wa-law.org > bill > 2025-26 > SB 5593 > Original Bill
1.
The maximum dollar amount which may be levied by or for any school district for enrichment levies under RCW 84.52.053 must be determined as follows: For enrichment levies for collection in calendar year 2026 and thereafter, the maximum dollar amount is the sum of (a) of this subsection plus or minus (b), (c), and (d) of this subsection minus (e) and (f) of this subsection;
a. The school district's levy base as provided in subsection (2) of this section multiplied by the school district's maximum levy percentage as provided in subsection (3) of this section;
b. For school districts in a high/nonhigh relationship, the high school district's maximum levy amount must be reduced and the nonhigh school district's maximum levy amount must be increased by an amount equal to the estimated amount of the nonhigh payment due to the high school district under RCW 28A.545.030(3) and 28A.545.050 for the school year commencing the year of the levy;
c. Except for nonhigh districts under (d) of this subsection, for school districts in an interdistrict cooperative agreement, the nonresident school district's maximum levy amount must be reduced and the resident school district's maximum levy amount must be increased by an amount equal to the per pupil basic education allocation included in the nonresident school district's levy base under subsection (2) of this section, multiplied by:
i. The number of full-time equivalent students served from the resident school district in the prior school year, multiplied by:
ii. The serving school district's maximum levy percentage determined under subsection (3) of this section;
d. The levy bases of nonhigh school districts participating in an innovation academy cooperative established under RCW 28A.340.080 must be adjusted by the office of the superintendent of public instruction to reflect each school district's proportional share of student enrollment in the cooperative;
e. The school district's maximum levy amount must be reduced by the maximum amount of local effort assistance for which the school district is eligible under RCW 28A.500.015;
f. The school district's maximum levy amount must be reduced by the out-of-compliance expenditure amount identified by the state auditor under RCW 43.09.2856(2), if applicable.
For excess levies for collection in calendar year 2026 and thereafter, a school district's levy base is the sum of allocations in (a) and (b) of this subsection received by the school district for the prior school year. A school district's levy base does not include local school district property tax levies or other local revenues or state and federal allocations not identified in (a) and (b) of this subsection.
The district's basic education allocation as determined pursuant to RCW 28A.150.250, 28A.150.260, and 28A.150.350;
State categorical allocations for the following programs:
Pupil transportation;
Special education;
Education of highly capable students;
Compensatory education including, but not limited to, learning assistance and bilingual education; and
Food services.
Beginning with collection year 2026 and each year thereafter, a school district's maximum levy percentage is 30 percent.
A district must receive approval of an enrichment levy expenditure plan under RCW 28A.505.240 before submission of the proposition to the voters.
Enrichment levy revenues must be deposited in a separate subfund of the school district's general fund pursuant to RCW 28A.320.330 and 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 this section.
For purposes of this section, "prior school year" means the most recent school year completed prior to the year in which the levies are to be collected.
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.
2.
Funds raised by school districts through enrichment levies shall be matched with state funds using the following ratio of state funds to levy funds:
a. The difference between the district's 18 percent levy rate and the statewide average 18 percent levy rate, to;
b. The statewide average 18 percent levy rate.
The maximum amount of state funds for school districts eligible for local effort assistance is the district's 18 percent levy amount, multiplied by the following percentage:
The difference between the district's 18 percent levy rate and the statewide average 18 percent levy rate, divided by;
The district's 18 percent levy rate.
For state-tribal education compact schools subject to chapter 28A.715 RCW, 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 school year for the school district in which the state-tribal education compact school is located, up to $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.
a.
"Districts eligible for local effort assistance" and "eligible school districts" means those districts with a 18 percent levy rate that exceeds the statewide average 18 percent levy rate.
b. "District's 18 percent levy amount" means the school district's maximum levy authority after transfers determined under RCW 84.52.0531(1) (a) through (d) multiplied by 18 percent.
c. "District's 18 percent levy rate" means the district's 18 percent levy amount divided by the district's assessed valuation for excess levy purposes for the prior tax collection year as adjusted to 100 percent by the county indicated ratio established in RCW 84.48.075.
d. "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, as of the beginning of the school year, using the official current base compiled by the bureau of labor statistics, United States department of labor.
e. "Prior tax collection year" means the year immediately preceding the year in which the local effort assistance is allocated.
f. "Statewide average 18 percent levy rate" means 18 percent of the total levy bases as described in RCW 84.52.0531, summed for all school districts, and divided by the total assessed valuation for excess levy purposes in the prior tax collection year for all districts as adjusted to 100 percent by the county indicated ratio established in RCW 84.48.075.
This act takes effect January 1, 2026.