Levy Frequently Asked Questions
Bellevue School District has two ballot measures on the February 2026 ballot: An Educational Programs & Operations (EP&O) and Technology/Capital Projects Levy. Both are replacements of expiring levies. Below are answers to some common questions.
- Educational Programs and Operations Levy
- Tech and Capital Projects
- Impacts on Schools
- School Funding
- Taxes
- Voting
Educational Programs and Operations Levy
Educational Programs & Operations Levy (EP&O)
- We want to ensure our students have access to staff, programs, and course offerings to be successful and graduate future-ready.
- We want to ensure the BSD has the resources necessary to meet its mission, vision, strategic plan priorities and annual plan goals.
- The Educational Programs & Operations levy funds program and operations needs not funded by the state.
- The 2026 levy replaces an expiring levy and must be renewed every four years.
- How much does the district rely on this levy?
- What does the EP&O levy pay for?
- What collections are authorized for the EP&O levy?
- What is the amount of the EP&O Levy?
How much does the district rely on this levy?
The district relies on this levy for 16% of its overall operating budget Should the levy fail to pass, the current Educational Programs & Operations levy would expire at the end of 2026. The district would have to cut its operating budget by 16%.
The chart below shows the portion of funding from state/federal resources and the portion that is funded from the local levy:
|
Category |
State/Federal Funding |
Levy Funding |
|---|---|---|
|
Special Education |
75% |
25% |
| Counselor Staff |
54% |
46% |
| Security & Safety Department | 1% | 99% |
|
Professional Learning |
42% |
58% |
|
Athletics and Extracurricular |
0% |
100% |
|
Additional Course Offerings |
0% |
100% |
| Transportation | 77% | 23% |
| Certificated Substitutes | 90% | 10% |
| School Based Classified Substitutes | 0% | 100% |
What does the EP&O levy pay for?
Levy funds fill the gap between state basic education funding and the current educational program. Among the items it helps pay for are:
High Quality Teaching and Learning
- Additional classroom staff to meet student instructional needs
- 7th period classes and tutorial at middle and high schools
- World languages in middle schools, Heritage and dual language
- Career and Technical Education (CTE) programs and facilities at middle schools and high schools, STEM learning
Student Wellbeing, Safety and Supports
- Counselors, psychologists, nurses, social workers
- Safety and Security staff, training, and emergency planning
- Special Education services
- Advanced classes, including AP, IB and College in the High School
Opportunities for Students not Funded by the State
- Orchestra, band, music programs
- Athletics
- Art in elementary schools
- After school activities for students
Operational Support for Our Schools
- Transporting students to and from school such as bus drivers, fuel and routine bus maintenance
- Materials, supplies and utilities
What collections are authorized for the EP&O levy?
The legislature authorizes districts to collect local levy dollars for items not funded by the state. The state legislature limits what local school districts can collect through their EP&O levy. Districts can collect either $2.50 per thousand of assessed valuation (AV) or approximate amount of $3,851 per student for 2026 (adjusted each year by inflation), whichever is less. For Bellevue, the $3,851 per student amount is less. This levy ensures our students have access to staff, programs, and course offerings to be successful and graduate future ready. The district cannot legally collect more than the maximum amount the state allows. Nor can we use money from capital project funds or bonds to pay for general operations.
What is the amount of the EP&O Levy?
The average annual amount per year is $94.4 million. The measure replaces an expiring levy and the levy rate is estimated at $0.75 per $1,000 of assessed value. The actual levy will be the lower of the calculated per student amount based on legislative action or the voter authorization. The exact levy rate will be adjusted based on the limitations imposed by State law at the time of the levy.
|
Collection year |
Est. Rate/$1,000 AV |
Amount |
|---|---|---|
|
2027 |
$0.75 |
$83,300,000 |
|
2028 |
$0.75 |
$93,200,000 |
|
2029 |
$0.75 |
$97,900,000 |
|
2030 |
$0.75 |
$103,000,000 |
|
Average |
$0.75 |
$94,350,000 |
Tech and Capital Projects
School Technology & Capital Projects Levy
- We want to ensure our students have access to technology.
- The technology and capital projects levy funds critical technology and facility needs not funded by the state.
- The 2026 levy replaces the expiring levy and must be renewed ever 4 years.
- Why do we need a capital project levy for technology and facilities?
- How does the Technology & Capital Projects Levy support sustainability?
- What does the Technology and Capital Projects Renewal Levy Pay For?
- What is the amount of the Technology & Capital Projects Levy?
Why do we need a capital project levy for technology and facilities?
The technology and capital projects levy provides the majority of funding for district technology as well as upgrades and enhancements to our facilities. Ninety-nine percent of the technology budget, including all classroom technology, student and staff devices, network services, WiFi, curricular tools, and most software costs that support both operations and classroom instruction, comes from this levy.
BSD’s capital projects budget is also funded through the levy. These funds support lighting improvements, field renovations, HVAC system upgrades, portable classrooms, roofs, flooring, and other essential updates in our schools. The levy also supports projects that improve safety, accessibility, and energy efficiency across the district, helping reduce long-term utility costs.
How does the Technology & Capital Projects Levy support sustainability?
The levy provides funds to support energy efficient projects in support of the Washington clean buildings act such as LED lighting, HVAC and control systems upgrades, CO2 sensors, electric heat pump hot water systems, rooftop solar, etc.
Bellevue School District is committed to sustainability practices and education in the region, and a leader in developing sustainability policy. See the Sustainability section of our website for more information.
What does the Technology and Capital Projects Renewal Levy Pay For?
School Safety and Security
- Safety improvements to school buildings
- Safety and preparedness training for students, staff and families
- Safety audits, threat assessments, and cybersecurity
- AEDs, cameras, and visitor management systems
Building Maintenance and Improvements
- Roofing, carpeting, and heating/cooling systems
- Repairs and maintenance of our school buildings
- Updates to athletic facilities, including fields
- Kitchen improvements
- Energy conservation studies
Classroom Technology and Training for Educators
- Access to updated technologies and software
- Integrated digital curriculum and collaborative STEM learning
- Classroom technology, professional development for educators
- A computer or tablet for every student
- Technology support including networks, cybersecurity
What is the amount of the Technology & Capital Projects Levy?
The average annual amount per year is $68.5 million. The measure replaces an expiring levy and the levy rate is estimated at $0.56 per $1,000 of assessed value.
|
Collection year |
Est. Rate/$1,000 AV |
Amount |
|---|---|---|
|
2027 |
$0.56 |
$64,000,000 |
|
2028 |
$0.56 |
$67,000,000 |
|
2029 |
$0.56 |
$70,000,000 |
|
2030 |
$0.56 |
$73,000,000 |
|
Average |
$0.56 |
$68,500,000 |
Impacts on Schools
What will happen if the measures do not pass?
The school board will make specific decisions based on what funding is available. When faced with cuts, the classroom is always the district’s priority. Revenue from the EP&O Levy is 16% of the total operating budget. Eight percent of operating budget is provided by the Technology & Capital Projects Levy. However, without revenue from the two levies, the district's operating budget would be reduced by 24%. That reduction would have a significant impact on district programs and services.
If the school technology and capital projects levy does not pass, the district would not be able to replace technology equipment that breaks or wears out. It would not be able to renew licenses to online research databases that students use or other online educational tools. BSD would not be able to replace outdated equipment or maintain refresh cycles or anywhere near the current level of services. Operational costs that are currently funded out of the levy, would need to be moved back to the district’s general fund, which would result in additional commensurate reductions in the district’s operational budget. It would only make major building repairs in emergencies and that funding would have to come from the general operating fund.
School Funding
Why does the district have to ask for money?
State funding provides 67 percent of the district’s funding for operations. Federal funding covers just 3 percent. The district currently depends on the Educational Programs and Operations (EP&O) levy for 16 percent of its operating costs and 8 percent of it's operating costs from the Technology and Capital Projects Levy. That money fills the gap between state funding and the cost of today’s educational programs and support.
Neither State nor Federal money is available for the bulk of capital costs, like buying computers or renovating buildings. In Washington state, local districts are responsible for raising their own money to provide 21st-century learning tools and to protect the taxpayer’s investment in our school buildings through proper long-term maintenance and upkeep. The district depends on the Technology and Capital Projects levy to fund technology and facility upgrades.
How did the district determine how much to ask for?
The district assessed overall needs and reviewed projections of state funding and then worked with the Audit and Finance Advisory Council to make a recommendation to the superintendent. The Superintendent considered that feedback and made a recommendation to the school board. The school board voted to approve the two measures that will appear on the ballot.
Taxes
- What is a tax rate?
- How do school district taxes work?
- What happens if property values increase?
- What is included in my total tax bill?
- Is there a tax break for senior citizens?
- Does the district collect more money when property values rise or when new homes/businesses are developed?
What is a tax rate?
How do school district taxes work?
School levies authorize only the collection of the specific dollar amount approved by voters. This fixed amount is shared by local taxpayers and is divided among individual businesses and property owners, based on the value of their property. Only the amount of money approved by voters is collected. If new property is built or property values increase, less is collected from each property owner.
What happens if property values increase?
If property values go up, the tax rate is adjusted downward. The ballot measures specify a total amount of money that can be raised. If property values in the district rise, the tax rate per $1,000 assessed valuation will decline, as the total amount of taxes collected remains the same.
Tax rates also go down when new residential and commercial property is built in the district. Those new property owners help share the payments, reducing the amount residents have to pay. For example, if the district had only four residents and needed to raise a dollar, it would ask each resident for 25 cents. But if another house was built, it would only need 20 cents from each of the five residents to raise the dollar.
What is included in my total tax bill?
Your tax bill is a combination of state and local taxes. School taxes are a portion, but you also pay for things like hospitals, fire and rescue, libraries, regional transportation packages, and many other services. Individual changes in assessed value or passage of non-education initiatives can affect your total tax bill.
Is there a tax break for senior citizens?
Yes. Seniors and the disabled may be eligible to receive a reduction in property taxes based on income. More information is available at the King County website.
Does the district collect more money when property values rise or when new homes/businesses are developed?
No, the district is only allowed to collect the total dollar amount authorized by voters and does not receive more funds when property values rise. The fixed amount approved by voters is shared by local taxpayers and is divided among individual businesses and property owners, based on the value of their property. Only the amount of money approved by voters is collected. As overall assessed value increases, the tax rate decreases.
New property owners/businesses help share the payments, reducing the amount current residents have to pay. For example, if the district had only four residents and needed to raise a dollar, it would ask each resident for 25 cents. But if another house was built, it would only need 20 cents from each of the five residents to raise the dollar.
Voting
- Can I still register to vote?
- When are ballots mailed?
- Where can I drop my ballot?
- What is required for a measure to pass?
Can I still register to vote?
February 2, 2026 is the deadline to register online or by mail to vote in the February 10 election. In-person registration for new voters ends February 10, 2026. Visit the King County Elections website for more information: https://kingcounty.gov/en/dept/elections/how-to-vote/register-to-vote.
When are ballots mailed?
Where can I drop my ballot?
Ballot drop-off locations are posted by King County Elections before each election. https://kingcounty.gov/depts/elections/how-to-vote/ballots/returning-my-ballot.aspx.
