Z-1187.1 _______________________________________________
HOUSE BILL 2625
_______________________________________________
State of Washington 55th Legislature 1998 Regular Session
By Representatives Cole, Keiser and Murray; by request of Governor Locke
Read first time 01/16/98. Referred to Committee on Appropriations.
AN ACT Relating to local levy equalization; amending RCW 28A.500.010; creating a new section; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislature finds that the increased levy authorization enacted in 1997 enabled school districts to enhance basic education programs provided by the state with local options, but that districts with higher-than-average property tax rates are challenged to secure voter approval of levies to take advantage of the increased authorization. Therefore, it is the intent of the legislature to increase state assistance for school districts' local efforts.
Sec. 2. RCW 28A.500.010 and 1997 c 259 s 4 are each amended to read as follows:
(1)
Commencing with taxes assessed in ((1988)) 1998 to be collected
in calendar year ((1989)) 1999 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.
(2)(a) "Prior tax collection year" means the year immediately preceding the year in which the local effort assistance shall be allocated.
(b)
The "state-wide average ((ten)) twelve percent levy
rate" means ((ten)) twelve percent of the total levy bases
as defined in RCW 84.52.0531(3) 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 "district's ((ten)) twelve percent levy rate" means
the district's ((ten)) twelve percent levy amount divided by 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)
The "district's ((ten)) twelve percent levy amount"
means the school district's maximum levy authority after transfers determined
under RCW 84.52.0531(2) (a) through (c) divided by the district's maximum levy
percentage determined under RCW 84.52.0531(4) multiplied by ((ten)) twelve
percent.
(e)
((The "district's twelve percent levy amount" means the school
district's maximum levy authority after transfers determined under RCW
84.52.0531(2) (a) through (c) divided by the district's maximum levy percentage
determined under RCW 84.52.0531(4) multiplied by twelve percent.
(f)
"Districts eligible for ten percent equalization)) "Eligible
districts" means((:
(i)
Before the 1999 calendar year,)) those districts with a ((ten))
twelve percent levy rate which exceeds the state-wide average ((ten))
twelve percent levy rate((; and
(ii)
In the 1999 calendar year and thereafter, those districts with a ten percent
levy rate that exceeds the state-wide average ten percent levy rate but that is
not in the top quartile of all district rates ranked from highest to lowest.
(g)
"Districts eligible for twelve percent equalization" means in the
1999 calendar year and thereafter, those districts with a ten percent levy rate
in the top quartile of all district rates ranked from highest to lowest)).
(((h)))
(f) Unless otherwise stated all rates, percents, and amounts are for the
calendar year for which local effort assistance is being calculated under this
section.
(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 shall be
matched with state funds using the following ratio of state funds to levy
funds: (i) The difference between the district's ((ten)) twelve
percent levy rate and the state-wide average ((ten)) twelve
percent levy rate; to (ii) the state-wide average ((ten)) twelve
percent levy rate.
(b)
The maximum amount of state matching funds for eligible districts ((eligible
for ten percent equalization)) shall be the district's ((ten)) twelve
percent levy amount, multiplied by the following percentage: (i) The
difference between the district's ((ten)) twelve percent levy
rate and the state-wide average ((ten)) twelve percent levy rate;
divided by (ii) the district's ((ten)) twelve percent levy rate.
(((c)
In the 1999 calendar year and thereafter, the maximum amount of state matching
funds for districts eligible for twelve percent equalization shall be the
district's twelve percent levy amount 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) Local effort assistance funds shall be distributed to qualifying districts as follows:
(a) Thirty percent in April;
(b) Twenty-three percent in May;
(c) Two percent in June;
(d) Seventeen percent in August;
(e) Nine percent in October;
(f) Seventeen percent in November; and
(g) Two percent in December.
NEW SECTION. Sec. 3. This act takes effect January 1, 1999.
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