Lopez Island Library District (“Library District”)
Resolution No. 01-2025
THE BOARD OF TRUSTEES OF THE LOPEZ ISLAND LIBRARY DISTRICT ARE AUTHORIZING THE PLACEMENT OF A PROPOSITION ON THE AUGUST 5, 2025 SAN JUAN COUNTY BALLOT TO RESTORE A REGULAR PROPERTY TAX LEVY RATE OF $0.48 PER $1,000.00 IN ASSESSED VALUATION TO SUPPORT THE LOPEZ ISLAND LIBRARY DISTRICT (DESIGNATED AS “LIBRARY DISTRICT”).
WHEREAS, the laws of the State of Washington pursuant to RCW 27.12.420 provide for an annual tax levy up to $0.50 per $1,000.00 of assessed value to provide operating revenues for Island Library Districts; and
WHEREAS, the regular property tax imposed in support of the Library District in 2019 was $0.48 per $1,000.00 of assessed value; and
WHEREAS, the Library District’s allocation of tax dollars is limited by state law to a 1% increase per year, even if property values increase at a greater rate, unless the voters of the Library District approve a greater increase; and
WHEREAS, due to that 1% limit on increases in funds the Library District can receive from property taxes, the effective rate for the Library District in 2025 is $0.30 per $1,000 of assessed value; and
WHEREAS, the Library District Board of Trustees has determined that the current level of funding is inadequate to continue to provide the current level of library service, to address current and future community needs by providing innovative programs, and to attend to critical physical maintenance of the historic and iconic library building; and
WHEREAS, the Library District is seeking a solution that provides stable funding for a minimum of six years; and
WHEREAS, the Library District strives to respond to community needs by providing publicly accessible technology, literacy programs for toddlers, and youth and adult programs that address Lopez Island needs and interests; and
WHEREAS, the Library District is in the forefront by expanding access to community services such as notary public services, providing an electric vehicle charging station, providing meeting space with up-to-date technology for community groups, advising and assisting patrons with their technology needs, maintaining a musical instruments lending library and digital equipment lending library and with an extensive physical and electronic materials collection acknowledged as outstanding; and
WHEREAS, the levy will provide funds for maintaining this historic and iconic library building; and
WHEREAS, a prerequisite for conserving this historic building is addressing the energy efficiency of the building; and
WHEREAS, the Board of Trustees finds that in order to maintain the current level of library services it is necessary for the District to restore the District’s regular property tax levy rate to $0.48 per $1,000 assessed valuation; and
WHEREAS, RCW 84.55 states, that to restore that rate, a proposition must be submitted to the voters of the Library District for their approval or rejection; and
WHEREAS, the Board of Trustees of the Library District has determined restoring the levy rate is essential and necessary to avoid limitations in the quality of the library service in the Library District, which would result from inadequate revenues.
NOW, THEREFORE BE IT RESOLVED by the Board of Trustees of the Library District as follows:
The Board of Trustees finds and declares that, in order to provide continued funding for the normal operation and maintenance of the library, it is necessary for the Library District to restore a levy rate of $0.48 per $1,000 of assessed value upon all the taxable property within the district for collection beginning in tax year 2026, and would authorize an annual increase in the limit factor of up to 6% (but not to exceed the rate of $0.48 per $1,000 in assessed valuation) for each of the five succeeding years as needed for normal operation and maintenance of the library. The maximum allowable levy in 2031 shall serve as the base for subsequent levies under RCW 84.55.050.
The Board of Trustees will submit to the governing Board of San Juan County, Washington, pursuant to RCW 27.12.420, the Library District Budget reflecting an annual tax levy at the rate of $0.48 per $1,000.00 assessed value, to be levied in 2025 and collected beginning in 2026 at a uniform rate, subject to passage of the ballot proposition described below:
Lopez Island Library District
Proposition No. XX
Restoring Regular Property Tax Levy Rate
The Board of Trustees of the Lopez Island Library District adopted Resolution No. 01-2025 concerning a proposition to restore the District’s regular property tax levy rate. This proposition would authorize a regular property tax levy of $0.48 per $1,000 of assessed valuation in 2025 (the same level as in 2019), and would authorize an increase in the District’s tax allocation of up to 6% (but not to exceed the rate of $0.48 per $1,000 in assessed valuation) for each of the five succeeding years. The maximum allowable levy in 2031 shall serve as the base for subsequent levies under RCW 84.55.050.
Should this proposition be:
[ ] Approved
[ ] Rejected
The dollar amount levied in 2031 for collection in 2032 shall serve as the District’s tax levy base for purposes of applying the limit factor established by RCW 84.55 in subsequent years.
A proposition shall be submitted to the voters of the Library District at a general election to be held August 5, 2025, which would authorize the Library District to restore the regular property tax levy rate beyond the otherwise applicable limitations imposed on the Library District by Chapter 84.55 RCW.
The Auditor of San Juan County, as ex officio supervisor of elections, is requested to submit to the voters of the Library District for their approval or rejection, the question of whether the regular property tax levy rate should be restored to $0.48 per $1,000.00 of assessed value in 2025, for collection in 2026, on behalf of the Library District, the assessed valuation being the true and fair value, unless specifically provided otherwise by law.
Such approval by the voters shall be by a majority voting on the proposition. The ballot title, including the caption thereof, shall be substantially as follows, with such additions, deletions and modifications as may be required by the San Juan County Prosecuting Attorney: Lopez Island Library District Levy Rate Proposition 01-2025.
ADOPTED by the Board of Trustees of the Lopez Island Library District at an open public meeting, held April 15, 2025.