What is a Capital Levy?

A Capital Levy is a short-term (typically 1-6 years) local property tax to fund the portion of operations and maintenance not provided by the state.

A Capital Levy differs from an Educational Programs and Operations (EP&O) levy in that it funds projects intended to maintain and upgrade facilities and assets.

A Capital Levy differs from a bond in that a Capital Levy is short-term collection of taxes rather than a long-term loan. Money is spent on projects as it is collected by the Kitsap County assessor. These projects are smaller than those that can be funded with a bond. The money collected through a Capital Levy is too little to cover major renovations or new construction.

Frequently Asked Questions

  • 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.

    A bond provides funding for capital projects such as purchasing property for schools, constructing new schools, or modernizing 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.

  • 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.