The bill amends Washington State laws concerning enrichment levies and local effort assistance for school districts, introducing new provisions for calculating the maximum dollar amount that can be levied for enrichment purposes starting in calendar year 2026. The new formula incorporates factors such as the school district's levy base, maximum levy percentage, local effort assistance eligibility, and out-of-compliance expenditure amounts. It mandates that enrichment levy revenues be deposited in a separate subfund of the school district's general fund and outlines the requirements for districts to qualify for state local effort assistance funding.

Additionally, the bill clarifies definitions and eligibility criteria for local effort assistance, specifying that eligible districts must have an 18 percent levy rate exceeding the statewide average. It establishes a new matching ratio for state funds to levy funds, ensuring proportional assistance based on the district's actual enrichment levy rate. The bill also repeals outdated provisions related to the relationship between high and nonhigh school districts and introduces several new definitions to clarify the calculation of maximum levy authority and rates. The act is set to take effect on January 1, 2026, marking a significant shift in the management and calculation of school district levies.

Statutes affected:
Original Bill: 84.52.0531, 28A.500.015, 84.52.058