Central Kitsap School District

A levy is a short-term (2-4 years) local property tax passed by the voters of a school district. It generates revenue for the district to fund programs and services that the state does not fund or fully fund as part of “basic education.” This can include things like teachers, support staff, activities, or services. Levies must be renewed when they expire in order for the funding to continue.

While state and federal funds provide most of the funding for school districts, they do not cover all of the expenses used to run our school district. In 2021, 284 of the state’s 295 school districts had local levies in place. These levies make up ongoing gaps in financial support so districts can continue to provide educational experiences for all students at current levels. In CK Schools, the levy makes up 10% of our total budget.

The state allocates resources to school districts based on a “prototypical funding model.” This model works well for funding classroom teachers (with the exception of special education), areas that support classroom instruction may require additional funding. The levy helps bridge the gap between what the state provides and the actual cost of the programs, services and activities we provide to our students. 

The levy helps us bridge the gap between state funding and the actual costs of the programs and services we provide to our students. Levy dollars support:

• Safety – Safety and security personnel, as well as grounds, maintenance, and custodial staff.
• Special education – Staffing and support to meet service requirements for our special education students.
• Sports & activities – Art, athletics, clubs, drama, and music offered outside the school day.
• Student supports – Teachers and support professionals beyond what the state funds, helping us support daily operations (transportation, libraries, meals), preserve current class sizes, offer a variety of electives and AP classes, and provide counseling services; also the purchase and maintenance of technology.
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Clubs and sports connect students to their schools and help keep them engaged in learning. When students are connected and engaged, they are more likely to stay in school and may perform better academically. We know from research and our own surveys that students and families value extracurricular activities and ask for them specifically. Students who are involved in these activities tend to have better grades and lower dropout rates; they also report higher rates of confidence, healthy habits, and social skills.

The levy makes up 10 percent of our district budget. Without it, we would balance the budget by reducing programs, activities, and staffing in areas not bound by state or federal requirements. These areas include: activities like afterschool arts, athletics, and clubs; counselors; libraries; safety, security and operations; small class sizes and student support; technology; and transportation.

The majority of our funding, about 76%, comes from the state to fund “basic” education. Some of that funding is restricted and can only be spent in state-specified ways. The federal government funds about 12% of our budget. Much of that funding is also restricted and can only be spent in certain areas, like child nutrition and CTE programs. We use levy dollars to go beyond a “basic” education and offer a wider range of programs, services, and activities.

Under state law, levy dollars can be used to “enrich” the program of basic education. This means districts can use levy funds to hire additional staff, or for programs and services that the state does not fund or fully fund as part of basic education.

School funds come from multiple sources at the local, state and federal levels. Each source has its own set of rules about how funds can be spent. Most of our funding comes from the state. To learn more about how the state funds schools, see the Washington State Legislature’s “Citizen’s Guide to Education Funding.”

Historically, people in Washington state have valued local control over their own school districts. However, we do partner with neighboring districts to reduce costs. As an example, our district and Bremerton School District partner to maintain buses. This allows districts to reduce expenditures while still ensuring our communities can continue to decide on enrichment offerings such as art, athletics, clubs, drama, and music offered outside the school day, as well as things like class sizes, student support, and technology.

No. A local levy has been in place here for nearly 30 years. A renewal levy is presented to voters every 2-4 years as prior levies expire. The previous levy expired on December 31, 2024; the replacement levy began on January 1, 2025.

The tax rate will remain at or below the current levy rate of $1.50 (per $1,000 of assessed value) for three years. A rate of $1.50 means that for every $1,000 of property value, the owner of the property will pay $1.50 in taxes each year.

Our previous two-year levy allowed collections of up to $20 million per year at the rate of $1.50 per $1,000 of assessed value. The April 2024 replacement levy amount was adjusted for the following three years, but the collected amount will not exceed the current levy rate of $1.50 per $1,000 of assessed value. Anticipated collections for the proposed replacement levy are estimated at $21 million in the first year, $22 million in the second year, and $23 million in the third year. The proposed adjustment to collection amounts is based on inflation and increased costs in four areas: athletic budgets, contractor payments, insurance expenses, and employee costs (negotiated salary steps and required cost of living increases for non-state-funded positions across the district).

Yes. Our finances are audited each year by the Washington State Auditor’s Office to ensure compliance. These independent audits provide accountability and transparency for district operations. They also provide valuable information to our district, school board, and public stakeholders when assessing our stewardship of public resources. We submit our budget to the state each year, and we post it to our Budget Information page, where you will find our budgets and our budget line-item detail books. These books provide details on how we budget and spend our resources to educate students in CK Schools. 

The state provides funding for teachers based on its prototypical funding model, but districts can decide how to structure those positions. In our elementary schools, we choose to expand the education we provide to our students. In addition to their homeroom teacher, students participate in P.E. classes, music classes, library time, and more. We also use our state allocation for things like reading specialists in schools. Focusing on the total number of adults in each school supporting students allows us to educate our students while also keeping our class sizes smaller.