Confession--I did not teach M to tie her shoes until 2nd grade.
Defense- I also did not buy her shoes that tie until then. Why bother? To me it was too frustrating and I knew that even if she COULD do it she would still take the lazy way out and ask other people to do it for her, therefore I decided to save everyone the trouble and just not deal with it AT ALL!
Does it bother me when kids come to school and their shoes are untied? No, not at all, but you won't see me tying them either. I do however teach them to tuck them in in a nice and safe way, they can also opt to ask a friend.