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SECOND ENGROSSED SUBSTITUTE HOUSE BILL 1932
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State of Washington 52nd Legislature 1991 Regular Session
By House Committee on Education (originally sponsored by Representatives Locke, Appelwick, H. Sommers, Wineberry, Anderson, Ferguson, Brough, May, Paris, Mitchell, Phillips, O'Brien, Nelson, Forner and Jacobsen).
Read first time March 6, 1991.
AN ACT Relating to excess levies by school districts; and amending RCW 84.52.0531 and 28A.500.010.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.52.0531 and 1990 c 33 s 601 are each amended to read as follows:
The maximum dollar amount which may be levied by or for any school district for maintenance and operation support under the provisions of RCW 84.52.053 shall be determined as follows:
(1) For excess levies for collection in calendar year 1992, the maximum dollar amount shall be calculated pursuant to the laws and rules in effect in November 1991.
(2) For the purpose of this section, the basic education allocation shall be determined pursuant to RCW 28A.150.250, 28A.150.260, and 28A.150.350: PROVIDED, That when determining the basic education allocation under subsection (4) of this section, nonresident full time equivalent pupils who are participating in a program provided for in chapter 28A.545 RCW or in any other program pursuant to an interdistrict agreement shall be included in the enrollment of the resident district and excluded from the enrollment of the serving district.
(((2)
For the purposes of subsection (5) of this section, a base year levy percentage
shall be established. The base year levy percentage shall be equal to the
greater of: (a) The district's actual levy percentage for calendar year 1985,
(b) the average levy percentage for all school district levies in the state in
calendar year 1985, or (c) the average levy percentage for all school district
levies in the educational service district of the district in calendar year
1985.))
(3)
For excess levies for collection in calendar year ((1988)) 1993
and thereafter, the maximum dollar amount shall be the ((total of)) sum
of (a) and (b) of this subsection minus (c) of this subsection:
(a)
The district's levy base as defined in subsection (4) of this section
multiplied by the district's maximum levy percentage as defined in subsection((s))
(5) ((and (6))) of this section; ((plus))
(b) In
the case of nonhigh school districts only, an amount equal to the total
estimated amount due by the nonhigh school district to high school districts
pursuant to chapter 28A.545 RCW for the school year during which collection of
the levy is to commence, less the increase in the nonhigh school district's
basic education allocation as computed pursuant to subsection (1) of this
section due to the inclusion of pupils participating in a program provided for
in chapter 28A.545 RCW in such computation; ((less))
(c) The maximum amount of state matching funds under RCW 28A.500.010 for which the district is eligible in that tax collection year.
(4)
For excess levies for collection in calendar year ((1988)) 1993
and thereafter, a district's levy base shall be the sum of ((the following))
allocations in (a) through (c) of this subsection received by the
district for the prior school year, including allocations for compensation
increases, ((adjusted)) plus the sum of such allocations multiplied
by the percent increase per full time equivalent student as stated in
the state basic education appropriation section of the biennial budget
between the prior school year and the current school year((:)) and
divided by fifty-five percent. A district's levy base shall not include local
school district property tax levies or other local revenues, or state and
federal allocations not identified in (a) through (c) of this subsection.
(a) The district's basic education allocation as determined pursuant to RCW 28A.150.250, 28A.150.260, and 28A.150.350;
(b) State and federal categorical allocations for the following programs:
(i) Pupil transportation;
(ii) Handicapped education;
(iii) Education of highly capable students;
(iv) Compensatory education, including but not limited to learning assistance, migrant education, Indian education, refugee programs, and bilingual education;
(v) Food services; and
(vi) State-wide block grant programs; and
(c) Any other federal allocations for elementary and secondary school programs, including direct grants, other than federal impact aid funds and allocations in lieu of taxes.
(5) ((For
levies to be collected in calendar year 1988, a district's maximum levy
percentage shall be determined as follows:
(a)
Multiply the district's base year levy percentage as defined in subsection (2)
of this section by the district's levy base as determined in subsection (4) of
this section;
(b)
Reduce the amount in (a) of this subsection by the total estimated amount of
any levy reduction funds as defined in subsection (7) of this section which are
to be allocated to the district for the 1987-88 school year;
(c)
Divide the amount in (b) of this subsection by the district's levy base to
compute a new percentage; and
(d)
The percentage in (c) of this subsection or twenty percent, whichever is
greater, shall be the district's maximum levy percentage for levies collected
in calendar year 1988.
(6))) For
excess levies for collection in calendar year ((1989)) 1993 and
thereafter, a district's maximum levy percentage shall be determined as
follows:
(a)
Multiply the district's maximum levy percentage for the prior year ((or
thirty percent, whichever is less,)) by the district's levy base as
determined in subsection (4) of this section;
(b)
Reduce the amount in (a) of this subsection by the total estimated amount of
any levy reduction funds as defined in subsection (((7))) (6) of
this section which are to be allocated to the district for the current school
year;
(c) Divide the amount in (b) of this subsection by the district's levy base to compute a new percentage; and
(d) The percentage in (c) of this subsection or twenty percent, whichever is greater, shall be the district's maximum levy percentage for levies collected in that calendar year.
(((7)))
(6) "Levy reduction funds" shall mean increases in state funds
from the prior school year for programs included under subsection (4) of this
section: (a) That are not attributable to enrollment changes, compensation
increases, or inflationary adjustments; and (b) that are or were specifically
identified as levy reduction funds in the appropriations act. If levy reduction
funds are dependent on formula factors which would not be finalized until after
the start of the current school year, the superintendent of public instruction
shall estimate the total amount of levy reduction funds by using prior school
year data in place of current school year data. Levy reduction funds shall not
include moneys received by school districts from cities or counties.
(((8)))
(7) For the purposes of this section, "prior school year"
shall mean the most recent school year completed prior to the year in which the
levies are to be collected.
(((9)))
(8) For the purposes of this section, "current school year"
shall mean the year immediately following the prior school year.
(((10)))
(9) The superintendent of public instruction shall develop rules and
regulations and inform school districts of the pertinent data necessary to
carry out the provisions of this section.
Sec. 2. RCW 28A.500.010 and 1987 1st ex.s. c 2 s 102 are each amended to read as follows:
(1) Commencing with taxes assessed in 1988 to be collected in calendar year 1989 and thereafter, in addition to a school district's other general fund allocations, each eligible district shall be provided local effort assistance funds as provided in this section. Such funds are not part of the district's basic education allocation. For the first distribution of local effort assistance funds provided under this section in calendar year 1989, state funds may be prorated according to the formula in this section.
(2) (a) "Prior tax collection year" shall mean the year immediately preceding the year in which the local effort assistance shall be allocated.
(b) The "state-wide average ten percent levy rate" shall mean ten percent of the total levy bases as defined in RCW 84.52.0531(4) summed for all school districts, and divided by the total assessed valuation for excess levy purposes in the prior tax collection year for all districts as adjusted to one hundred percent by the county indicated ratio established in RCW 84.48.075.
(c) The "ten percent levy rate" of a district shall mean:
(i) Ten percent of the district's levy base as defined in RCW 84.52.0531(4), plus one-half of any amount computed under RCW 84.52.0531(3)(b) in the case of nonhigh school districts; divided by
(ii) The district's assessed valuation for excess levy purposes for the prior tax collection year as adjusted to one hundred percent by the county indicated ratio.
(d) "Eligible districts" shall mean those districts with a ten percent levy rate which exceeds the state-wide average ten percent levy rate.
(3) Allocation of state matching funds to eligible districts for local effort assistance shall be determined as follows:
(a) Funds raised by the district through maintenance and operation levies during that tax collection year shall be matched with state funds using the following ratio of state funds to levy funds: (i) The difference between the district's ten percent levy rate and the state-wide average ten percent levy rate; to (ii) the state-wide average ten percent levy rate.
(b) The maximum amount of state matching funds for which a district may be eligible in any tax collection year shall be ten percent of the district's levy base as defined in RCW 84.52.0531(4), multiplied by the following percentage: (i) The difference between the district's ten percent levy rate and the state-wide average ten percent levy rate; divided by (ii) the district's ten percent levy rate.
(4)(a) Through tax collection year 1992, fifty-five percent of local effort assistance funds shall be distributed to qualifying districts during the applicable tax collection year on or before June 30 and forty-five percent shall be distributed on or before December 31 of any year.
(b) In tax collection year 1993 and thereafter, local effort assistance funds shall be distributed to qualifying districts as follows:
(i) Thirty percent in April;
(ii) Twenty-three percent in May;
(iii) Two percent in June;
(iv) Twenty-six percent in October;
(v) Seventeen percent in November; and