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North Kitsap School District

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2026 Replacement EP&O Levy

Supporting every student, every day

Proposition 1, the Replacement Educational Programs & Operations (EP&O) Levy, helps fund the day-to-day learning, staffing, and student support services that make up a complete, well-rounded education. These levy dollars stay local in our schools.

As a replacement levy, not a new tax, it continues the local support voters have approved for decades. The most recent EP&O Levy was approved in 2022 and runs through 2026. Voters will decide on a renewal in February 2026 that would continue funding from 2027 through 2030.

This levy provides about 16% of the district’s annual operating budget, or roughly $21–24 million per year. These local funds help bridge the gap between what the state funds and what’s actually needed to operate schools and support students.

The state’s funding model does not fully cover the real costs of operating schools, staffing classrooms, or providing student programs. Levy funds help fill those gaps so services remain consistent and reliable across all schools.

EP&O Levy funds are used in four main areas that touch every part of school life:

 
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Student Learning

Supporting classroom instruction and educational programs

  • Classroom supplies, curriculum materials, and updated instructional resources
  • Technology and software used in daily teaching and learning
  • Art, music, career and technical education, and advanced course options
  • Professional learning for teachers and staff to strengthen instruction
 
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Student Support

Meeting academic, social, and emotional needs

  • Counselors, nurses, social workers, and mental health support staff
  • Safety and health services across all schools
  • Athletics and extracurricular programs — the district’s portion of these activities is 100% funded through the EP&O Levy
  • After-school and enrichment activities that help students build connections and confidence

Note: Recent state legislation now directs districts to fund Special Education through state basic education dollars rather than local levies. However, no additional state funding accompanied this change. As a result, those costs are now covered within existing state allocations, and other areas of district operations depend more on local levy funds to maintain programs and services.

 
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Operation Costs

Keeping schools running efficiently and safely. These behind-the-scenes costs keep classrooms warm, safe, and open for learning.

  • Transportation, maintenance, and custodial services that keep schools open and functioning each day
  • Utilities, insurance, and materials: areas where costs have risen steadily over time
  • Food service operations and student nutrition support
  • District-wide services that maintain safe, clean, and functional learning environments
 
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Staffing and Compensation

Supporting the people who support students

The state uses an outdated funding model that does not fully cover the actual costs of staffing schools. Local levy funds help fill that gap so schools can hire and retain qualified staff.

  • Salaries and benefits for teachers, paraeducators, and support staff not fully funded by the state
  • School office, health, departmental and technical staff whose positions are only partially funded under current state allocations
  • Competitive compensation that helps attract and retain skilled educators and support staff who make student learning possible

Learn More

Voting Information

We encourage all registered voters to participate in the February 2026 election.

If you vote by mail, ballots must be postmarked no later than Election Day. You may also return your ballot on or before Election Day at a ballot drop-off location.

Key Dates

  • Ballots arrive in homes by: January 23, 2026
  • Election Day: February 10, 2026

For questions about voting or registration, visit votewa.gov.

Property Tax Exemptions

If you are a senior or disabled, you may qualify for a property tax exemption from the county. The qualifying criteria for the program is based upon your age and/or disability, residency, and income. For more information on property tax exemptions and relief programs, visit the Kitsap County Assessor’s Office or call 360-337-7160.

By the Numbers

Local levy funds help maintain class sizes, staff levels, and programs that support a well-rounded education for all students.

Collection Year
Levy Amount
Estimated Rate per
$1,000 Assessed Value
2027 $21,010,031 $1.43
2028 $21,834,134 $1.43
2029 $22,549,886 $1.42
2030 $23,966,542 $1.45

For a home valued at $600,000, the estimated annual cost is about $858 in 2027.

In 2026, the total collection for the current EP&O Levy is $19,558,500. The estimated levy rate will be $1.39 per $1,000 of assessed value. For a home valued at $600,000, the estimated annual cost will be $834.00.

Why Renew This Levy?

Renewing the EP&O Levy keeps local funding in place for the programs, staff, and services our community has supported for decades. Without this funding, the district’s operating budget would be reduced by roughly 16%, impacting every school and department.

Each year, the district reviews levy-funded programs to ensure they remain efficient, effective, and aligned with student needs.