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K-8 Elementary District Levy

The 2026 Elementary District Levy (K-8) is a request for voter approval of a local property tax to generate approximately $1.1 million in annual funding for Kalispell Public Schools' Elementary District.

The levy will be on the ballot on May 5, 2026. If approved, it re-establishes a balanced budget for the elementary district and maintains current staffing and class sizes.

The levy provides funding that:

✓ Maintains current school staffing and class sizes

✓ Re-establishes a balanced budget for the elementary district (last passed in 2023)

✓ Essential funding that supports 9 grade levels

PUBLIC NOTICE

NOTICE OF ELECTION

ELECTIONDAY
Call for Presentations

Would you like a KPS representative to present to your group?

We welcome the opportunity to share information about the 2026 Elementary Levy with community organizations, neighborhood groups, and civic clubs across Kalispell. To request a presentation, email us with the following information:

Include in your email

  • Group or organization name
  • Contact name
  • Contact email or phone
  • Typical meeting day & time
  • Meeting location
  • Preferred date (if known)
Understanding our community schools

One Community. Two Districts. Two Levies.

Under Montana law, Kalispell Public Schools operates as two separate, legally distinct school districts — each with its own budget, its own funding formula, and its own levy authority.

One levy funds one district.

This is why voters see separate levies – elementary or high school – on the ballot during an election cycle.

Elementary District

2,906
Students · Grades PreK–8
  • 🏫 6 elementary schools + 1 middle school
  • 📋 Separate budget & tax levy authority
  • 🗳️ Elementary Levy on May 5, 2026 ballot
  • 💰 Levy request: $1.1M
  • 🏠 $9.37/yr per $100K of home value
+
separate budgets

High School District

3,022
Students · Grades 9–12
  • 🏫 2 high schools + 2 charter schools + Ag Center
  • 📋 Separate budget & tax levy authority
  • ✅ High School Levy – May 2025 · Passed with 55% voter approval
  • 💰 Levy request: $2.9M
  • 🏠 $16.52/yr per $100K of home value
📊

Why Two Levies?

State law requires each district to maintain independent finances. Funding collected by one district cannot be transferred to the other — meaning each must seek voter-approved levies separately to maintain programs and staffing.

🏘️

One Community Investment

Though legally separate, both districts serve the same Kalispell community. Together, these two levies sustain the full PreK–12 educational experience for 5,928 students across 11 schools and programs.

Why This Levy Matters Now
Local levies fill the gap state funding does not cover.

The last elementary levy was passed in 2023. This 2026 levy addresses inflationary adjustments and structural funding challenges that have developed since that time. The elementary district currently operates at 97% of its allowable funding under state law — meaning there is very little room to absorb additional cost pressures without a levy.

In Montana, elementary districts need more teachers but receive less funding per student compared to high school districts.

It comes down to state-mandated class sizes. Montana law requires smaller class sizes in elementary grades than in high school — and smaller classes mean more teachers. Even though the elementary district serves 116 fewer students than the high school district, it is required by state law to employ 12 more full-time teachers.

The result: The elementary district pays $848,796 more in teacher salaries while receiving $1,448 less per student in revenue than the high school district.

Why does this levy matter now, especially when state funding has increased over the years?

In dollar terms, yes — state funding for education has increased. But inflation has erased those gains. The real (inflation-adjusted) value of Montana's statewide school funding in 2026 is essentially the same as it was in 2008.

Without a levy, schools struggle to keep up with inflation, rising costs, and growing student needs.

District General Fund Base Budget: Nominal & Real (2008) Dollars
$1.4 B $1.2 B $1.0 B $0.8 B $0.6 B $0.4 B $0.2 B $0.0 B 2026 REAL BUDGET (2008 DOLLARS): $711,013,657 ESTIMATED 2027 REAL BUDGET: $765,193,940 2008 BASE BUDGET: $756,498,779 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 FISCAL YEAR BUDGET Nominal Budget Real (2008) Dollars 2008 Constant Dollars
1
Local levies fill
the gap state funding
does not cover
2
State funding for elementary is $1,448 less per student
3
State funds education
largely the same as 2008

Source: Montana Office of Public Instruction  |  District General Fund Base Budget Analysis

Establishing Our Cadence

A sustainable, predictable cycle for levy funding and legislative advocacy

KPS is building a long-term funding rhythm — alternating between legislative advocacy and local levy elections — so that our community always knows what's coming and why. Here's the road map.

2025
Legislative
Advocacy
STARS Act
Educator Pay
2025
High School
Levy
18-Year Funding Gap$2.9 Million
2026
Elementary
Levy
3-Year Inflationary Adjustments$1.1 Million
2027
Legislative
Advocacy
State School
Funding Formula
2028
Joint Levies
K–8 & 9–12
Begin Regular
2–3 Year Cycle

By 2028, KPS will move into a regular 2–3 year joint levy cycle, combining both K–8 and 9–12 funding requests into a single, predictable election.


This cadence reduces voter confusion, spreads community asks across years, and pairs local levy work with Montana's legislative sessions.


Ensuring KPS is always advocating at the state level while responsibly managing local funding needs.

s

Our Kids.
Our Future.

Local investment drives local education. Get answers to your questions about the 2026 Elementary District Levy.

5 Election Day: May 5, 2026
5,928
Students Served
$1.1M
Levy Amount
$0.78
Per Month / $100K Home
7
Schools
(6 Elementary
1 Middle)
97%
Of Max Funding Currently

Frequently Asked Questions

We believe an informed community makes the best decisions. Find answers to the most common questions about the 2026 Elementary Levy below.

Last Updated March 5, 2026

Understanding the Levy
The 2026 Elementary Levy is a request for voter approval of a local property tax to generate approximately $1.1 million in annual funding for Kalispell Public Schools' Elementary District. The levy will be on the ballot on May 5, 2026. If approved, it re-establishes a balanced budget for the elementary district and maintains current staffing and class sizes.
Yes — Montana public schools use a funding structure that refers to a state-local relationship for funding "basic education needs."
  • The state of Montana guarantees funding levels up to 80% for basic education needs.
  • Local voters are responsible for determining the remaining 20% through local levies.
What is the 80% provided by the State of Montana?

Montana Legislature defines a "basic system of quality education" to include:

  • Educational programs specified by the Office of Public Instruction
  • Qualified and effective teachers
  • Educational programs to implement the content standards
  • Programs for students with special needs
  • Programs to address educational needs of at-risk students
  • Operations & maintenance of school facilities
  • Transportation systems
$
80%

The state of Montana guarantees funding levels up to 80% for basic education needs.

+
$
20%

Local voters are responsible for determining the remaining 20% through local levies.

=
$
100%

Kalispell Public Schools Annual Budget

The last elementary levy was passed in 2023. This levy addresses inflationary adjustments and structural funding challenges that have developed since then. The elementary district currently operates at 97% of its maximum allowable funding under state law — meaning there is very little room to absorb additional cost pressures without a levy.
KPS is intentionally establishing a responsible, predictable funding cadence for the community:
2025: High School Levy — addressed an 18-year funding gap ($2.9M)
2026: Elementary Levy — addresses 3-year inflationary adjustments ($1.1M)
2027: Legislative Advocacy — state school funding formula reform
2028+: Joint K-8 & 9-12 levies on a regular 2-3 year cycle
Rather than large, infrequent asks, the goal is smaller, regular investments that are easier to plan for and prevent large funding gaps from forming again.
Understanding the Funding Challenge
It comes down to state-mandated class sizes. Montana law requires smaller class sizes in elementary grades than in high school — and smaller classes mean more teachers.

Even though the elementary district serves 116 fewer students than the high school district, it is required by state law to employ 12 more full-time teachers.
 
The result: The elementary district pays $848,796 more in teacher salaries while receiving $1,448 less per student in revenue than the high school district.
Here's how the numbers break down:
KPS Case Study — August 2025
Funding Disparity Explained
Elementary vs. High School Districts in Montana
Elementary District
Current Enrollment
2,906
High School District
Current Enrollment
3,022
KEY INSIGHT #1 — Elementary has 116 fewer students than High School
▼ HOWEVER ▼
Teacher FTE Required
113
Teacher FTE Required
101
KEY INSIGHT #2 — Elementary requires 12 more teachers due to state-mandated smaller class sizes
▼ RESULTING IN ▼
Teacher Salary Costs
$7.99M
Revenue Per Student
$8,004
Teacher Salary Costs
$7.14M
Revenue Per Student
$9,452
KEY INSIGHT #3 — Elementary pays $848,796 more in salaries while receiving $1,448 less per student
Total Impact
Elementary teacher salary costs higher by$848,796
Elementary revenue lower by (per-student gap × enrollment)$4,208,120
TOTAL FUNDING DISPARITY $5,056,916
Note: Both Elementary & High School District general fund budgets are funded at 97% of max.
Source: Kalispell Public Schools Funding Disparity Case Study, August 2025.
The total structural funding disparity is $5,056,916, broken down as:
Elementary teacher salary costs higher by$848,796
Elementary revenue lower by (per-student gap × enrollment)$4,208,120
Total funding disparity$5,056,916
Both the elementary and high school district general fund budgets are currently funded at 97% of their maximum allowable levels under state law.
Kalispell receives among the lowest general fund revenue per student of any comparable Montana district:
Great Falls$7,836
Butte$7,961
Kalispell$8,004
Billings$8,065
Bozeman$8,165
Missoula$8,624
Despite serving a fast-growing community, KPS operates on some of the leanest funding in the state.
In dollar terms, yes — but inflation has erased those gains. The real (inflation-adjusted) value of Montana's statewide school funding in 2026 is essentially the same as it was in 2008. Local levies exist precisely to fill the gap that state funding alone cannot cover.
District General Fund Base Budget: Nominal & Real (2008) Dollars
$0.0B $0.4B $0.8B $1.2B 2008 BASE $756,498,779 2026 Real Budget (2008$): $711,013,657 Est. 2027 Real Budget (2008$): $765,193,940 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 FISCAL YEAR Nominal Budget Real (2008) Dollars 2008 Constant Dollars
1
Local Levies Fill the Gap State Funding Does Not Cover
2
State Funding for Elementary Is $1,448 Less Per Student
3
State Funds Education Largely the Same as 2008
What This Means for Your Property Tax
The cost is based on your property's assessed value — not its market value. Assessed value is typically lower than what you'd sell your home for.
Community Investment in Students
Assessed Value
Monthly Total
Annual Total
$100,000
$0.78
$9.37
$300,000
$2.34
$28.12
$538,312*
$4.19
$50.30
$600,000
$5.01
$60.06
Property taxes are based on the assessed value of property, not market value.
*Average value of a home in Kalispell.
For the average Kalispell homeowner, this levy costs less than $4.25 per month.
Your property's assessed value appears on your annual property tax notice from Flathead County. You can also look it up through the Montana Department of Revenue online property assessment search at mtrevenue.gov. Remember: assessed value is typically significantly lower than market value.
Strong public schools benefit every member of the community — not just families with children currently enrolled. Well-funded schools support property values, attract employers and workforce talent, reduce future social costs, and sustain the community's long-term economic health. The businesses that employ Kalispell residents depend on a well-prepared local workforce. The students in our elementary schools today are the workforce, neighbors, and community leaders of tomorrow.
The elementary levy is significantly smaller in scope. The 2025 high school levy addressed an 18-year funding gap totaling $2.9 million. This elementary levy addresses inflationary adjustments at $1.1 million — roughly less than half the cost of the high school levy — reflecting that the elementary district has been levied more recently and the gap is smaller.
How Funds Are Used
The levy provides funding that:
✓ Maintains current school staffing and class sizes

✓ Re-establishes a balanced budget for the elementary district (last passed in 2023)

✓ Essential funding that supports 9 grade levels
Without this levy, the district would face difficult budget decisions that could affect classroom staffing and the educational experiences elementary students receive.
Yes — and the data shows it. Compared to the average Class AA district in Montana, KPS spends a higher percentage of its budget on direct instruction and a lower percentage on central office administration:
Elementary instruction spending62.75% (AA avg: 62.15%)
High school instruction spending59.69% (AA avg: 54.98%)
Central office (Supt/HR/Business)3.68% (AA avg: 4.49%)
Operations & Maintenance11.86% (AA avg: 11.93%)
More of every dollar goes directly to students and classrooms at KPS than at the average comparable Montana district.
Prioritizing Student Learning
AA District Average Elementary Schools High Schools Central Office
0% 10% 20% 40% 60% 70% 62.15% 62.75% EL Instruction 6.91% 7.27% EL Bldg Admin 54.98% 59.69% HS Instruction 7.70% 7.59% HS Bldg Admin 4.49% 3.68% Superintendent, HR & Business 11.93% 11.86% Operations & Maintenance
Source: KPS Budget Analysis vs. Montana Class AA District Average
KPS elementary students participate in a K-12 career and college pathway that begins with Career Awareness in grades K-5, introducing real-world, experiential learning from an early age. Grade-specific Extended Classroom Experiences include:
Kindergarten: Bug Science — Missoula Butterfly House & Insectarium
Grade 1: Trades Skills — High School Agriculture Education Center
Grade 2: Aviation Technology — Glacier Jet Center
Grade 3: Environmental Education — Flathead Lake Bio Center
Grade 4: Winter Ecology — Glacier National Park
Grade 5: Avalanche Education — Whitefish Mountain

These experiences are the foundation of a K-12 pathway that leads to internships, apprenticeships, and career-ready graduates.

At Kalispell Middle School (Grades 6–8), students continue that pathway through a rich selection of encore elective courses across six areas:

STEM
Automation & RoboticsQuarter
Engineering & MoreQuarter
Industrial Technology
Woodworking (7th & 8th Grade)Quarter
Art
Dare to DrawQuarter
3-D Create!Quarter
Modern Art & DesignQuarter
Draw & Design II (8th Grade)Semester
Information Technology
Computer ApplicationsQuarter
Digital Art & DesignQuarter
Multimedia & More (8th Grade)Quarter
World Languages
Spanish (7th & 8th Grade)Semester
French (7th & 8th Grade)Semester
Spanish: History, Tourism & SurvivalQuarter
French: History, Tourism & SurvivalQuarter
Family & Consumer Science
Culinary ArtsQuarter
Farm to TableQuarter
Connecting Cuisine & CultureQuarter
The Chef's Journey (8th Grade)Semester
Patchwork StudioQuarter
Mixed Media & Fiber CreationQuarter
Textiles, Exploration & DesignQuarter
Fashion DesignSemester
Electives
Career Exploration & Personal FinanceQuarter
TheaterQuarter
YearbookSemester
Discover Our Own Backyard: Local TourismQuarter
Team Sports / Games / FitnessQuarter
Office AideQuarter

Source: Kalispell Middle School Student Registration Handbook, 2026–2027.

District financial reports are public documents available to any community member. The KPS Board of Trustees provides oversight of all financial decisions and holds regular public meetings. The district is also subject to annual independent audits, and KPS has demonstrated consistent fiscal responsibility.

The data showing below-average central office spending and above-average instructional spending reflects years of deliberate budget priorities, not just this levy cycle.

Budget documents are available on the district website:

📄 Historical Budgets
Elementary District (K-8)
📄 FY24 Budget 📄 FY25 Budget 📄 FY26 Budget
High School District (9-12)
📄 FY24 Budget 📄 FY25 Budget 📄 FY26 Budget
Independent Audit
📄 FY25 Independent Audit
The district follows a structured process to develop and manage its budget, ensuring funds are allocated appropriately and efficiently.
📄 Historical Budgets
Elementary District (K-8)
📄 FY24 Budget 📄 FY25 Budget 📄 FY26 Budget
High School District (9-12)
📄 FY24 Budget 📄 FY25 Budget 📄 FY26 Budget
Independent Audit
📄 FY25 Independent Audit

From Trustee Budget Adoption to End-of-Year Audit:

Enrollment Counts (October & February)Enrollment is counted twice yearly to determine state funding allocations.
Levy Consideration (March)The Board of Trustees decides whether to run a levy election to supplement funding.
Legislative Impact (Every Other Year)In legislative years, the district assesses state funding changes and incorporates them into budget planning.
Preliminary Budget (Spring & Summer)A draft budget is prepared based on enrollment projections, funding levels, and staffing needs.
Board Adoption (August)The Board of Trustees approves the final budget for the upcoming school year.
Staffing MetricsEstablished staffing metrics ensure appropriate staffing levels while identifying and adjusting for potential overstaffing.
Annual AuditAfter the fiscal year ends, an independent audit reviews district finances to ensure compliance and transparency.
Voting Information
May 5, 2026. Mark your calendar. School levy elections in Montana are held by mail ballot. Watch for your ballot in the mail and return it by Election Day.
Registered voters who reside within the Kalispell Elementary School District boundaries are eligible to vote. This includes residents of the city of Kalispell and surrounding areas within the elementary district boundary. You do not need to have children enrolled in school to vote.
You can check your voter registration status or register to vote through the Flathead County Election Office or at sosmt.gov. Montana allows same-day voter registration, but registering early ensures you receive your ballot on time.
The levy requires a simple majority — more than 50% of votes cast — to pass. Every vote matters. The 2025 high school levy passed with 55.57% approval, demonstrating that Kalispell community members are willing to invest in their schools when given clear, factual information.
Visit sd5.k12.mt.us for levy information, financial data, board meeting schedules, and public documents. You can also contact the district directly at 233 1st Ave E, Kalispell, MT 59901. Community members are encouraged to attend public Board of Trustees meetings where levy information is regularly presented.
Marijuana Taxes & School Funding
No — this is one of the most common misconceptions about school funding in Montana. Marijuana tax revenue is not directly allocated to K-12 education under state law.
Montana's marijuana tax revenue is distributed as follows:

20% → Addiction treatment programs
20% → Conservation programs (including Habitat Montana)
4% → State parks
4% → Trails and recreational facilities
4% → Wildlife protection
3% → Veterans' services
Remainder → State general fund
Source: Montana House Bill 701 (2021), implementing Initiative I-190; Montana Department of Revenue annual reports.
This is understandable confusion — some states, like Colorado, did include education funding in their marijuana legalization frameworks. Montana's Initiative I-190 (2020) did not. The initiative and the subsequent House Bill 701 (2021) that implemented it focused revenue on conservation, addiction treatment, and veterans' services — not education.

Source: Montana I-190 official ballot language; Montana Legislature HB 701 (2021).
A small amount of marijuana tax revenue flows into the state general fund, which partially supports education among many other government functions. However, this is an indirect and minor contribution — not a dedicated education revenue stream. Montana collects approximately $50–60 million annually in marijuana taxes, which represents less than 3% of Montana's total K-12 education budget (which exceeds $2 billion annually).

Source: Montana Department of Revenue Cannabis Control Division fiscal reports; Montana Legislative Fiscal Division education budget documents (2022–2024).
Several states do direct marijuana tax revenue to education — but Montana currently is not among them:
Colorado: First $40M of excise tax goes to school construction
Washington: Portions directed to education and prevention
Oregon: 40% goes to the State School Fund
Nevada: Wholesale tax revenue directed to education
Montana: No dedicated education allocation under current law
Source: National Conference of State Legislatures "Cannabis Tax Revenue in States" (2024); Tax Foundation state marijuana taxation analysis (2023).
Yes — the revenue allocation formula could be changed through the Montana Legislature, but that would require passing new legislation and the governor's signature. Until and unless that happens, public schools in Montana rely primarily on state formula funding, property taxes, and local levies to fund operations. A local levy is the mechanism available to KPS right now to address its funding gap.
The Sixth Street Property Purchase
No. The property purchase and the elementary levy use completely separate funding sources that cannot be interchanged.
  Property Purchase Elementary Levy
Funding Source Interlocal Fund (existing savings) Local property tax (voter-approved)
Purpose One-time capital purchase Day-to-day elementary school operations
Which District High school campus (Flathead HS) Elementary district (PreK–8)
Voter Approval Not required under Montana law for contiguous property Requires voter approval on May 5
The elementary levy funds salaries, classroom supplies, utilities, and day-to-day operations across the district's six elementary schools. None of those dollars can be redirected to property purchases.
On March 10, 2026, the Board of Trustees voted 6–4 to authorize a purchase offer on a 0.163-acre property at 435 and 445 Sixth Street West, located across the street from Flathead High School. The property includes two residential structures. The purchase price is not to exceed $550,000, the current listing price. Under Montana law, school boards may purchase property that is contiguous to an existing school site without voter approval.
Superintendent Matt Jensen noted that Flathead High School's campus is landlocked within a residential neighborhood, and adjacent property rarely becomes available. The acquisition supports long-term planning as enrollment grows and space needs increase. Potential future uses discussed by trustees include parking, campus expansion, and workforce housing for teachers.
The interlocal fund and the general fund serve fundamentally different purposes.
Interlocal fund = one-time savings for capital purchases and large projects. Using one-time dollars for ongoing expenses is not sustainable.

General fund (levy) = recurring annual revenue for day-to-day school operations — salaries, utilities, supplies, and services for 2,906 PreK–8 students.
The $2.8 million in the interlocal fund represents approximately 22 days of total district operating expenses. Portions are already earmarked for curriculum purchases, facility needs, and other planned expenditures. Using one-time savings to cover ongoing operating costs is not sustainable. The elementary levy provides stable, recurring revenue to maintain a balanced budget.
The 6–4 vote reflected a healthy debate among trustees about timing, planning, and priorities — which is exactly how elected governance is designed to work. Trustees who voted in favor emphasized the rarity of acquiring land adjacent to a landlocked campus and the long-term value of the investment. Trustees who voted against expressed concern about proceeding without a defined use for the property. Regardless of where individual trustees stood on this question, the elementary levy is a separate issue. The levy addresses a projected elementary budget deficit and maintains current staffing and class sizes at the district's six elementary schools.
Sources & References
  1. Montana House Bill 701 (2021) — Revise Marijuana Laws, 67th Legislative Session
  2. Montana Secretary of State — 2020 Ballot Initiative I-190 Text and Voter Information
  3. Montana Department of Revenue — Cannabis Tax Revenue Distribution Annual Report (2023)
  4. Montana Department of Revenue, Cannabis Control Division — Marijuana Tax Collections, Fiscal Year 2023–2024
  5. Montana Legislative Fiscal Division — State Budget Analysis: Education Sector (2024)
  6. Montana Legislative Fiscal Division — District General Fund BASE Budget: Nominal and Real (2008) Dollars
  7. Montana Office of Public Instruction — Transformational Learning Grant Phase II Award, 2025–26 School Year
  8. Kalispell Public Schools — Funding Disparity Explained: Elementary vs. High School Districts in Montana, Case Study (August 2025)
  9. Kalispell Public Schools, School District #5 — Chamber of Commerce Board of Directors Presentation, March 2, 2026
  10. National Conference of State Legislatures — "Cannabis Tax Revenue in States" (2024)
  11. Tax Foundation — State Marijuana Taxation Models and Revenue Allocation (2023)
Kalispell Public Schools, School District #5 · 233 1st Ave E, Kalispell, MT 59901 · www.sd5.k12.mt.us
This page provides factual, informational content about the levy process in accordance with Montana election law.