2026 Replacement Levies - FAQs

A replacement levy is a local tax that replaces a levy that has expired. Levies expire after a defined length of time. State law allows educational programs and operations levies to be in effect for up to four years.

In Snohomish, voters approved two levies in 2022 - a Replacement Levy for Educational Programs and Operations and a Technology Levy. Both levies are currently funding their intended purposes and each expires at the end of 2026.  

Snohomish School District leaders have placed the Educational Programs and Operations Replacement Levy and the Replacement Levy for Technology, Safety and Facility Improvement on the February 10, 2026, ballot.

 

A levy is a short-term local property tax passed by the voters of a school district. State law allows up to four years for an Educational Programs and Operations Replacement Levy to be in effect. It allows up to six years for a “special purpose” levy such as the proposed Replacement Levy for Technology, Safety and Facility Improvements.

In February, Snohomish voters will be asked to consider replacing the local Educational Programs and Operations Replacement Levy funding with a four-year replacement levy at $1.80 per $1,000 of assessed property value for calendar years 2027, 2028, 2029 and 2030. 

Voters are also being asked to replace the four-year special purpose Replacement Levy for Technology, Safety and Facility Improvements. This special purpose replacement levy is proposed to collect $0.60 per $1,000 of assessed property value and will also be collected from 2027 to 2030.

No. Property taxes may fluctuate, but the district only collects the total amount approved by voters.

Property values may rise or fall, but according to state law, schools collect no more than the total dollar amount voters approve. When property values rise then rates go down. Conversely, if property values fall then rates rise to ensure property taxpayers only contribute the amount approved by voters. Click here to watch a short video to learn more.

When voters renew levy funding, the amount is approved by calendar years – January through December. However, public school district budgets are written by the school year which starts each September, running 12 months to August of the following year.

Public school budget planning begins in the spring for the next school year. To do so, school leaders must know how many dollars are available. An election date early in the year allows that thoughtful planning. Also, state law (RCW 28A.405.210) requires school leaders to let “continuing” employees know by May 15 if there will be a change to their employment for the next school year. An early in the year election date allows that mandated notification.

In addition, state law (RCW 28A.505.040) requires these proposed school district budgets to be ready for public review by July 10. An election date scheduled in the first part of the calendar year makes this possible. Local school boards listen to public comments before acting on budget proposals in August. This state-mandated comment period follows weeks of local community conversation about priorities. It also allows time to know the results of votes on local levies to help fill the gap between what the state funds and what it really takes to provide a full and rich learning experience in safe and secure schools.

Yes. The district is required by law to provide services that the state does not fund. For example, mandated state academic testing requires extra time and effort to organize and administer. No state funds are allocated to pay for this staff time.

The state also requires school districts to provide 12 days of paid sick leave for teachers and staff each year. Unfortunately, the state allocates only enough dollars for substitute teachers to cover about four of those days. This leaves the local levy to fund the remainder. No state funding is provided for substitutes to fill in when support staff (bus drivers, paraeducators (learning assistants) or maintenance staff) use their sick leave.

Other unfunded mandates include the dollars necessary to follow state laws for school attendance policies (BECCA Bill) and the requirement that each high school student create a “high school and beyond” plan. This plan focuses on whatever career or additional career training/education the student chooses to pursue after earning a high school diploma. Both of these examples require additional staff time and record keeping that is not funded by the state to meet the mandate. The local levy picks up these additional costs.

Click here to download a history of community support for Snohomish schools (pdf).

In general, levies provide for learning, maintenance and operations. Bonds are used to construct buildings, purchase property or modernize existing facilities. State law prohibits monies approved for construction to be used for learning programs and staff.

Another way to think about the difference is levies are like paychecks. Paychecks come in at regular intervals and families must budget expenses on that schedule. School district levy “paychecks” arrive twice a year - in the spring and fall when property taxes are typically paid - for the levy's duration as approved by voters. Use of those dollars are budgeted as these levy funds become available.

Bonds are structured similarly to home mortgages. Schools borrow the money upfront then repay it with interest over time. Typically, bonds are used for new construction or larger remodeling projects. The semi-annual levy collections are more appropriate for smaller improvements. Click here to watch a short video to learn more.
 

Levy rates can vary by school district. That variation is often dependent on the school district’s tax base.

Some districts in communities with a strong commercial sector may be able to levy smaller tax rates and still collect the necessary funds to fill the gap between what the state provides and what it takes to pay for a full and rich learning experience. Those, like Snohomish, without a large commercial zone may need a higher tax rate to ensure our students have access to similar academic and support experiences.

School funding at the state level is a work in progress. In 2018, after the McCleary decision, state legislators changed property taxes with the intent of fully funding basic education and lowering local school taxes, not for the purpose of eliminating local school levies.

The state increased what it collects statewide in property taxes for basic education, and capped what school districts could collect locally at $2.50 per $1,000 of assessed property value. 

Although the rate was increased, Snohomish school leaders have stayed true to their request to local voters, keeping the local replacement levies at a consistent rate in recent levy elections.

The reality is state funding still falls short -  in Snohomish about 18% short -  of paying for the full and rich learning experience in safe and secure schools our almost 9,900^* students currently enjoy due to local levies.

^* Data from Washington Office of Superintendent of Public Instruction Annual Report Card

Through levy and bond issues. Both are approved by the voters. The total amount approved is then prorated out to property owners per each $1,000 of their assessed property values. Once approved, levy and bond amounts cannot be increased. When community property values increase, the amount or rate paid per $1,000 decreases.

Yes, but some get more than others. An exception to the formula was allowed and some districts’ teacher salary schedules were “grandfathered” at a higher percentage of the adopted state salary schedule.

The Basic Education Act of 1977 set a formula for sending state funds to school districts. The basic formula gives each district a certain dollar amount for each full time equivalent (FTE) student - each student attending school all day. For each student who needs extra services, such as special education programs, gifted education, or bilingual education, there are state and federal formulas for supplemental support. Districts that employ teachers with advanced degrees get extra funds for salaries. Districts with fewer than 300 students also receive extra money.

By law, maintenance and operations (M&O) or program levies can only be proposed for a maximum of four years. Public school districts may choose to run levy ballots for one, two, three or four years. However, after the allotted number of years, the levy expires. Districts return to their voters to ask for a replacement or renewal, of levy dollar support. Generally, the levy you are voting on simply replaces one that is about to expire.

The amount and program designation varies from district to district depending on the needs of the students. Typically, federal dollars pay for a percentage of vocational programs, special education, American Indian education, disability programs, food service programs and special grants.