The bill amends Washington State laws concerning enrichment levies and local effort assistance for school districts, specifically modifying RCW 84.52.0531. It establishes a new method for calculating the maximum dollar amount that can be levied for enrichment purposes starting in calendar year 2026. This calculation incorporates the school district's levy base, adjustments for high/nonhigh relationships, interdistrict cooperatives, and reductions for local effort assistance and out-of-compliance expenditures. Additionally, it mandates that enrichment levy revenues be deposited in a separate subfund, subject to specific restrictions and audit requirements.

Moreover, the bill revises RCW 28A.500.015 to ensure that eligible school districts receive state local effort assistance funding to supplement their enrichment levies. It introduces a new matching ratio for state funds based on the difference between a district's 18 percent levy rate and the statewide average. The bill also includes new definitions related to school district levies, such as "District's 18 percent levy amount" and "Statewide average 18 percent levy rate," which clarify the calculation of maximum levy authority and rates. Additionally, it repeals existing sections regarding the relationship between high and nonhigh school districts, indicating a shift in governance or funding for these districts. The new provisions are set to take effect on January 1, 2026.

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