November 2026 Replacement Levies

The easiest way to remember the difference between a bond and a levy is: Bonds are for building and levies are for learning. (The statement “levies are for learning” primarily refers to enrichment levies.)  Bonds and levies provide schools with funds that must be used for specific purposes.

A levy is a local property tax passed by the voters of a school district that generates revenue to fund programs and services that the state does not pay for as part of “basic education.” Because the funding provided by the state does not cover the actual costs to operate a school district, districts often use levy funds to hire additional staff, or for student programming and services that are underfunded or not funded by the state. Some of the many things that levies help to fund may include: extracurricular activities, special education, transportation, food service, operations, grounds and maintenance, preschool, and other activities. There are three main types of levies: enrichment, capital, and transportation levies, although this is not a complete list.

Enrichment levies, also known as Educational Programs and Operations (EP&O) levies and Maintenance and Operations (M&O) levies, allow a school district to provide things like teachers, support staff, supplies and materials, or services that the state only partially funds. Funding provided by the state does not fully cover the actual costs to operate a school district, so enrichment levies fill in the gap.

Capital levies (which includes tech levies) to fund things like modern technology, enhanced building security, and smaller renovation projects. Capital levies can be approved for up to six years.

NOTE: In simple terms, a replacement levy is the renewal of an existing enrichment, capital, or transportation levy that is about to expire. 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.

A bond is a long-term investment that authorizes the district to purchase property for schools, construct new schools, or modernize existing schools. Bonds are sold to investors who are repaid with interest over time from property tax collections, generally between 12-20 years.

The video below also explains the difference between a bond and a levy, and how each impact schools across Washington state.

A levy is voter approved, and in Washington state, levies require a simple majority to pass (50% + 1).

If you are a senior citizen and/or disabled, you may be eligible for an exemption. The exemption applies to the primary residence and land on which it sits, up to one acre. Five acres are allowed if zoning permits it.

This program is administered by the Spokane County Assessor's Office. For application and further information, call 509-477-3698.

The Replacement EP&O Levy and Replacement Capital Levy will be on the ballot for the November 3, 2026 General Election.

If property values go up, the tax rate is adjusted downward. The school district cannot collect more than the total amount approved by voters. Increases in property values do not generate more revenue for the school district.