levees / levies are similar-sounding terms with different meanings (referred to as homophones). To better understand the differences, see below for definitions, pronunciation guides, and example sentences using each term. 👇
levees: (noun) a formal reception of visitors or guests (as at a royal court). (noun) a pier that provides a landing place on a river. (noun) an embankment that is built in order to prevent a river from overflowing.
levies: (noun) a charge imposed and collected. (noun) the act of drafting into military service. (verb) impose and collect.
levees: l·EH·v·iy·z
levies: l·EH·v·iy·z
(Examples are Wikipedia snippets under the CC ShareAlike 3.0 license. Definitions drawn from WordNet.)