School Funding Basics

Understanding How Our Schools Are Funded

Public education in Washington is funded through a partnership between the state, local communities, and the federal government. Each plays a specific role in providing the resources needed to operate schools, support students, and maintain safe, functional learning spaces.

In the North Kitsap School District, state funding provides the largest portion of our budget, but it does not cover everything our students need. Local voter-approved levies and bonds help bridge that gap: supporting programs, staff, and facilities that ensure students have a complete educational experience.

Where the Money Comes From

School funding comes from a mix of sources that work together to support day-to-day operations and long-term investments.

State Funding: about 70% of the budget
The state provides the majority of funding for public schools. This includes basic education, transportation, and special education. However, the state defines “basic education” narrowly, and local funding helps provide many of the programs and services our community expects.

Local Funding: about one-quarter of the budget
Local funding comes from voter-approved levies and other local non-tax sources. These funds pay for important services and staff positions that the state does not fully support, such as student safety, extracurricular programs, additional teachers and support staff, and classroom supplies.

Federal Funding: about eight percent of the budget
Federal dollars help support specific programs, such as special education, nutrition, and services for students from low-income households or English language learners.

Where the Money Goes

Every dollar the district receives is used to support students, staff, and the schools that serve them.

Teaching and Student Support: 66.5%
Most of the district’s budget goes directly to teaching and learning. This includes classroom teachers, paraeducators, supplies, curriculum, and student support services such as counseling and special education. These investments directly impact students every day.

School Operations: 20.3%
About one-fifth of the budget supports the essential operations that keep schools running safely and smoothly. This includes maintenance, transportation, nutrition services, security, insurance, and utilities. These costs ensure that classrooms are safe, warm, and ready for learning.

District Administration: 8.2%
A small portion of the budget covers districtwide administrative services that support all schools. This includes human resources, business operations, payroll, and program administrators who help ensure compliance, efficiency, and sound financial management.

School Building Administration: 5.1%
Principals and school office staff make up this category, providing leadership and daily coordination at each school site. They help create welcoming, well-organized environments for students, staff, and families.

 

Levies and Bonds Explained

Educational Programs and Operations (EP&O) Levy: Learning and Operations

EP&O levies are local property taxes approved by voters, usually lasting four years. They fund programs and services that the state does not fully support, such as classroom support, nurses, counselors, safety measures, extracurricular activities, and athletics.

• NKSD’s Educational Programs and Operations Levy currently makes up about 16% of the district’s annual operating budget.
• EP&O levies require a simple majority (50% + 1) voter approval to pass.
• EPO levies are for learning - supporting people and programs that directly serve students.
   

Capital Projects Levy: Facilities Maintenance and Upgrades

Capital levies provide funding for the maintenance and improvement of existing buildings and grounds. These six-year measures cover projects like roof and HVAC replacements, safety and security upgrades, technology infrastructure, and smaller renovations that keep schools safe, efficient, and up to date.

• Capital levies also require a simple majority (50% + 1) voter approval to pass.
• Capital levies are for care and upkeep, ensuring buildings stay functional and ready for students and staff every day.
   

Bonds: Building Replacements and New Construction

Bonds are voter-approved measures, typically lasting up to 20 years, used to construct new schools and facilities, replace aging buildings, and complete major renovations. Bonds provide funding for large-scale projects that can’t be covered by shorter-term capital levies.

• Bonds require a 60% voter approval threshold and at least 40% voter turnout from the previous general election.
• Bonds are for buildings - funding new construction and major facility improvements that support long-term growth.

Together, levies and bonds provide the local funding needed to ensure North Kitsap students and staff have the programs, people, and places that support learning today and into the future

Learn More

To explore the details of district funding and budgets, visit our Business Office webpage.

For a deeper look at how school funding works across Washington, visit waschoolfunding.org.