Neah-Kah-Nie School District

Operation Levy

2025-2030

How Neah-Kah-Nie Schools are Funded

Federal & State Grants

Timber Harvests

Property Taxes

State School Fund

(SSF)

Oregon legislature determines SSF amounts each legislative session

Funds allocated to all but four districts in Oregon:

• Jewell
• Neah-Kah-Nie
• Nestucca
• Seaside

Exempt from SSF due to:

• Property assessment values
• Timber

Timber Revenue

Annually, foresters determine the amount of timber areas to be sold and harvested.

Companies “lay claim” to an area and can harvest within a three year period.

Once harvested, funds are distributed:

• Tillamook County - 10%
• County School Fund - 22.5%
• Divided among three school districts
• Direct to Taxing Districts 67.5%
• Divided among schools, ports, fire, etc.

Timber Revenue

2020-21 - $4,152,741

2021-22 - $4,175,149

2022-23 - $4,528,264

2023-24 - $3,911,389

2024-25 - $1,416,849

2020-24 Average: $4,191,886

2024-25 Revenue: $1,416,849

Difference: -$2,775,037

Staff or Program Cuts

If revenue stays at current levels, 20.5 staff members will need to be cut.

Timber funds are decreasing before the Habitat Conservation Plan (HCP) is in full effect

If revenue continues to decrease, programs could be at risk

Unique

NKN Programs

• Small Elementary Class Sizes
• Free Breakfast & lunch for all students
• Evening activity bus
• Two AM/PM bus routes
• No “pay to play” sports
• K-12 PE, Music, Art
• Career Technical Pathways
• Free Dual Credit & Expanded Options
• Free Preschool

Bonds & Levies

Construction Bond

Operation Levy

• Bonds pay for capital construction projects and other infrastructure, like technology and buses.
• By Oregon law, bond money cannot pay for teaching positions or school programs.
• In 2004, NKN voters passed a bond to pay for the construction of the middle school and other projects.

• Levies are used to help pay for the day-to-day operations of a school district.
• Levies can pay for staff, programs and services that are either not funded or are not fully funded by the state of Oregon.
• If the proposed levy passes, 100% of the funds would be used to pay for teacher and staff salaries and student programs in the district.

• Bonds & Levies are based off Assessed Property Value

Real Market vs. Assessed Values

1997: M50 froze AV at 90% of 1995 RMV, capped growth at 3%/year

Real Market vs. Assessed Values

May 2025

Ballot Measure

• Currently, residents are paying $0.487 per $1,000 of assessed property value for the 2004 middle school bond.
• This bond expires this year.

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• The current ballot measure is for an Operation Levy of $0.75 per $1,000 of assessed property value.
• This would be a $0.263 per $1,000 increase from what residents currently pay

How does this affect my tax bill?

• Because the 2004 bond is expiring this year…

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• If the levy passes: a homeowner with an assessed property value of $250,000 would pay $5.50 more per month, or $66 more per year, than they are currently paying.

Levy Revenue

• If the levy passes, NKN will receive:
• $2,080,000 in 25-26
• $2,140,000 in 26-27
• $2,210,000 in 27-28
• $2,270,000 in 28-29
• $2,340,000 in 29-30
• These funds will allow us to maintain current staffing levels and student programing
• Allow the district to evaluate long term impacts of the HCP on timber revenue.

Second Home Owners

• 60% of assessed properties within the Neah-Kah-Nie School District are owned by people not residing in the district.

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• The largest burden of the levy will be paid for by those with second homes or short-term rentals within our district.

Good Stewards of Money

• In 2004, the Middle School bond was sold to voters at $0.94 per $1000.
• The highest rate the district ever levied was $0.7038 per $1000
• Currently, the rate is $0.487.
• The district has a history of not collecting more than is needed from taxpayers.
• The NKN School Board has been a great steward of the public’s money.

Outreach

• HS Staff - 3/11
• MS Staff - 3/12
• Garibaldi City Council - 3/17
• GGS Staff - 3/18
• Wheeler City Council - 3/18
• NES Staff - 3/20
• Nehalem Town Hall - 4/3
• Rockaway Town Hall - 4/7
• Bay City Council - 4/8
• Rockaway City Council - 4/9
• Manzanita City Council - 4/9
• Garibaldi Town Hall - 4/10
• NCRD Board - 4/10
• Lions Club - TBD
• Nehalem City Council - 4/14
• Pine Grove - 4/29

Website, Calculator, & FAQs

• For more information, visit nknsd.org/levy

Questions