CFAC Reviews Enrollment and Tax Rate Projections

Committee Seeks Balance Between Building Needs and Local Funding for Next Bond Proposal 

Highline’s community-led Capital Facilities Advisory Committee (CFAC) received additional data — enrollment and tax rate projections — to guide them in recommending the next bond package to the Highline School Board.  

Following the presentations at the November 17 CFAC meeting, members worked in small groups to discuss three questions. Each group shared a summary of their discussion and noted the themes on which all members in their group strongly agreed. 

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Meeting Materials — November 17, 2025

CFAC Meeting Slide Deck 

• Welcome, Agenda, Promise, Norms, CFAC Road Map (slides 1-5) 
• Capital Projects Updates (slides 6-20) 
• Recap Last Meeting & Feedback (slides 21-24) 
  • Read a summary of the October meeting on our website. 
• Enrollment Update (slides 25-28) 
• Tax Rate Projections & Scenarios (slides 29-45) 
• Small Group Discussion Questions (slides 46-49) 

The recording of the November 17 meeting failed to record video or audio. We have corrected the livestream set-up for future CFAC meetings. 

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Enrollment Update 

Highline’s Chief Financial Officer Jackie Bryan updated CFAC members on current enrollment compared to projections received last school year.

Highlights include: 

• The October student count was 180 more than the medium projected enrollment numbers used for 2025-26 budgeting (slide 26). Highline typically uses medium projected enrollment for budgeting purposes. 

• The 2024-25 annual average enrollment was lower than this fall’s October count by 55 students (slide 27). 

• The most recent high/medium/low projections through 2034 are available on slide 28. The medium projection continues to indicate a slight enrollment decline in 2026-27, followed by a gradual increase for the next seven years. CFAC members will receive updated enrollment projections from Highline’s demographer early next year.  

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Tax Rate Projections & Scenarios 

Mark Prussing, CPA is executive director of financial advisory services for ESD 112. Mark provides tax rate projections and serves as a bond and levy advisor for Highline and many other school districts. He shared slides 30-45, which include an overview of goals, legal debt capacity, assessed value and tax rates, and an analysis of projected tax rates.  

Summary of Analysis & Projected Tax Rates 

Projected local school district tax rate totals for potential November 2026 bond amounts would fit well within the total amount of legal debt capacity available in a 2026 authorization (slides 37-39). 

The projected local school district tax rate totals for 2026 (prior to a new bond) and 2027 (with a new bond, if approved) are listed for three potential November 2026 bond authorization amounts (slide 36). 

• $450 million – projected as having no change to the total tax rate in 2027 
• $550 million – projected increase of 10 cents/$1,000 of assessed property value 
• $650 million – projected increase of 20 cents/$1,000 of assessed property value 

For example, the taxpayer for a property valued at $500,000 in both 2026 and 2027 is projected to pay: 

• $0 additional cost in 2027 – $450 million bond package
• $50 more per year in 2027 – $550 million bond package
• $100 more per year in 2027 – $650 million bond package

An example of how to calculate the tax amount for a property is on slide 33. 

The maximum term for repaying Highline’s school construction bonds is 21 years. Bonds are sold in multiple series to meet construction cash flow. Bond payments are structured to provide level projected total tax rates (slide 35).  

Projected tax amounts and rates for the three potential bond amounts, including existing bonds and the operating levy, are detailed through the year 2049 on slides 43-45. 

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Small Group Discussions & Reports 

CFAC members divided into five smaller groups to discuss three main questions, then reported a summary of their discussions to the whole committee.  

Question 1: Based on what you heard today, what value(s) should guide our bond recommendation (e.g. affordability, equity, safety, long-term investment... or other key factors)?  

Areas of Strong Agreement 

• Building conditions 
  • Some groups noted that building conditions affect safety, security, health, equity and other student impacts. 
  • Can it be fixed, or does it need complete replacement? 
• Health, safety and security 
• Affordability 
• Cost-effective, innovative long-term solutions 
  • Does a solution address multiple problems or provide wrap-around services? 
• Equity and student impact 
  • Make sure we are addressing as big of an area as we can and impacting as many students as possible, rather than just one or two areas. 

Additional Values Mentioned 

• Capacity and growth 
• Enrollment projection 
• Strategic  

Question 2: How do we balance maintaining or improving schools for our kids while considering the tax impact on our families and community?   

Recurring Themes 

• Community voice and communication 
  • Build in additional community voice and outreach. 
  • Be transparent about potential tax impact. 
  • Communicate the district’s record of fiscal responsibility. 
  • Share the narrative of long-term solutions vs. the higher costs of quick fixes. 
• Demonstrating value 
  • Show that the right projects produce the right results, with examples. 
  • Share information on maintenance costs and the impact of aging buildings. 
  • Explain that preventative action and planning ahead help avoid higher long-term costs. 
  • Show that the bond is good value for the community — use examples of positive outcomes from past projects. 
• Districtwide impact 
  • Share how projects benefit the entire district, not just one area. 
  • Choose projects that address multiple needs at once and provide broad districtwide benefits. 
• Bond size, scalability, and long-term strategy 
  • Consider scaling the bond amount up — not down — to increase long-term value and taxpayer satisfaction. 
  • Communicate how a scalable bond package can save money over time. 
  • Explain that a larger package may better balance costs and the full portfolio of needs. 
  • If projects are already in the pipeline, it may be more cost-effective to leverage spending power and complete more work at once. 

Question 3: What feedback do you want to hear from the community?   

Ideas for Feedback & Key Questions 

• What is the maximum tax impact families feel they can support? 
• How would the proposed projects impact students? 
• What is the community’s vision for new or renovated schools? 
• How will a bond affect families, students, and neighborhoods? 
• What are you willing to pay/give to ensure that all our students are educated in a 21st century school? 
• What is the impact of new school spaces on community partnerships and collaboration, community event space, access to services, food pantries, ESL/adult learning potential? 
• What is your opinion on alternative schools? 
• What community access is desired, and what does it cost to provide? 

Feedback Methods 

• Use surveys with specific, measurable questions. 
• Gather student perspectives and elevate student voice. 
• Provide multilingual outreach. 
• Meet people where they are—in community spaces, events, and schools. 
• Treat all feedback as valuable, even when it is critical. 
• Community town halls – maybe in some of the schools that are at the top of the lists 

Who We Need to Hear From 

• Students, families and staff at schools most affected by aging buildings or proposed projects. 
• Students in older buildings—ask how they feel in their learning environment. 
• Students in new buildings—ask how it feels to learn in a building that meets their basic needs compared with older schools. 
• A broad range of community groups, partners and stakeholder organizations. 
• Voters across the district — seek data on turnout patterns and support, by community. 

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Next Steps 

CFAC members will continue to review data, consider options, and finalize plans for additional community feedback.  

The next CFAC meeting is Monday, January 12, from 6:00 to 8:00 p.m. in the boardroom at Highline Public Schools' central office, 15675 Ambaum Blvd SW in Burien. The public is welcome to attend in person to listen or to view the livestream.