2026 Levy FAQ

School levies are local property taxes approved by voters to fund portions of public education that the state does not fully cover. Levies provide funding for things like classroom staffing, student services, safety, extracurricular programs, and facility upkeep. Levy funds stay within the district and are used only for the purposes approved by voters.

A school levy is placed on the ballot by the district’s Board of Directors through a formal resolution. To pass, it must be approved by a simple majority - 50 percent plus one vote - of voters who cast a ballot in the election.

• Levies fund short-term needs such as daily operations (EP&O) or ongoing building and technology improvements (capital levies). Levies require a simple majority to pass.
• Bonds fund large construction projects such as building new schools or major full-campus replacements. Bonds require a 60% supermajority.

A simple way to remember it:
Levies are for learning. Bonds are for buildings.

The two levies serve different purposes:

• EP&O Levy: Funds day-to-day school operations, staffing, programs, and student supports.
• Capital Projects Levy: Funds major facility needs such as safety improvements, technology infrastructure, and the replacement of Pearson Elementary.

State funding does not fully cover either operational costs or large capital needs, so districts often run two levies at the same time to support both the people and the places where students learn.

• EP&O Levy: Pays for daily school operations, staff, programs, and student supports.

• Capital Projects Levy: Pays for buildings, major repairs, safety upgrades, technology infrastructure, and the replacement of aging schools like Pearson.

They serve completely different purposes and cannot be used interchangeably.

Washington’s school funding system is based on a state and local partnership. The state pays for what it defines as basic education, but districts rely on local levies to fund programs and services that go beyond that definition.

The state’s funding model was created decades ago and hasn’t kept pace with the actual costs of running schools today. Even with recent updates made after the McCleary court decision, the model still includes local levy dollars as part of how schools are expected to meet student and staff needs.

Local levy funds cover things the state model doesn’t fully fund, like additional teachers and classroom support, counselors and mental health services, safety staff, extracurricular activities, transportation, and daily operations.

In North Kitsap, local levies make up about 16% of the district’s annual operating budget, or roughly $21 million each year.

Yes. The Kitsap County Assessor’s Office offers tax relief programs for seniors and some homeowners with disabilities. Residents can contact the assessor for eligibility information.

We recognize that many households are facing rising costs, and schools are experiencing those same pressures. Costs for staffing, utilities, insurance, transportation, and materials continue to increase, and many of these expenses are not fully funded by the state.

Each year, the district reviews staffing and operations to align with student enrollment and available funding, making adjustments as needed. However, there are limits to how much can be reduced without affecting students and school services.

Local levies help cover the gap between what the state funds and the actual cost of operating schools. The EP&O Levy provides about 16% of the district’s operating budget and supports existing services such as classroom staff, student supports, transportation, safety, and basic operations.

Both measures on the February 10 ballot are replacement levies, not new taxes. They are intended to maintain current programs and services, and continue funding at rates similar to today. Changes in individual tax bills are driven largely by property values, not by expanded district spending.

Without levy funding, the district would need to reduce programs, staffing, or services that directly support students.

February levy elections are common for school districts because they align with required budgeting and staffing timelines. The district’s fiscal year runs from September through August, but planning for the next school year begins much earlier. Budget development starts in late January, and staffing and program decisions must be made months before the new school year begins.

Under labor agreements and state requirements, the district must provide notice of potential staffing reductions by May if local funding is uncertain. A February levy election allows the district to know whether local funding will be available before those decisions are required.

While levy revenues are collected later in the year, voter approval in February provides the certainty needed to budget responsibly, plan staffing, and avoid unnecessary reductions.

Running the levy in February is not about planning to run it again. It is about meeting required timelines and maintaining stable staffing and services for students.

The EP&O Levy is local funding that helps pay for the day-to-day operations of North Kitsap schools. It covers important programs and services that the state does not fully fund — things like teachers, counselors, paraeducators, classroom support, safety staff, and student programs.

The EP&O Levy provides about 16% of the district’s annual operating budget, or roughly $21 million each year. These local dollars help fund classroom staff, student services, safety, extracurricular programs, transportation, and maintenance.

The proposed replacement levy would last four years, with collections in 2027, 2028, 2029, and 2030.

Levy dollars support nearly every part of daily school life, including:

• Teachers and classroom support staff who help maintain manageable class sizes.
• Counselors, nurses, and mental health professionals.
• Safety and security personnel.
• Extracurricular activities, athletics, and student clubs.
• Transportation, food service, maintenance, and technology support

In short, the levy helps ensure schools have the people and resources needed to meet students’ needs.

The current four-year levy expires at the end of 2026. The district is asking voters to approve a replacement levy so these essential programs and staff positions can continue without interruption. This is not a new tax — it renews local funding that’s already part of the district’s budget.

If a replacement levy is not approved by voters, the district would no longer receive those local funds when the current levy expires. In North Kitsap, local levy dollars make up about 16% of the district’s annual operating budget, roughly $21 million each year.

This would result in a reduction of programs and services currently supported by levy dollars, such as staff positions, student activities, and operations funding.

No. The EP&O Levy is a replacement levy, not a new tax. If approved, they would continue the same local funding that voters have supported for many years.

Levy funds are reviewed through public budgeting, School Board oversight, state audits, and annual financial reporting. Funds must be used for school operations as approved by voters.

Student success is much more than a single test score. While math and language literacy are core priorities, today’s academic standards are more rigorous than in the past. It’s also important to note that North Kitsap students consistently perform above the state average, even as expectations increase .

Local levy funding helps provide the supports students need to succeed over time, including classroom teachers, paraeducators, intervention support, instructional materials, and student services. These supports allow schools to meet students where they are, provide targeted instruction, and respond to learning gaps that develop throughout a student’s time in school.

The EP&O Levy is a replacement levy that maintains existing supports. Reducing funding would limit the district’s ability to provide consistent, targeted support and would likely widen learning gaps, particularly for students who need extra help.

The Capital Projects Levy is a six-year local funding measure that supports school facility improvements the state does not fully fund. This includes major repairs, safety upgrades, system replacements, technology infrastructure, and the replacement of Hilder Pearson Elementary.

The Capital Projects Levy on the February 2026 ballot is a replacement levy, not an additional tax.  It continues funding for the next phase of districtwide facility needs. 

The district currently has a six-year Capital Projects Levy that funds facility and technology projects. Most of that levy expires at the end of 2026, while a smaller portion continues through 2030 at a reduced rate.

As stated in the Board-approved resolution, the proposed six-year Capital Projects Fund levy replaces the Facilities and Technology components of the district’s existing capital levy as those components expire. A smaller portion of the existing levy (approximately $0.17 per $1,000 of assessed value) continues through 2030, and the new levy replaces the larger portion that will no longer be collected after 2026.

Because the levy replaces expiring collections rather than adding a new layer of taxation, it is considered a replacement levy. Its purpose is to maintain funding for school facilities, safety improvements, and technology as existing levy funding ends.

More information about levy timelines and rates is available at nkschools.org/2026levy.

The state funds basic education but does not fully fund:

• Major facility replacements, renovations or modernizations
• System repairs (HVAC, roofs, electrical, plumbing)
• Districtwide safety and security upgrades
• Technology systems
• Portable removal or classroom expansion

Local levies allow the district to maintain safe, functional schools for students and staff.

Capital levy funds must be used only for capital purposes. The district follows:

• School Board oversight
• Annual public reporting
• State auditing
• Public bidding and contracting requirements

Funds cannot be used for salaries except those directly tied to capital projects.

The Facilities Advisory Committee and the district’s facilities team looked at all schools and identified the most urgent needs, such as aging buildings, safety upgrades, and major system repairs. They reviewed building condition data, maintenance needs, and where unused and old portables and buildings were still in use.

The district also shared this information with the community and gathered feedback through meetings and conversations. That input helped confirm priorities and make sure the list matched what families, staff, and community members were seeing in their own schools.

The final project list reflects the needs that rose to the top through this combined work and was reviewed and approved by the School Board.

Pearson is 75 years old, and its major systems are beyond their usable life. Renovation is not cost-effective due to age, condition, and infrastructure limitations. The Facilities Advisory Committee and School Board agree that replacement is necessary and aligns with district priorities for safe, welcoming, and inclusive learning environments.

If the levy passes:

• 2027: Community-involved design begins
• 2028–2030: Design completion, permitting, and construction
• Target opening: Fall 2030

Design cannot begin before 2027 because funding collections must start first.
The new school would be built on the current Pearson site with input from families, staff, and the community.

Poulsbo’s elementary schools have uneven enrollment:

• Vinland relies heavily on portable classrooms
• Poulsbo Elementary is nearing capacity (with portables)
• Pearson is below capacity due to building limitations

A rebuilt Pearson Elementary provides stable, modern classrooms the district can fully use to balance the enrollment.

No.

If the levy passes, the district would complete an elementary boundary review and update using a multi-year, phased approach.
Options under consideration include allowing currently enrolled students to remain at their elementary school if their family prefers.
Families and community members would be involved throughout the process as draft options are developed and reviewed.

The long-range facilities plan is a comprehensive, 20-year roadmap that outlines the future of every school building in the district. It identifies facility needs, evaluates building conditions, considers safety and accessibility improvements, and looks at where upgrades, renovations, or eventual replacements may be needed. The plan also reviews enrollment trends and portable classroom use to help guide long-term decisions.

Many of these components have been reviewed by the Facilities Advisory Committee over the last 18 months. The plan is being developed now and is expected to be ready in the spring.

Once the draft plan is ready, the district will bring it to the community for review. Families, staff, tribal partners, and community members will have opportunities to give feedback, ask questions, and help shape the decisions that guide the future of all district facilities.

The plan will help the community understand the condition of all school buildings, the need for future upgrades or replacements, and the possible timelines and costs associated with those improvements. It will provide a clear picture of what is needed over the next 20 years so the community and School Board can make informed decisions about future bonds and levies.

Pearson Elementary is the district’s most urgent facility need.
Replacing Pearson Elementary now allows the district to stabilize elementary capacity in the Poulsbo area and move forward with future projects in an organized and predictable sequence.

• The levy funds urgent needs: replacing Pearson Elementary and districtwide safety and maintenance improvements.
• The long-range plan provides the long-term roadmap for future projects across all schools.
• Future decisions will be based on building condition, community input, and School Board direction.