This bill amends various sections of Washington state law concerning K-12 funding, with a particular emphasis on enrichment levies, local effort assistance, and special education funding. Notable changes include raising the maximum dollar amount for enrichment levies to $2.50 per $1,000 of assessed property value and introducing new definitions for "inflation" and "inflation enhancement." The legislation also establishes a new per-pupil funding limit that will be adjusted for inflation and enhancements, while requiring school districts to obtain approval for their enrichment levy expenditure plans prior to presenting propositions to voters. Additionally, the bill revises state property tax limitations for common schools, aligning them with population and inflation factors, and outlines a new funding structure for special education programs based on average enrollment.

Moreover, the bill modifies the safety net funding process for special education, allowing the state safety net oversight committee to allocate additional funds to districts that demonstrate their special education expenditures exceed available state revenues. The committee's review will focus on documentation without evaluating the content of individualized education programs. The bill also mandates that districts maximize their eligibility for all related state and federal revenues and clarifies that differences in program costs due to district practices are not valid grounds for safety net awards. Furthermore, it requires a 30% shift of a school district's base allocation for special education expenditures and tasks the superintendent of public instruction with developing a methodology for this accounting. A K-12 funding equity work group is also established to address funding formula inequities, and guidelines for funding substitute costs for prototypical school staff will be implemented starting in the 2028-29 school year, adjusted for inflation.

Statutes affected:
Original Bill: 84.52.0531, 28A.500.015, 84.55.005, 84.04.140, 28A.150.390, 28A.150.392, 28A.150.560
Substitute Bill: 84.52.0531, 28A.500.015, 84.55.005, 28A.150.390, 28A.150.392, 28A.150.560