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Levies and Bonds

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Levies and Bonds

Washington state provides only a portion of the funding needed to operate and maintain schools. To bridge the gap, school districts rely on funding provided by local voter-approved levies and bonds to ensure students have access to high-quality education, safe and modern buildings and resources.

State Funding Gaps Lead to Ballot Measures

Levies and bonds help fund everything from classroom programs and teacher support to technology, building maintenance, and new school construction. These voter-approved ballot measures allow the district to provide the level of education our community expects and our students need.

Through funding provided by levies and bonds, voters directly shape the programs, offerings and resources that are provided to Issaquah School District students. 

Levies Bonds

A school levy is a voter-approved measure that provides funding for day-to-day enrichment, operations and educational programs that are either not funded at all, or are not fully funded by the state. Levy dollars can support staffing, classroom materials, technology, critical repairs, transportation and extracurricular activities. Levy measures expire after a set number of years, are collected through local property taxes and require a simple majority voter approval (50% + 1 vote) to pass in Washington state.

  • Educational Programs and Operations (EP&O) Levies:  Also known as “learning levies,” these fund day-to-day school operations including academic and enrichment programs, student well-being, safety and security, transportation, and resources that help maintain smaller class sizes.
    The ISD cycle is typically four years.
     
  • Capital Levies (Technology & Critical Repairs): These levies fund expenses such as completing critical repairs on our existing buildings, improving security, and purchasing technology. 
    The ISD cycle is typically four years.
     
  • Transportation Levies: Used for purchasing new school buses to replace aging vehicles and keep our fleet safe and up to date.
    The ISD cycle is one to two years. 

A school bond is a voter-approved measure that allows a school district to borrow funds for major capital projects. These projects may include building new schools, acquiring property, or major modernization of existing schools and facilities. Bonds are repaid over time through property taxes. By law, school bonds in Washington state require at least 60% voter approval to pass.

  • Benefits of Bonds: School bonds allow districts to complete major facility projects at that time, rather than waiting and facing higher construction costs in the future. While bonds include interest costs, this approach helps avoid cost escalation from inflation and allows students and staff to benefit from updated facilities sooner. Bonds also protect classroom funding by keeping construction separate from day-to-day operations and help stabilize tax rates by aligning repayment with the useful life of the facilities they fund.
     
  • Long-Term Investment: Bonds represent a long-term debt that is paid off over an extended period, typically 12 to 20 years. Bonds are sold to investors and repaid with interest over time using property tax collections.
     
  • Repayment: Repayment of school bonds primarily relies on property taxes within our district. These taxes cover the principal amount and interest over the bond's term, which varies depending on the borrowed amount and terms. 

Without funding through local levies and bonds, our district would be limited to providing only the state's definition of "core educational services," which wouldn't allow for many of the positions, programs and support services that our students and families depend upon.

Levies Bonds

A school levy is a voter-approved measure that provides funding for day-to-day enrichment, operations and educational programs that are either not funded at all, or are not fully funded by the state. Levy dollars can support staffing, classroom materials, technology, critical repairs, transportation and extracurricular activities. Levy measures expire after a set number of years, are collected through local property taxes and require a simple majority voter approval (50% + 1 vote) to pass in Washington state.

  • Educational Programs and Operations (EP&O) Levies:  Also known as “learning levies,” these fund day-to-day school operations including academic and enrichment programs, student well-being, safety and security, transportation, and resources that help maintain smaller class sizes.
    The ISD cycle is typically four years.
     
  • Capital Levies (Technology & Critical Repairs): These levies fund expenses such as completing critical repairs on our existing buildings, improving security, and purchasing technology. 
    The ISD cycle is typically four years.
     
  • Transportation Levies: Used for purchasing new school buses to replace aging vehicles and keep our fleet safe and up to date.
    The ISD cycle is one to two years.

A school bond is a voter-approved measure that allows a school district to borrow funds for major capital projects. These projects may include building new schools, acquiring property, or major modernization of existing schools and facilities. Bonds are repaid over time through property taxes. By law, school bonds in Washington state require at least 60% voter approval to pass.

  • Benefits of Bonds: School bonds allow districts to complete major facility projects at that time, rather than waiting and facing higher construction costs in the future. While bonds include interest costs, this approach helps avoid cost escalation from inflation and allows students and staff to benefit from updated facilities sooner. Bonds also protect classroom funding by keeping construction separate from day-to-day operations and help stabilize tax rates by aligning repayment with the useful life of the facilities they fund.
     
  • Long-Term Investment: Bonds represent a long-term debt that is paid off over an extended period, typically 12 to 20 years. Bonds are sold to investors and repaid with interest over time using property tax collections.
     
  • Repayment: Repayment of school bonds primarily relies on property taxes within our district. These taxes cover the principal amount and interest over the bond's term, which varies depending on the borrowed amount and terms. 

Without funding through local levies and bonds, our district would be limited to providing only the state's definition of "core educational services," which wouldn't allow for many of the positions, programs and support services that our students and families depend upon.

Picking Up What State Funding Gaps Leave Behind

Students use saw to cut wooden car

Washington state provides funding for K-12 education, but it does not cover the full cost of operating our schools or maintaining and expanding facilities. Local voter-approved levies and bonds are essential to bridge the gap.

The Washington State Legislature determines how much funding districts receive through the prototypical school funding model. However, this model does not fully fund all staffing, programs, or facility needs. Nearly all of Washington state's 295 school districts have supplemental levy funding.

The Washington Office of Superintendent of Public Instruction (OSPI) and the Washington State Auditor confirm that school districts rely on local funding to maintain operations, technology, and transportation and to construct and renovate schools.

For more information about how Washington funds public education, visit:

 

 

Levies

Levies fund school operations, programs, and technology that the state either does not fund at all or does not fully support. While Washington provides basic education funding, it does not cover many of the programs and services that districts offer to meet student needs.

Under state law (RCW 84.52.053), levies can only be approved for up to four years at a time. Voters must renew them periodically to maintain critical programs.

Liberty High School Sports Medicine classroom

 

 

discovery safety patrol thumbs up

Bonds

Washington state does not provide dedicated funding for school construction. Instead, districts must seek voter-approved bonds to build new schools and modernize existing buildings. The School Construction Assistance Program (SCAP) provides minimal funding, but almost all construction costs must be covered locally. The Washington State Treasurer and OSPI outline how districts use bonds to finance long-term school projects.

For more on school construction funding in Washington, visit:

 

 

What Happens If We Do Not Pass Bonds and Levies?

Levies and bonds are not just beneficial—they are necessary to maintaining the quality of education, safety, and infrastructure in our schools. Without voter-approved funding, the district would face significant shortfalls, leading to impacts such as:

  • Cuts to Classroom and Student Programs – Without levies, a significant portion of our funding for teachers, instructional materials, extracurricular activities, and student support services would be reduced or eliminated.
  • Aging and Overcrowded Schools – Without bonds and levies, the district cannot build new schools or modernize aging facilities, which would degrade safety, overcrowd classrooms and deteriorate learning environments.
  • Technology and Transportation Limitations – Reduced funding would impact student access to updated technology and could lead to cuts in school transportation services.
  • Deferred Maintenance and Safety Risks – Without bond funding, necessary repairs and upgrades (such as heating, air conditioning, roofing, security systems, and accessibility improvements) could be delayed, making schools less safe and less functional.

Simply put, without local funding, our schools cannot provide the level of education, safety, and support that students need and our community expects.

Cedar Trails BASC group of students.

 

 

Bond and Levy Announcements

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New High School: Sign Up to Learn More, Stay in Touch

Construction of the New High School is proceeding, and program planning for Issaquah School District’s newest high school is accelerating. Students and families who would like to know more about attending the New High School are invited to fill out our interest form. We're also enclosing links to the school's programming website and the construction update page.

Read More about New High School: Sign Up to Learn More, Stay in Touch
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Students Lead Groundbreaking for New High School

Before the shovels turned fresh dirt on the site of the New High School, six students from across the district welcomed guests, offered a land acknowledgement and shared their hopes for the future of the school. Due to site constraints and active construction, a limited number of students, families, staff and community members were invited. We anticipate inviting the whole community to the ribbon-cutting ceremony for the New High School in the fall of 2027.

Read More about Students Lead Groundbreaking for New High School
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School Board Recap: March 26, 2026

The Issaquah School Board met on March 26. Agenda items included a recap of a work study session about the Student Representative policy; the recent Digital Promise League of Innovative Schools; works in progress; bond refunding; the 2026-27 school year budget; a regular Capital Projects update; monitoring of Civic Engagement; a Strategic Plan update; and more.

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Superintendent Updates
Superintendent Update: Levies, Enrollment, Budgeting
In today's Community Update video, Superintendent Heather Tow-Yick thanks the community for supporting the February renewal levies and reflects on our progress as we approach the final stretch of the 2025-26 school year. Looking ahead, she discusses the challenges of aligning district resources with declining regional enrollment while addressing overcrowding in our high schools.
Read More about Superintendent Update: Levies, Enrollment, Budgeting