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Beginning in calendar year 2020 and each calendar year thereafter, the state must provide state local effort assistance funding to supplement school district enrichment levies as provided in this section.
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For an eligible school district with an actual enrichment levy rate that is less than $1.50 per $1,000 of assessed value in the school district, the annual local effort assistance funding is equal to the school district's maximum local effort assistance multiplied by a fraction equal to the school district's actual enrichment levy rate divided by $1.50 per $1,000 of assessed value in the school district.
For an eligible school district with an actual enrichment levy rate that is equal to or greater than $1.50 per $1,000 of assessed value in the school district, the annual local effort assistance funding is equal to the school district's maximum local effort assistance.
Beginning in calendar year 2022, for state-tribal education compact schools established under chapter 28A.715 RCW, the annual local effort assistance funding is equal to the actual enrichment levy per student as calculated by the superintendent of public instruction for the previous year for the school district in which the state-tribal education compact school is located, up to a maximum per student amount of $1,550 as increased by inflation from the 2019 calendar year, multiplied by the student enrollment of the state-tribal education compact school in the prior school year.
The state local effort assistance funding provided under this section is not part of the state's program of basic education deemed by the legislature to comply with the requirements of Article IX, section 1 of the state Constitution.
The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
"Eligible school district" means a school district where the amount generated by a levy of $1.50 per $1,000 of assessed value in the school district, divided by the school district's total student enrollment in the prior school year, is less than the state local effort assistance threshold.
"Inflation" means, for any school year, the rate of the yearly increase of the previous calendar year's annual average consumer price index for all urban consumers, Seattle area, using the official current base compiled by the bureau of labor statistics, United States department of labor.
"Maximum local effort assistance" means the difference between the following:
The school district's actual prior school year enrollment multiplied by the state local effort assistance threshold; and
The amount generated by a levy of $1.50 per $1,000 of assessed value in the school district.
"Prior school year" means the most recent school year completed prior to the year in which the state local effort assistance funding is to be distributed
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e. "State local effort assistance threshold" means $1,550 per student, increased for inflation beginning in calendar year 2020.
f. "Student enrollment" means the sum of the average annual headcount student enrollments in the following grade levels and programs:
i. Grades kindergarten through 12, including those enrolled in alternative learning experience courses as defined in chapter 28A.232 RCW;
ii. Transition to kindergarten programs, as defined in RCW 28A.300.072;
iii. Dropout reengagement programs, as defined in RCW 28A.175.105;
iv. Running start program students enrolled full time in institutions of higher education under RCW 28A.600.310;
v. Early childhood education and assistance programs; and
vi. Students ages three and four and those five year olds not yet enrolled in kindergarten who are eligible for and receiving special education.
For districts in a high/nonhigh relationship, the enrollments of the nonhigh students attending the high school shall only be counted by the nonhigh school districts for purposes of funding under this section.
For school districts participating in an innovation academy cooperative established under RCW 28A.340.080, enrollments of students attending the academy shall be adjusted so that each participant district receives its proportional share of student enrollments for purposes of funding under this section.
Beginning with taxes levied for collection in 2020, the maximum dollar amount which may be levied by or for any school district for enrichment levies under RCW 84.52.053 is equal to the lesser of $2.50 per $1,000 of the assessed value of property in the school district or the maximum per-pupil limit. This maximum dollar amount shall be reduced accordingly as provided under RCW 43.09.2856(2).
The definitions in this subsection apply to this section unless the context clearly requires otherwise.
"Inflation" means the percentage change in the seasonally adjusted consumer price index for all urban consumers, Seattle area, for the most recent 12-month period as of September 25th of the year before the taxes are payable, using the official current base compiled by the United States bureau of labor statistics.
"Maximum per-pupil limit" means:
$2,500, as increased by inflation beginning with property taxes levied for collection in 2020, multiplied by student enrollment in the school district in the prior school year, for school districts with fewer than 40,000 annual full-time equivalent students enrolled in the school district in the prior school year; or
$3,000, as increased by inflation beginning with property taxes levied for collection in 2020, multiplied by student enrollment in the school district in the prior school year, for school districts with 40,000 or more annual full-time equivalent students enrolled in the school district in the prior school year.
c.
"Prior school year" means the most recent school year completed prior to the year in which the levies are to be collected
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d. "Student enrollment" means the sum of the average annual headcount student enrollments in the following grade levels and programs:
i. Grades kindergarten through 12, including those enrolled in alternative learning experience courses as defined in chapter 28A.232 RCW;
ii. Transition to kindergarten programs, as defined in RCW 28A.300.072;
iii. Dropout reengagement programs, as defined in RCW 28A.175.105;
iv. Running start program students enrolled full time in institutions of higher education under RCW 28A.600.310;
v. Early childhood education and assistance programs; and
vi. Students ages three and four and those five year olds not yet enrolled in kindergarten who are eligible for and receiving special education.
For districts in a high/nonhigh relationship, the enrollments of the nonhigh students attending the high school shall only be counted by the nonhigh school districts for purposes of funding under this section.
For school districts participating in an innovation academy cooperative established under RCW 28A.340.080, enrollments of students attending the academy shall be adjusted so that each participant district receives its proportional share of student enrollments for purposes of funding under this section.
Beginning with propositions for enrichment levies for collection in calendar year 2020 and thereafter, a district must receive approval of an enrichment levy expenditure plan under RCW 28A.505.240 before submission of the proposition to the voters.
The superintendent of public instruction shall develop rules and regulations and inform school districts of the pertinent data necessary to carry out the provisions of this section.
Beginning with taxes levied for collection in 2018, enrichment levy revenues must be deposited in a separate subfund of the school district's general fund pursuant to RCW 28A.320.330, and for the 2018-19 school year are subject to the restrictions of RCW 28A.150.276 and the audit requirements of RCW 43.09.2856.
Funds collected from levies for transportation vehicles, construction, modernization, or remodeling of school facilities as established in RCW 84.52.053 are not subject to the levy limitations in subsections (1) through (5) of this section.
This act takes effect January 1, 2026.