This bill reenacts and amends RCW 28A.500.015 to change state support for school district enrichment levies by establishing a recurring state local effort assistance program beginning in calendar year 2027. It modifies existing law to create a funding formula and procedural rules rather than creating a criminal penalty or new offense. For an eligible district, annual local effort assistance equals the district’s maximum local effort assistance multiplied by the ratio of the district’s actual enrichment levy rate to $2.50 per $1,000 of assessed value. For state‑tribal education compact schools, beginning in 2027 the assistance equals the prior‑year actual enrichment levy per student (as calculated by the superintendent for the district where the compact school is located), up to the state threshold, multiplied by the compact school’s prior‑year enrollment. The bill specifies that this assistance is not part of the state program of basic education under Article IX, section 1 of the Washington Constitution. The bill defines eligible districts (those whose maximum allowable enrichment levy divided by prior‑year total enrollment is less than the state threshold) and sets formulas for maximum local effort assistance (prior year enrollment × threshold minus the district’s maximum allowable enrichment levy). It sets state local effort assistance thresholds: through 2030 a base of $3,838.26 per student increased for inflation plus an inflation enhancement of 3.33 percentage points each year from 2027 through 2030; beginning in 2031 a threshold of $5,035 per student increased for inflation beginning in 2032. Inflation is measured by the Seattle CPI‑U 12‑month change as of September 25 of the year before taxes are payable. Student enrollment is average annual FTE reduced by an alternative learning experience (ALE) adjustment that applies if ALE FTE exceeds 33% of average annual FTE. The bill also sets enrollment counting rules for high/nonhigh district relationships and proportional allocation for innovation academy cooperatives. The Office of the Superintendent of Public Instruction, school districts (including those in high/nonhigh relationships and innovation academy cooperatives), and state‑tribal education compact schools are affected. The act takes effect January 1, 2027; it was read for the first time on 01/19/26 and referred to the Appropriations Committee. The text provided does not define terms such as “actual enrichment levy rate” or “maximum allowable enrichment levy,” does not fully detail the mechanics for applying the inflation increases beyond the dates given, and does not provide the comparative details of the 2025 statutes it reenacts and amends.

If enacted, starting in 2027 the state will begin paying ongoing supplemental aid to certain school districts and state-tribal compact schools to backstop local enrichment levies, with the payment size tied to each district’s actual levy rate and a per-student threshold that rises through built-in inflation adjustments and extra increases through 2030 and then to a higher fixed base in 2031. Practically, eligible districts (those whose allowable enrichment levy per student is below the threshold) are likely to see reduced pressure to raise local levy rates or gain more predictable revenue for enrichment programs, while compact schools can receive per-student payments up to the threshold based on the district levy where they are located; the Office of the Superintendent of Public Instruction will play a role in those compact-school calculations. The state will take on a new recurring fiscal obligation beginning in 2027 and faces higher payouts through 2030 because of the added inflation enhancement, which may affect budget planning and appropriations. Districts that share students in high/nonhigh arrangements or participate in innovation academy cooperatives will see enrollment counted in specified ways that affect aid amounts, and alternative learning experience (ALE) enrollment is reduced for these counts, which can lower a district’s aid. Some implementation details that determine exact eligibility and amounts—like precise definitions and calculations for “actual enrichment levy rate” and “maximum allowable enrichment levy” and the full schedule for later threshold updates—aren’t provided here, so the exact winners, losers, and cost totals are uncertain.