WSR 19-21-145
PROPOSED RULES
SUPERINTENDENT OF
PUBLIC INSTRUCTION
[Filed October 22, 2019, 9:53 a.m.]
Original Notice.
Preproposal statement of inquiry was filed as WSR 19-01-041.
Title of Rule and Other Identifying Information: Proposing to amend chapter 392-139 WAC, Finance—Enrichment levies: WAC 392-139-005 Purposes, 392-139-008 Effective date, 392-139-050 Definition, 392-139-297 General procedures, 392-139-300 Establishment of excess levy authority for school districts—General, 392-139-665 Reporting of certified excess levy amounts, 392-139-900 Notification of amounts calculated, 392-139-902 Requests for review, and 392-139-905 Submission of revised assessed valuation data and recalculation. Also, proposing to repeal WAC 392-139-007, 392-139-051, 392-139-052, 392-139-055, 392-139-058, 392-139-100, 392-139-105, 392-139-110, 392-139-115, 392-139-200, 392-139-205, 392-139-210, 392-139-215, 392-139-230, 392-139-235, 392-139-245, 392-139-310, 392-139-320, 392-139-330, 392-139-340, 392-139-345, 392-139-350, and 392-139-901.
Hearing Location(s): On December 3, 2019, at 11:00 a.m., at the Office of Superintendent of Public Instruction (OSPI), Old Capitol Building, 600 Washington Street S.E., Wanamaker Meeting Room, Olympia, WA 98501. Those planning to comment during the hearing should arrive in the meeting room by 11:00 a.m.
Date of Intended Adoption: December 5, 2019.
Submit Written Comments to: Michelle Matakas, OSPI, P.O. Box 47200, Olympia, WA 98504-7200, email michelle.matakas@k12.wa.us, fax 360-664-3683, by December 3, 2019.
Assistance for Persons with Disabilities: Contact Kristin Murphy, phone 360-725-6133, fax 360-754-4201, TTY 360-664-3631, email Kristin.murphy@k12.wa.us, by November 26, 2019.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: OSPI is proposing to amend or repeal existing rules related to school district levies to create alignment with the revised levy statutes that were implemented on January 1, 2019.
Reasons Supporting Proposal: EHB 2242 (2017) changed OSPI's process and calculations in determining maximum school district levies starting in 2019. This proposed rule making would update OSPI's levy rules to align with the new levy statutes.
Rule is not necessitated by federal law, federal or state court decision.
Name of Agency Personnel Responsible for Drafting: Melissa Jarmon, OSPI, 600 Washington Street S.E., Olympia, 360-725-6307; and Implementation: Michelle Matakas, OSPI, 600 Washington Street S.E., Olympia, 360-725-6019.
A school district fiscal impact statement is not required under RCW
28A.305.135.
A cost-benefit analysis is not required under RCW
34.05.328.
This rule proposal, or portions of the proposal, is exempt from requirements of the Regulatory Fairness Act because the proposal:
Explanation of exemptions: No small business economic impact statement has been prepared under chapter
19.85 RCW. The proposed amendment does not have an impact on small business and therefore does not meet the requirements for a statement under RCW
19.85.030 (1) or (2).
October 22, 2019
Chris P. S. Reykdal
State Superintendent
of Public Instruction
Chapter 392-139 WAC
FINANCE—((MAINTENANCE AND OPERATION))ENRICHMENT LEVIES
AMENDATORY SECTION(Amending WSR 00-09-017, filed 4/11/00, effective 5/12/00)
WAC 392-139-005Purposes.
The purposes of this chapter are to define the annual procedures that the superintendent of public instruction shall use to determine for each school district:
(1) The maximum dollar amount which may be levied on its behalf for ((
general fund maintenance and operation))
enrichment support pursuant to RCW
84.52.053 and
84.52.0531; and
(2) The local effort assistance to be allocated to it pursuant to chapter
28A.500 RCW.
AMENDATORY SECTION(Amending WSR 03-21-040, filed 10/8/03, effective 11/8/03)
WAC 392-139-008Effective date.
This chapter applies to levy authority and local effort assistance calculations for the ((2005))2019 calendar year and thereafter. Levy authority and local effort assistance calculations for prior calendar years are governed by rules in effect as of January 1st of the calendar year.
AMENDATORY SECTION(Amending WSR 88-03-007, filed 1/8/88)
WAC 392-139-050Definition((—School year)).
((As used in this chapter, "school year" means the same as defined in WAC 392-121-031.))(1) As used in this chapter, "calendar year" means the period commencing on January 1st and ending on December 31st. Unless otherwise stated, calendar year references including numeric references (e.g., 1994) are to the calendar year for which levy authority and local effort assistance are being calculated pursuant to this chapter.
(2) As used in this chapter, "certified excess levy" means the amount certified pursuant to RCW 84.52.020 by or on behalf of a school district to the board or boards of county commissioners of the county or counties of the school district for collection in a given calendar year for general fund enrichment support of the school district pursuant to RCW 84.52.053. (3) As used in this chapter, the term "excess levy authority" means the maximum allowed dollar amount of a school district's certified excess levy for a given calendar year as determined pursuant to this chapter.
(4) "School year" means the same as defined in WAC 392-121-031.
((DEFINITIONS FOR EXCESS LEVY AUTHORITY))
AMENDATORY SECTION(Amending WSR 89-23-121, filed 11/22/89, effective 12/23/89)
WAC 392-139-297General procedures.
All processes, calculations, and procedures used by the superintendent of public instruction in the administration of this chapter shall be conditioned on the following:
(1) Only data collected and approved by the superintendent of public instruction shall be used.
(2) All calculations((, except those related to levy reduction funds,)) that are dependent on data which are not final at the time the calculation is ((preformed))performed shall be based on estimates prepared by the superintendent of public instruction.
(3) ((The calculation of levy reduction funds dependent on data that is not final at the time of the calculation will be calculated using prior school year data.
(4))) The following rounding procedures shall be used:
(a) Dollars to the nearest whole;
(b) Student enrollments to the nearest two decimal places;
(c) Percentages to the nearest two decimal places;
(d) Ratios to the nearest three decimal places; and
(e) Levy rates to the nearest six decimal places.
(((5)))(4) The superintendent of public instruction shall provide each school district by August 31st of each year with the appropriate procedures for all calculations performed in this chapter.
((DETERMINATION OF)) EXCESS LEVY AUTHORITY
AMENDATORY SECTION(Amending WSR 01-22-098, filed 11/6/01, effective 12/7/01)
WAC 392-139-300Establishment of excess levy authority for school districts—General.
The maximum dollar amount of any school district's certified excess levy for any given calendar year shall equal the excess levy authority established by the superintendent of public instruction as ((follows))the lesser of the following:
(1) ((Multiply the school district's excess levy base determined pursuant to WAC 392-139-310 by the school district's maximum excess levy percentage determined pursuant to WAC 392-139-320;
(2) Adjust the result obtained in subsection (1) of this section by the amount of the school district's excess levy authority transfers determined pursuant to WAC 392-139-330, 392-139-340, and 392-139-901; and
(3) Subtract the school district's maximum local effort assistance determined pursuant to WAC 392-139-660.))
The school district's maximum levy authority as calculated by the superintendent of public instruction pursuant to RCW 84.52.0531; or (2) The maximum certified excess levy.
DETERMINATION OF LOCAL EFFORT ASSISTANCE ((FOR 1998 AND THEREAFTER))
AMENDATORY SECTION(Amending WSR 89-23-121, filed 11/22/89, effective 12/23/89)
WAC 392-139-665Reporting of certified excess levy amounts.
No later than the third Wednesday in December of each year, each educational service district shall report to the superintendent of public instruction the certified excess levies for the next calendar for school districts in the educational service district. ((
Such))
The report shall include copies of the documents used to certify excess levies to the board or boards of county commissioners pursuant to RCW
84.52.020.
AMENDATORY SECTION(Amending WSR 90-12-080, filed 6/1/90, effective 7/2/90)
WAC 392-139-900Notification of amounts calculated.
The superintendent of public instruction shall provide notice of amounts calculated pursuant to this chapter as follows:
(1) Prior to ((October))April 15th of each year, the superintendent of public instruction shall notify each school district of the results of calculations made for the school district for the ((next))current calendar year including the following:
(a) Excess levy authority;
(b) ((Maximum excess levy percentage;
(c))) Eligibility for local effort assistance; and
(((d)))(c) If eligible for local effort assistance:
(i) Maximum local effort assistance;
(ii) ((State matching ratio;))Local effort assistance per thousand dollars of assessed valuation in the school district;
(iii) Certified excess levy necessary to qualify for maximum local effort assistance; and
(iv) ((Projected))Local effort assistance allocation based on the superintendent of public instruction's estimate of certified excess levies for the ((next))current calendar year at the time of the notice.
(2) ((Prior to November 15 of each year, the superintendent of public instruction shall notify the county assessor and chairman of the board of county commissioners of each county of excess levy authority for the next calendar year for those school districts headquartered in the county.
(3))) At the time of the ((January))April apportionment payment each year, the superintendent of public instruction shall notify each eligible school district of the amount of the school district's local effort assistance allocations for the year.
AMENDATORY SECTION(Amending WSR 93-21-092, filed 10/20/93, effective 11/20/93)
WAC 392-139-902Requests for review.
At any time prior to ((October))April 15th of the ((prior))current calendar year, a school district may request review of calculations made pursuant to this chapter. The request shall be in writing and shall be signed by the school district superintendent or authorized official. The superintendent of public instruction will review calculations and respond to the district on or before ((November 1))May 15th of the current calendar year.
AMENDATORY SECTION(Amending WSR 90-12-080, filed 6/1/90, effective 7/2/90)
WAC 392-139-905Submission of revised assessed valuation data and recalculation.
Within fifteen days from the date of the notice provided pursuant to WAC 392-139-900(1), any school district may submit to the superintendent of public instruction revised assessed valuation data for taxes collected in the current calendar year. Revised assessed valuation data shall be documented in writing by the county assessor or assessors from the county or counties in which the school district is located. The superintendent of public instruction shall recalculate excess levy authority and local effort assistance based on the revised assessed valuation data and shall notify the school district submitting revised assessed valuation data and any other affected school districts of the results of the recalculation prior to ((November 1))May 15th.
REPEALER
The following sections of the Washington Administrative Code are repealed:
WAC 392-139-007 | Organization of this chapter. |
WAC 392-139-051 | Definition—Prior school year. |
WAC 392-139-052 | Definition—Current school year. |
WAC 392-139-055 | Definition—Calendar year. |
WAC 392-139-058 | Definition—Prior year and prior calendar year. |
WAC 392-139-100 | Definition—Certified excess levy. |
WAC 392-139-105 | Definition—Excess levy authority. |
WAC 392-139-110 | Definition—Report 1191. |
WAC 392-139-115 | Definition—Basic education allocation. |
WAC 392-139-200 | Definition—Report 1197. |
WAC 392-139-205 | Definition—F-195. |
WAC 392-139-210 | Definition—Annual average full-time equivalent (AAFTE) students. |
WAC 392-139-215 | Definition—P-223H. |
WAC 392-139-230 | Definition—P-213. |
WAC 392-139-235 | Definition—Annual average full-time equivalent (AAFTE) resident enrollment. |
WAC 392-139-245 | Definition—Levy reduction funds. |
WAC 392-139-310 | Determination of excess levy base. |
WAC 392-139-320 | Determination of maximum excess levy percentage. |
WAC 392-139-330 | Determination of excess levy authority transfers for interdistrict cooperation programs. |
WAC 392-139-340 | Determination of excess levy authority transfers from high school districts to nonhigh school districts. |
WAC 392-139-345 | Definition—F-196. |
WAC 392-139-350 | Definition—Revenues in the levy base received as a fiscal agent. |
WAC 392-139-901 | Petitions for levy base adjustments. |