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Capital Levy

Capital Projects Levy in Development for November 2026

The South Kitsap Board of Directors is developing a Capital Projects Levy for school improvements.

The details, scope, and projects are not yet confirmed, but the measure will likely be placed on the November 2026 ballot.

A Capital Projects Levy is a funding measure used by school districts to make improvements on existing structures. This is different than a Bond which helps build or rebuild schools and is repaid over time, like a mortgage. One way to think of this is Capital Levy = Take Care of What We Have where as Bonds = Build For the Future

A Facilities Advisory Committee and Finance Steering Committee have been meeting over the past few months to review the condition of South Kitsap schools and finances. They will make a recommendation for the board’s consideration for which projects should be prioritized for the Capital Levy in the short term and which projects should be slated for future bond proposals.

  • Facilities Projects - Top priority projects that directly support efficiency, student safety, and positively impact the community.
  • Safety & Security Projects - Safe schools are foundational to student learning and community confidence.
  • Instructional Technology Projects - Preparing students for the future requires modern tools and reliable infrastructure.

The state does not provide funding for most school building maintenance, major repairs, safety, or technology upgrades. Local capital levies allow the district to maintain community assets, improve efficiency, and plan for long-term building needs.

South Kitsap School District Capital Levy Coming Soon! graphic with school building and playground.​​​​​​

Past Ballot Measures

  • EP&O Levy Funds Support All SK Students
    In February 2025, the South Kitsap community voted to RENEW the Educational Programs & Operations Levy and directly support every South Kitsap student with funding, beyond what the state provides, for many critical day-to-day operations, programs, and essential staff including:

    Educational Programs & Operations (EP&O) Levy Funds:

    A blue circular icon with a white shield and checkmark, symbolizing security. School Safety Projects & Security Staffing

    A white silhouette of a runner in motion against a blue circular background. Athletics, Arts, & Extracurricular Activities

    Icon of a person pointing at a whiteboard on an easel. High Quality Instruction

    A stylized white heart icon with four abstract figures inside, set against a blue circular background. Support Staff Including Health Services, Technology, Counselors, Maintenance, & Custodians

    A white icon of open hands cradling a stylized person holding a box, set against a blue circular background. Special Education Teachers, Paraeducators, & Classroom Support Staff

    A stylized white bus icon is centered within a blue circle. Student Transportation

    A stylized icon of a person reading a book, set against a blue circular background. Professional Learning for Staff

    An icon depicting a box filled with various items, rendered in a blue, glowing outline. Instructional Supplies & Materials

    A white hammer and wrench are crossed on a blue circular background. Building Operations & Maintenance

    This Levy is Critical
    This levy funds 16% of South Kitsap School District’s daily operating budget. State and Federal dollars fund 84% of the day-to-day operations and levy dollars bridge the gap to meet student needs.

    Did you know?

    • There is a gap between the state funding and the cost of school district operations.
    • All 295 Washington school districts rely on voter approved funding measures to cover costs not funded by the state to provide all students with a well-rounded education.

    Total Levy Collection is Capped
    Total levy collection is capped at the amounts listed below. The amount is calculated based on total assessed property value in the school district boundaries.

    • 2026 Est. Collection = $1.94 / thousand $30,990,823
    • 2027 Est. Collection = $1.94 / thousand $32,313,252
    • 2028 Est. Collection = $1.94 / thousand $33,950,830
    • 2029 Est. Collection = $1.94 / thousand $35,690,540 

  • 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 Educational Programs & Operations Levy pays for programs, services, and supports beyond what is provided by the State or other sources. Remember - EP&O Levies are for Learning.

    South Kitsap has a 4-year EP&O Levy that expired 2025 and is up for renewal.

  • A levy renewal or replacement levy is the renewal of an existing enrichment levy that is about to expire. Much like a magazine subscription, levies are renewed every few years. Typically, if a district is asking for a replacement levy to be approved by voters, it means that it is simply the continuation of an existing tax at the same rate.

  • No! Washington is only legally required to fully fund what they define as basic education based on a funding distribution formula referred to as a prototypical model. It is a formula with assumptions that often supports only part of the staffing or other services required in a school. For example, the prototypical model from the state only funds 1 nurse for 10,000 students.

  • When voters approve a school tax levy, it sets the maximum amount the district can collect, but the actual amount collected can fluctuate based on enrollment and property values. Here’s how it works:

    1. The Total Amount is Limited – The school district can never collect more than the amount approved by voters. However, if enrollment declines, the total amount collected can be lower than the approved amount.
    2. Taxes Are Based on Property Values – The total amount the district collects is divided among all taxable properties in the district. If property values go up, the tax rate (per $1,000 of assessed value) may go down. If property values go down, the rate may go up to still reach the total amount needed.
    3. Your Tax Bill Can Change Even If the Total Collected Stays the Same – If your home’s assessed value increases more than others in the district, your share of the total tax may go up. If your home’s value increases less than others, your share may go down.


    Here’s a look at South Kitsap School District’s numbers over the last three years:

    • 2023: Voters approved $30.39M, but the district only collected $29.51M (slightly less due to enrollment changes).
    • 2024: Voters approved $33.12M, but the district collected $28.27M (less due to lower enrollment).
    • 2025: Voters approved $36.10M, and the district will collect $29.69M (more than last year because enrollment increased).

    In summary, while the voter-approved amount sets the limit, the actual amount collected is adjusted based on how many students are enrolled and the total taxable property values in the community. Your individual tax bill depends on your home’s assessed value compared to others in the district.

  • The local school tax rate is expected to continue at $1.94/thousand. That means that a homeowner with a $500,000 home will continue to pay $81/month or $970 year if the Levy is renewed. 

    Levy Tax Calculator

    Enter your property's assessed value to estimate your local tax for the proposed EP&O levy:

     

  • Bonds are different than levies and are used for different purposes. 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. South Kitsap does not not have any bond debt and is not currently asking voters to consider a bond.

  • Property tax exemptions may be available from Kitsap County Assessors Office for Seniors, People with Disabilities, & Disabled Veterans with a combined household income of $65,000 or less.

    Check the Kitsap County Assessor's website for more information.
    Senior Disabled Exemption Details

Capital Projects

  • In November 2018, South Kitsap voters approved a $21 Million Capital Projects Levy focused on three main areas: safety & security, identified capital improvements, and technology for instruction. The school construction bond on the same ballot was not approved. The majority of the projects detailed in the Capital Levy have been completed and the remainder will be completed by fall 2023. The levy taxes were collected over four years and expired December 31, 2022.

    Capital Projects

    • SK Community Pool 
    • Track at John Sedgwick Middle School 
    • Track at Marcus Whitman Middle School
    • Restroom renovations at SKHS
    • Accessibility upgrades districtwide
    • New playground equipment at all elementary and preschool sites
    • Roof replacement at John Sedgwick, Marcus Whitman, Sunnyslope, and District Office
    • Food & Nutrition Services generator

    Safety & Security Projects

    • Secure entrance systems added to all middle schools
    • Lockdown notification systems now at all schools
    • Security cameras added at all middle schools
    • Fire alarm system at South Kitsap High School
    • Intercom updates at elementary schools

    Technology Projects

    • Interactive projectors added to 180 secondary classrooms
    • Laptop computers for all students in grades 3-12
    • Infrastructure improved for connectivity at schools
    • Software licensing added for instruction and support

  • Approved Ballot Resolution

    Voter Information and Presentation