions. So, contributions from the capital gains tax are already accounted for in the district’s bond finance plan.

Again, it is important to note that the first $500 million in revenue collected each fiscal year from ESSB 5096 is allocated to the Education Legacy Trust Account for school services, including early learning and child care programs as well as higher education. Any remaining amounts collected above $500 million each fiscal year are then distributed to the Common School Construction Account, which provides funding for SCAP.

The ballot language the School Board approved did not include a specific amount that property owners would pay, as this is not standard for school bond measures in the State of Washington.

State law requires ballot propositions to include “the maximum amount of the indebtedness to be authorized, the maximum term any bonds may have, a description of the purpose or purposes of the bond issue, and whether excess property tax levies [will be authorized].” RCW 39.36.050. Details regarding specific property tax impacts are typically shared in explanatory materials outside the ballot to maintain neutrality and stay within strict word count limits.

As Spokane Public Schools continues to pay off previous bonds, the bond extension will add approximately two cents to the existing bond bill for an estimated contribution of $1.36 per thousand of assessed value in the first year, which is projected to increase, on average, 2%-3% to account for the rate of annual inflation.