Tacoma School Board approves levy resolutions, interfund loan and several contracts as enrollment falls short of projections

The Tacoma School District board on Tuesday adopted resolutions to place two replacement levies on the February 2026 ballot, authorized a temporary transfer from its capital fund to the general fund, and approved several contracts and grants as staff warned the district is starting the year with a lower-than-expected enrollment and a slim fund balance.

The board voted unanimously to place the educational programs and operations replacement levy (Resolution No. 2168) and the replacement levy for technology and capital improvements (Resolution No. 2169) before voters in February 2026. The board also approved Resolution No. 2171 to temporarily transfer capital funds to the general fund to manage cash flow while state apportionment and revenue timing fluctuate.

Chief Financial Officer (CFO) told the board the district’s October head count was 27,012 students, below a demographer projection of 27,728 students. “What that means for us financially is that we need to be very careful around how we make our next steps forward on our finances,” the CFO said during the financial report, citing the district’s annual average full‑time equivalent calculation that drives state apportionment.

The CFO said the district projects a year‑start fund balance in the $2 million to $3 million range — far below a 5% reserve target, which would be roughly $27 million under current budgets. To maintain payroll and operations while apportionment timing varies, the board approved a temporary interfund loan from capital funds; the adopted resolution authorized a transfer of $42,000,000.

The proposed levies put specific dollar amounts on the ballot for voter consideration. District staff presented estimated collections of roughly $127 million in 2027, $132 million in 2028, $137 million in 2029 and about $143 million in 2030 for the educational programs and operations levy. The district presented an estimated tax impact…