Local School Tax Rates
How the EP&O Levy and Capital Projects Levy work together
Local levies help fund parts of public education that the state does not fully cover. This page explains how levy rates are calculated, how they apply to property owners, and how the current and proposed levies fit together over time.
How Levy Rates Work
Levy rates are shown per $1,000 of assessed property value, as determined by the county.
The district can only collect the total dollar amount approved by voters. Actual tax rates may vary slightly each year based on changes in assessed value and community growth, but the approved amount does not change.
Why Rates Change From Year to Year
- The district can only collect the total dollar amount approved by voters.
- If assessed values rise, the rate may decrease to collect the approved dollar amount.
- If assessed values fall, the rate may increase slightly to collect the approved dollar amount.
Combined Estimated Levy Rates
This table shows current levy rates and the estimated rates if both proposed 2026 levies are approved. The current Capital Levy remains in place through 2030, however its funding drops significantly after 2026. The proposed Capital Projects Levy would replace the larger portion of capital funding beginning in 2027.
Estimated Local School Tax Rates
Year |
Current EP&O Levy |
Current Capital
|
Proposed EP&O
|
Proposed Capital
|
Total Estimated
|
|---|---|---|---|---|---|
| 2026 | $1.39 | $1.09 | - | - | $2.48 |
| 2027 | - | $0.17 | $1.43 | $0.92 | $2.52 |
|
2028 |
- | $0.17 | $1.43 | $0.92 | $2.52 |
| 2029 | - | $0.17 | $1.42 | $0.92 | $2.51 |
| 2030 | - | $0.17 | $1.45 | $0.92 | $2.55 |
| 2031 | - | - | - | $1.09 | $1.09 |
| 2032 | - | - | - | $1.09 | $1.09 |
For a home assessed at $600,000, the estimated annual local school tax in 2026 is about $1,488 under the current EP&O and Capital levies. If voters approve the proposed 2026 levies, the estimated annual cost in 2027 would be about $1,512. These amounts are based on projected levy rates and county assessment data, and will adjust each year depending on changes in assessed value.
EP&O Levy
- Current levy ends December 2026
- Proposed renewal funds 2027–2030
Capital Levies
- 2024 Capital Levy: Funds major projects in 2025–2026, then decreases significantly and continues at a lower amount through 2030.
- 2026 Capital Projects Levy (proposed): Would replace the larger portion of capital funding beginning in 2027 and continue through 2032.
Local School Tax Rates Over Time
Local school tax rates in North Kitsap stay relatively steady over time. The chart below shows how the current levies carry through 2026 and how the proposed EP&O and Capital levies beginning in 2027 fit into that pattern. While the levies shift from the current structure to the proposed structure, the overall combined tax rate remains stable for property owners.
The district is mindful of the impact local taxes have on homeowners. These levy proposals are structured to keep tax rates predictable and to use local dollars responsibly while funding essential programs, staffing, and facility needs.
The chart displays stacked bars for each tax year from 2024 to 2032. Each bar combines the EP&O Levy rate and the Capital Levy rate for that year. The first three years (2024–2026) show the current levy rates. Beginning in 2027, the chart shows the proposed EP&O Levy stacked with the estimated Capital Levy rate. Across all years, the total height of the bars remains relatively steady, showing consistent combined local tax rates. In 2031 and 2032, only the Capital Levy remains, along with the future EP&O tax rate for illustrative purposes.
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.