Annual School Tax Summary

2025 Tax Year

Understanding Local School Taxes

Annually in February, the Walla Walla County Treasurer's Office mails tax statements to its residents, providing a breakdown of local taxes levied. All taxpayers who reside within the Walla Walla Public Schools boundaries are assessed the same school bond/levy rates broken down into five different line items -- State School 1, State School Part 2, SD #140 General, SD #140 Bond, SD #140 Capital.

Approximately 40 percent of school taxes paid locally are levied by the state legislature, and used to fund the state’s Basic Education program. Locally approved bonds and levies remain in the community and fund specific voter-approved initiatives. Following is a summary of the 2025 school tax levies.

State School Part 1 and 2: These statewide tax rates are set by the legislature and fund the state’s Basic Education program. The combined rate for the state school’s tax is the same for all residents within Walla Walla County, and is approximately $2.60/$1,000 assessed value. Intended to ensure an equalized rate structure across the state, county by county rates can fluctuate year to year based on the difference between the county’s true and fair market value versus the assessed value assigned by the Assessor.

SD# 140 General: This is the Education Programs and Operations Levy, commonly referred to as the "learning levy." This levy requires local voter authorization renewal every four years. This levy is capped by the state at $2.50/$1,000 and pays for the programs not funded by the state’s Basic Education program such as advanced/honors classes, athletics and activities, music, school safety, Drivers Education, and dozens of teachers, support staff and coaches.

SD #140 Bond: This pays for the school bond approved by voters in 2018. As promised taxpayers when approved, the bond rate would not to exceed $1.23/$1,000. The rate has fallen from $1.22 in 2019 to $0.78, and represents savings from left over bond dollars that were returned to taxpayers through lowered bond rates.

SD #140 Capital: This levy pays for the Outdoor Athletic and Activity Capital Levy approved by voters in February 2024, and has funded multiple facility improvements at the district’s high school and middle school campuses. This levy expires after 6 years and reflects the estimated $0.38/$1,000 rate authorized during the election.

Local School District Education Tax Rate Comparisons

District	Walla Walla Schools	College Place Schools	Touchet Schools	Waitsburg SD
State School Part 1	$1.691	$1.691	$1.691	$1.691
State School Part 2	$0.910	$0.910	$0.910	$0.910
School Bond	$0.784	$1.437	$1.897	$1.06
School Learning Levy	$2.50	$2.493	$2.192	$2.50
School Capital Levy	$0.385	NA	NA	NA
Total School Levy Rate ($/$1,000)	$6.27	$6.53	$6.70	$6.16

Who do I contact if I have questions about my property’s assessed value?

Please contact the Walla Walla County Assessor’s Office at 509-524-2560 or assessor@co.walla-walla.wa.us

Who do I contact if I have questions about the State School Part 1 or 2 tax?

You can learn more about the state Basic Education program tax on the Department of Revenue’s website here: https://dor.wa.gov/forms-publications/publications-subject/tax-topics/funding-education

Who do I contact if I have questions about the locally-approved school taxes (e.g. bonds and local levies)?

Feel free to contact Mark Higgins, Director of Communications and Community Relations, at 509-526-6716 or mhiggins@wwps.org

Where can I learn more about senior exemptions and renewable energy exemptions?

Please contact the Walla Walla County Assessor’s Office at 509-524-2560 or assessor@co.walla-walla.wa.us