This bill amends existing school levy law (RCW 84.52.0531) and reenacts and amends RCW 28A.500.015 to impose new limits and calculation rules on district enrichment levies, require state rulemaking and data from the Superintendent of Public Instruction, and create a new state local effort assistance program starting in calendar year 2028. It changes levy procedures by requiring enrichment levy revenues (beginning with taxes levied for collection in 2018) to be deposited in a separate subfund of the district general fund and subjects 2018-19 levy revenues to certain statutory restrictions and audit requirements. The act also requires districts to obtain approval of an enrichment levy expenditure plan before submitting levy propositions beginning in 2020. The bill sets per-dollar levy caps and per-pupil maximums: through taxes levied for collection in 2029 the per-dollar cap is the lesser of $2.50 per $1,000 assessed value or the applicable maximum per-pupil limit, and beginning in 2030 the per-dollar cap is the lesser of $3.00 per $1,000 or the maximum per-pupil limit. It defines maximum per-pupil limits that vary by district size through 2030 and establishes a different per-pupil base beginning in 2031, with all specified amounts adjusted by a defined measure of inflation and specified “inflation enhancements.” Levies for transportation vehicles, construction, modernization, or remodeling under RCW 84.52.053 are excluded from the levy limitations. The new state local effort assistance program (RCW 28A.500.015 as reenacted) defines eligibility and calculations: a local effort assistance levy rate ($1.50 per $1,000 through 2029; $2.00 beginning 2030), a state local effort assistance threshold ($2,600 per student adjusted by inflation and enhancements from 2028), a method for computing maximum local effort assistance as the difference between the threshold-based need and levy-generated revenue, and enrollment rules that use average annual FTE reduced by an alternative learning experience (ALE) adjustment. The Superintendent must develop rules and calculate amounts for state-tribal education compact schools. The act specifies that Section 2 takes effect January 1, 2028. The bill is primarily statutory modification and program creation with procedural and funding formula changes; it does not specify criminal penalties. Some statutory references and detailed calculation mechanics are not included here (for example, the full texts of RCW 84.52.053, RCW 43.09.2856, and chapter 28A.715, and the practical application of CPI values), so how those provisions interact with this bill cannot be fully determined from the provided text.

If enacted, school districts will face new, explicit caps on how much they can raise with enrichment levies: per-dollar levy limits ($2.50 per $1,000 through 2029, $3.00 beginning 2030) and per-pupil maximums that rise with inflation plus scheduled “inflation enhancements.” That change will likely reduce local levy revenue for districts whose previous levies exceeded the new caps, pushing some districts—especially those with lower property wealth—toward the new state local effort assistance program beginning in 2028. Districts must also follow more administrative steps (approve an expenditure plan before a levy proposition, deposit levy revenues into a separate subfund, and meet specified audit and restriction rules), while levies for certain capital items like vehicles and construction remain exempt from the new limits. The state local effort assistance program will provide calculated supplements to districts whose revenue from a specified local levy rate falls below a per-student threshold, with eligibility and payments determined by formulas that use prior-year FTE enrollment adjusted for high ALE participation. That means districts with low per-student levy capacity could receive additional state dollars starting 2028, while the superintendent of public instruction will gain rulemaking and calculation duties and must provide data to districts. Important details about CPI values, some cross-referenced statutes, and exact calculation mechanics are not included here, so the precise dollar effects and administrative workloads for many districts remain uncertain.