AN ACT Relating to
school district levies; amending RCW 84.52.0531; and adding a new section to
chapter 28A.320 RCW.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 84.52.0531 and 1994
c 116 s 2 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.
(3) For excess levies
for collection in calendar year 1993 and thereafter, the maximum dollar amount
shall be the 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 (5) of this section;
(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;
(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 1993 and thereafter, a district's levy base
shall be the sum of allocations in (a) through (c) of this subsection received
by the district for the prior school year, including allocations for
compensation increases, 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 excess levies
for collection in calendar year 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 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 (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;
(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;
and
(e) For levies to be
collected in calendar years 1994 ((and 1995)) through 1997, the
maximum levy rate shall be the district's maximum levy percentage for 1993 plus
four percent reduced by any levy reduction funds. For levies collected in ((1996))
1998, the prior year shall mean 1993.
(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.
(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.
(8) For the purposes of
this section, "current school year" shall mean the year immediately
following the prior school year.
(9) Funds collected
from transportation vehicle fund tax levies shall not be subject to the levy
limitations in this section.
(10) 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.
NEW SECTION. Sec.
2. A new section is added
to chapter 28A.320 RCW to read as follows:
In seeking voter
approval for levies that assume any portion of the revenues will be collected
in calendar year 1998 and thereafter, the boards of directors of each school
district shall only request voter approval for an amount consistent with levy
limits in existing law at the time the levy approval is requested from the
voters and reflecting in such calculations the 1993 rate for any amounts
collected in calendar year 1998 and thereafter.
