EP&O Levy: Frequently Asked Questions

An EP&O levy is a voter-approved property tax that provides local revenue for schools. Washington state provides funding for basic education, but not all services and programs are fully covered. School levies allow districts to continue providing student programs, services, and extracurricular opportunities, staffing, and operational expenses beyond what the state provides. The 2026 EP&O levy is a renewal levy, which means it would continue funding rather than create a new tax. 

Levies and bonds serve different purposes. 

• Levies fund learning and operations: staffing, classroom programs, student services, and daily school functions. A levy must be approved by voters every four years. 

• Bonds fund buildings and construction: new schools, modernizations, and major capital projects. A bond is voted on when specific facility needs must be met. 

The levy will appear on the February 2026 Special Election ballot. Ballots will be mailed in mid-January and must be returned by Election Day on February 10 at 8 p.m. If approved, levy collections would begin in January of 2027, following the expiration of the current levy.

The current voter-approved levy expires in December 2026. This new four-year renewal levy would continue local funding for schools through 2030. In Federal Way Public Schools, the EP&O Levy has been approved continuously since 1980. 

The renewal levy provides local funding for educational programs, services, and staff not fully funded by the state. It represents about 10% of Federal Way Public Schools’ total budget and ensures students continue to have access to essential learning opportunities and supports.

The levy supports several key areas, including:

Scholar programs, curriculum, and opportunities

• College and career readiness programs
• Band, Orchestra, Theater programs
• Art and Music classes
• 100% of athletic programs and coaching staff
• Professional Development for staff

Student Wellness and Safety Staff

• Counselors and mental health support professionals  

• College and Career specialists  

• School nurse services 

• Transportation bus monitors 

• Safety and security personnel  

• Custodial and maintenance personnel 

School Operational and Maintenance Costs 

• Classroom technology and instructional software at all FWPS schools 

• Scholar transportation 

• Utilities, insurance, and supply costs 

Yes.  

• Levy dollars fund 15 additional safety and security staff beyond the four funded by the state. 

• Levy dollars fund coaching positions for our athletic programs and intramural programs in our middle and high schools. 

• Levy dollars funds 9 technology staff who support digital infrastructure, maintain student information systems, ensure data security, and manage day-to-day technology operations across the district.  

• Levy dollars provide college and career specialists for each of our comprehensive high schools.  

Districts receive funding from three main sources: (Here is what it looks like in Federal Way Public Schools): 

• Local levy funding totals 10% of our annual budget and supports student academics and programs, staff, and operational costs underfunded or unfunded by the state.   

• State funding provides most of the district’s budget at 77% and is based on student enrollment. These dollars are used for staff salaries, materials, and operating costs, and supplemental funding for students with specific needs, such as those in special education and gifted programs. 

• Federal funding totals 8% of our annual budget and goes towards a variety of programs like academic assistance, meals, family engagement, and multi-lingual supports. 

• Other types of funding total the remaining 5% of our budget and include our Early Childhood Education and Assistance Program, also known as ECEAP, as well as built-in capacity for grants or growth contingencies. 

The state provides funding for ‘basic education’. Local voter-approved renewal levies bridge the gap between what the state funds and what students actually need in classrooms. These funds ensure equitable opportunities for all students, and every dollar stays within Federal Way Public Schools.

Voters are asked to approve a fixed dollar amount, not a tax rate. For example, in 2027, the district would collect $71.4 million with an estimated rate of $2.50 per $1,000 of assessed property value. If property values increase, the rate decreases to maintain the total amount collected. We can never collect more than is authorized. 

The levy will generate the following amounts for FWPS:  

No. When property values increase, the district’s total levy amount stays the same. That means the levy rate goes down, ensuring the district doesn’t receive a windfall from rising property values.

At FWPS, we take stewardship of public funds seriously. Every dollar we spend is guided by our strategic plan, which prioritizes thriving scholars, future readiness, and a sense of belonging within our schools. We closely monitor budgets, track spending, and share regular financial reports with our school board, which can also be accessed by the community. In addition, FWPS undergoes an independent external audit each year, conducted by the Washington State Auditor’s Office (SAO) to ensure transparency, accountability, and compliance with state and federal standards. FWPS has consistently had clean and compliant audits. 

The levy represents just one part of FWPS’s broader approach to funding our schools. We actively seek additional support through state and federal grants, collaborate with local businesses and community partners, and advocate for long-term, stable education funding in Olympia (ie regionalization, local effort assistance, fully funding special education, transportation, materials, supplies and operations).  Having reduced over $13 million over the last few years, FWPS continues to evaluate on a regular basis the need for additional reductions. Within the district, we’re also committed to streamlining operations, seeking additional grant funding, finding innovative solutions, and ensuring that every decision supports student learning and success. 

FWPS depends on consistent, reliable funding to ensure and sustain strong academic and enrichment opportunities for our students, and prepare them for future. Long term financial planning also helps us to recruit and retain high-quality staff. Thoughtful long-term financial planning allows us to prevent sudden budget cuts and provide stability for students and families. It also guides smart decision-making—helping us determine when to invest, when to save, and how to best allocate resources to support student success.

Please email your question to levy@fwps.org and we will get you an answer and may add your question to this page in the future.