2026 Replacement Levies

If one or both of the levies fail, school district administrators and the School Board would review the input from voters and consider running a levy again in Spring 2026.

School districts get two chances to propose a levy, so if one failed again, we would begin planning for what programs and services are reduced in our schools due to the loss of funding.

Educational Programs and Operations (EP&O) levies are separate from capital levies for technology because they fund different needs: EP&O levies cover daily, ongoing operational costs like teacher salaries, supplies, and programs not fully funded by the state, while capital levies are for large, long-term investments like technology infrastructure, building security, and renovations. This separation ensures that the day-to-day learning environment can be supported, while also allowing for specific, major investments to be made for things like technology.

Yes, you will vote for the two proposed levies separately.

Yes, over 75% of voters in Shoreline and Lake Forest Park approved a one-year supplemental levy for educational programs and operations in August 2026. This and the four-year EP&O and Tech levies that were approved by voters in 2022 come to an end in Dec. 2026. If approved, the EP&O and Tech levies on the Feb. 2026 ballot will begin collecting in 2027, replacing all that have expired.

The district’s total assessed property value for 2026 grew more than originally projected. Since the total bond repayment amount stays the same, the higher overall property value means the tax rate per $1,000 of assessed value decreases.

For the 2026 EP&O levy, the total amount collected is based on the 2022 voter-approved amount plus the new levy amount approved in August 2025, minus a required “rollback.” A rollback happens because state law limits how much the district can collect in total taxes, so if property values rise more than expected, the district must reduce (or “roll back”) the levy rate to stay within those limits.

A Levy Planning Committee met April-September 2025 to develop a comprehensive plan and recommendations for a replacement Enhanced and Technology Levy for consideration in the February 2026 election. The 30 committee members were a diverse group of district and school representatives and community members.

The committee's recommendation was presented to the School Board, and then adopted as resolutions to put two propositions on the February 2026 ballot.

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