2026 Capital Levy

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BONDS VS. LEVIES

BOND

A Bond is a long-term investment that authorizes the district to purchase property for schools, construct new schools, or modernize existing schools. Bonds are sold to investors who are repaid with interest over time from property tax collections, generally between 10-25 years. Bonds require a 60% super majority to pass.

LEVY

A Levy is a local property tax passed by the voters of a school district that generates revenue to fund programs and services that the state does not pay for as part of “basic education.” Because the funding provided by the state does not cover the actual costs to operate a school district, districts often use levy funds to hire additional staff, or for student programming and services that are underfunded or not funded by the state. A Levy is a property tax that collects a specific dollar amount over a short time period. Levies require 50% simple majority voter approval to pass.

The easiest way to remember the difference between a bond and a levy is: Bonds are for building and levies are for learning!

A LITTLE MORE ON LEVIES

Some of the many things that levies help to fund may include: extracurricular activities, special education, transportation, food service, operations, grounds and maintenance, preschool, and other activities. There are three main types of levies: enrichment, capital, and transportation levies, although this is not a complete list.

Enrichment levies, also known as Educational Programs and Operations (EP&O) levies and Maintenance and Operations (M&O) levies, allow a school district to provide things like teachers, support staff, supplies and materials, or services that the state only partially funds. Funding provided by the state does not fully cover the actual costs to operate a school district, so enrichment levies fill in the gap.

Capital levies (which includes tech levies) to fund things like modern technology, enhanced building security, and smaller renovation projects. Capital levies can be approved for up to six years.

Frequently Asked Questions

  • In 2025, South Kitsap voters approved the renewal of the Educational Programs & Operations Levy. This levy funds 16% of South Kitsap School District’s daily operating budget.

    This levy funds School Safety Projects & Security Staffing, Athletics, Arts, & Extracurricular Activities, Support Staff Including Health Services, Technology, Counselors, Maintenance, & Custodians, Special Education Teachers, Paraeducators, & Classroom Support Staff.

  • In 1988, South Kitsap voters approved a bond that funded the purchase of property, renovations of buildings, and the construction of 3 elementary schools: Sidney Glen Elementary, Hidden Creek Elementary, and Mullenix Ridge Elementary.

    South Kitsap has not passed a school bond since 1988 and the newest schools are now over 30 years old.

  • Washington is required to fully fund “basic education” based on a funding distribution formula referred to as the “prototypical model.” Sadly, the money provided by the state for schools does not cover the actual cost of operating, constructing, and maintaining a school district. Local community funding measures, levies and bonds, fill the gap between state funds and the real cost of providing the structures and services that help students grow and thrive.

    However, if South Kitsap secures local funding for construction projects —through a bond — Washington State does provide funding assistance to school districts that are undertaking a major new construction or modernization project. SK would be eligible for The School Construction Assistance Program (SCAP) funding.

  • Levies are short-term funding (typically 3-6 years) that must be renewed by voters before the levy expires.