Operations Levy
2025 Educational Programs and Operations Levy (EP&O) Renewal
Seattle Public Schools, like other districts across the state, relies on local levies to bridge the gap between state funding and the actual costs of running a school district. Every three years, Seattle voters are asked to consider renewing the Educational Programs & Operations (EP&O) levy, which funds programs, services, staff and day-to-day operations that are not fully covered by the state.
Without this levy, approximately $191 million, which is 15.6% of Seattle Public Schools’ General Fund revenue, would be lost each year. This would significantly impact staffing, special education, transportation, building maintenance, extracurricular activities, and other services.
The levy is not a new funding stream and would not reduce our deficit. If approved by voters, this continues a current funding source.
What the EP&O Levy Funds
Student School Support
Funds salaries, including school security, special education, and multilingual support staff.
For example, while the state funds only 9.3 security specialists, this levy enables us to employ an additional 63.7 security specialists to keep our students safe.
Student Services and Programs
Ensures continued funding for special education, healthy student meals, and student transportation.
For instance, the state provides $150 million for special education, but we spend $224 million to meet the needs of over 7,800 students, filling a $74 million gap.
Student Opportunities
Supports activities such as athletics, arts, music, and drama.
Athletics, for example, receives no state funding, but the levy provides $5.5 million, ensuring these programs continue for our middle and high school students.
Levy Details for 2026-2028
- Proposed Levy Amount: $747 million
- Levy Collected: 2026–2028
- Replaces: Expiring EP&O Levy approved in 2022
- Election Date: Feb. 11, 2025
The current tax rate for the EP&O levy is 63 cents per $1,000 of assessed property value.
These are our proposed collection rates, if the levy is approved by voters in February and if the legislature will allow us to collect at these levels. Currently, state law allows us to collect only 63 cents per $1,000 of assessed property value.
Estimated Levy Rates
- 78 cents per $1,000 of assessed value in 2026
- 75 cents per $1,000 of assessed value in 2027
- 65 cents per $1,000 of assessed value in 2028
Examples of the Funding Gap
Security Staff
The state funds 9.3 security specialists for Seattle Public Schools. Levy funds are used to provide an additional 63.7 security specialists for a total of 73.
Special Education
To ensure our 7,809 students who need special education services have the supports they need, we spend $224 million per year for special education. The state provides $150 million. That’s a $74 million gap.
Athletics
The state provides zero funding for middle and high school athletics. The levy funds coaches, field rentals, equipment, and transportation to ensure our students have access to after-school sports.
SPS Funding
Local levies, which must be approved by Seattle voters, provide 15% of the SPS General Fund (operating budget). This chart shows the funding sources for the 2024-25 fiscal year. This does not include funding from capital levies, which are reserved for specific purposes described in each levy.
2024-25 Budgeted Resources by Type
$1.23 billion – percentages may not total to 100% due to rounding.