One-Year Supplemental Levy for Educational Programs & Operations

In April 2025, the Washington State Legislature passed a bill that raises school districts’ levy authority, allowing them to collect $500 more per pupil each year starting in 2026. Shoreline School District is eligible to propose a supplemental EP&O levy to voters for the final year of the existing levy (2026). 

Residents of Shoreline School District will consider a one-year supplemental EP&O levy to provide $7.25 million during the 2026 calendar year to fund educational programs and district operations that are not funded by state or federal dollars.

The levy funds will go toward instructional and support staff, staff pay and training, transportation, and programs such as special education, athletics, and other extracurricular activities.

The supplemental levy will be in effect for the calendar year 2026, which is the final year of the existing four-year EP&O levy, which was approved by voters in February 2022 for collections in 2023-2026.

Current levies expire December 2026

This includes:

• Technology Levy
• Current EP&O Levy
• Supplemental EP&O Levy (if passed)

Replacement levies start January 2027

The district plans to propose replacement levies for collections in 2027-2030. These will be proposed to voters on the February 2026 ballot.

Yes, the existing EP&O and Tech levies and the supplemental levy will expire in December 2026. The district plans to propose replacement levies for the ongoing investment to the school district for years 2027-2030.

If the supplemental levy fails, the district will continue the ongoing work to reduce expenditures, as costs continue to outpace revenues. This may result in increased class sizes, limited athletics and extracurricular activities, and reduced instructional and support staff and services available in our schools.

If the supplemental levy is approved, the $7.25 million will be collected in two parts:

1. April 2026 collection: $3.8M
2. October 2026 collection: $3.45M

Cost savings efforts, recent legislation that adds revenue, and the possibility of the supplemental levy would help maintain many current programs and services for one year. 

Ultimately, the cost savings and the additional revenue helps bring our 2025-26 budget closer into balance and maintain current programs and services for one year.

You can take the 2025-26 Budget Development Survey to provide input.

• Implicit Price Deflator (IPD) was 1.9%, now it is 2.5% 
  • These additional costs need to be incorporated into the 2025-26 budget 
• Increasing costs for stormwater fees need to be incorporated into the 25-26 budget plan
• Unknowns (i.e. additional staff, collective bargaining, etc)
• To the extent possible, address top priorities (i.e. class size, curriculum, etc.)
• Legislative session has concluded, but not all impacts are yet known
  • Board report is planned for the June 3 board meeting
• Potential changes to federal revenue are unknown
• Still below 4-5% minimum unreserved fund balance

State law provides two tax benefit programs for senior citizens and persons with disabilities. They include property tax exemptions and property tax deferrals. With exemptions, you pay less taxes or none at all. With deferrals, you are able to pay your taxes at a later date.

Deferrals

You may qualify for a deferral of your property tax liability if:

• You are 60 or older, or retired because of physical disability.
• You own the home in which you live and occupy it at least nine months a year.
• Your household income for 2024 was $88,998 or less.
• You meet equity requirements.

Deferrals and interest become a lien on your property until you repay the total amount.

Exemptions

Income limit (based on 2024 earnings)

• Your annual income must be under $84,000, including Social Security and other sources

Age and/or disability (at least one)

• At least age 62 the first year you apply
• Disabled or a veteran with a service-connected evaluation of at least 80% total disability rating

Ownership and occupancy

• You own the residence as of December 31 of the prior year of the property tax year
• You occupy the residence for at least 6 months each year (for tax years 2022 and 2021)
• You occupy the residence for at least 9 months each year (for tax year 2020)

If you qualify, the exemption continues as long as you are eligible.

Find more information on the King County Assessor’s website