CERTIFICATION OF ENROLLMENT

 

                  SUBSTITUTE SENATE BILL 5298

 

 

                   Chapter 317, Laws of 1999

 

 

                        56th Legislature

                      1999 Regular Session

 

 

LOCAL EFFORT ASSISTANCE

 

 

 

                   EFFECTIVE DATE:  1/1/2000

Passed by the Senate March 10, 1999

  YEAS 47   NAYS 0

 

 

               BRAD OWEN

President of the Senate

 

Passed by the House April 25, 1999

  YEAS 94   NAYS 2

             CERTIFICATE

 

I, Tony M. Cook, Secretary of the Senate of the State of Washington, do hereby certify that the attached is  SUBSTITUTE SENATE BILL 5298 as passed by the Senate and the House of Representatives on the dates hereon set forth.

 

 

             CLYDE BALLARD

Speaker of the

      House of Representatives

            TONY M. COOK

                            Secretary

 

 

 

              FRANK CHOPP

Speaker of the

      House of Representatives

 

 

Approved May 14, 1999 Place Style On Codes above, and Style Off Codes below.  

                                FILED          

 

 

             May 14, 1999 - 6:27 p.m.

 

 

 

              GARY LOCKE

Governor of the State of Washington

                 Secretary of State

                 State of Washington


          _______________________________________________

 

                    SUBSTITUTE SENATE BILL 5298

          _______________________________________________

 

             Passed Legislature - 1999 Regular Session

 

State of Washington      56th Legislature     1999 Regular Session

 

By Senate Committee on Education (originally sponsored by Senators McAuliffe, Winsley, Goings, Honeyford, Eide, Brown, Kohl‑Welles and Patterson; by request of Superintendent of Public Instruction)

 

Read first time 02/12/1999.

Changing local assistance funds provisions.  


    AN ACT Relating to local effort assistance; amending RCW 28A.500.010; adding new sections to chapter 28A.500 RCW; and providing an effective date.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

    Sec. 1.  RCW 28A.500.010 and 1997 c 259 s 4 are each amended to read as follows:

    (((1))) Commencing with ((taxes assessed in 1988 to be collected in)) calendar year ((1989 and thereafter)) 2000, 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)).  The purpose of these funds is to mitigate the effect that above average property tax rates might have on the ability of a school district to raise local revenues to supplement the state's basic program of education.  These funds serve to equalize the property tax rates that individual taxpayers would pay for such levies and to provide tax relief to taxpayers in high tax rate school districts.  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 percent levy rate" means ten 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 percent levy rate" means the district's ten 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 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 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" means:

    (i) Before the 1999 calendar year, those districts with a ten percent levy rate which exceeds the state-wide average ten 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) 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 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 districts eligible for ten percent equalization shall be the district's ten 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.

    (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. 2.  A new section is added to chapter 28A.500 RCW to read as follows:

    (1) Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

    (a) "Prior tax collection year" means the year immediately preceding the year in which the local effort assistance shall be allocated.

    (b) "State-wide average twelve percent levy rate" means 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 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.

    (d) The "district's twelve percent levy rate" means the district's 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.

    (e) "Districts eligible for local effort assistance" means those districts with a twelve percent levy rate that exceeds the state-wide average twelve percent levy rate.

    (2) Unless otherwise stated all rates, percents, and amounts are for the calendar year for which local effort assistance is being calculated under this chapter.

 

    NEW SECTION.  Sec. 3.  A new section is added to chapter 28A.500 RCW to read as follows:

    Allocation of state matching funds to eligible districts for local effort assistance shall be determined as follows:

    (1) 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:

    (a) The difference between the district's twelve percent levy rate and the state-wide average twelve percent levy rate; to

    (b) The state-wide average twelve percent levy rate.

    (2) The maximum amount of state matching funds for districts eligible for local effort assistance shall be the district's twelve percent levy amount, multiplied by the following percentage:

    (a) The difference between the district's twelve percent levy rate and the state-wide average twelve percent levy rate; divided by

    (b) The district's twelve percent levy rate.

 

    NEW SECTION.  Sec. 4.  A new section is added to chapter 28A.500 RCW to read as follows:

    Local effort assistance funds shall be distributed to qualifying districts as follows:

    (1) Thirty percent in April;

    (2) Twenty-three percent in May;

    (3) Two percent in June;

    (4) Seventeen percent in August;

    (5) Nine percent in October;

    (6) Seventeen percent in November; and

    (7) Two percent in December.

 

    NEW SECTION.  Sec. 5.  This act takes effect January 1, 2000.


    Passed the Senate March 10, 1999.

    Passed the House April 25, 1999.

Approved by the Governor May 14, 1999.

    Filed in Office of Secretary of State May 14, 1999.