BP BHEAD INT S [atlas:bill]

AN ACT Relating to authorizing a local school district regular levy for the purpose of enhancing kindergarten through twelfth grade education by reducing class sizes and improving educational programs, to be allowed as a credit against the state property tax levy; adding a new section to chapter 84.52 RCW; and creating a new section.

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

NEW SECTION. Sec. 1. A new section is added to chapter 84.52 RCW to read as follows:

(1) A school district may impose a regular property tax levy, the amount of which levy is to be taken as a credit against the state property tax levy. Subject to the limitations in this section, this regular levy may be approved by the governing authority of the school district on a permanent basis at the maximum amount allowed. This school district regular levy shall be imposed only for the purposes listed in this section. This regular levy is in addition to any excess levy or levies the school district is authorized to levy.

(2) The maximum amount of the levy shall be based upon the average number of full-time equivalent students in the school district during the school year ending just prior to the setting of the levy, and shall be limited as follows:

(a) For taxes collected in calendar years 2001 through and including 2003, the limit is one hundred forty dollars per full-time equivalent student in the school district, per year.

(b) For taxes collected in calendar year 2004 and thereafter, the limit is four hundred fifty dollars per full-time equivalent student in the school district.

(3) To the extent that any school district is restricted from levying the full amount of the regular levy authorized under this section because the amount of the credit exceeds the state property tax levy amount for the school district, the legislature shall by appropriation fund the difference between the state property tax levy and the available credit.

(4) The school district regular levy shall be imposed for, and the tax revenue used for, the following purposes:

(a) To reduce class sizes in kindergarten through sixth grade by hiring additional certificated teachers;

(b) To improve student academic achievement in grades kindergarten through twelve by providing new and expanded learning opportunities. Extended learning opportunities include, but are not limited to, before-and-after school programs, weekend school programs, summer school programs, full-day kindergarten programs, and intercession opportunities;

(c) To provide new and expanded developmental preschool programs designed to prepare prekindergarten children for successful learning; and

(d) To provide improvements or additions to school building facilities, which improvements or additions are directly related to the new or expanded services stated in (a) through (c) of this subsection. School districts are prohibited from using the revenue from this regular levy for loan repayment or for debt service.

(5) The levy amount shall be certified by the governing authority of the school district to the assessor and to the office of the superintendent of public instruction by the first day of November each year. The office of the superintendent of public instruction shall verify the number of full-time equivalent students in each school district authorizing this regular levy to the assessor by the thirtieth day of November each year.

(6) The assessor shall determine whether the regular levy to be imposed under this section exceeds the state levy amount for the school district. If the school district regular levy exceeds that amount, the assessor shall reduce the school district levy amount so that the levy does not exceed the state levy amount for the school district. The amount of the state levy shall be determined by the assessor using the following calculation: (a) Divide the assessed value of the property of the school district or portion of the school district located within the county by the total assessed value of the property in the county; and (b) multiply the result by the amount of the state levy under RCW 84.52.065 as established for the county under RCW 84.48.080. In the case of school districts located in more than one county, the assessor of the county in which is located the greatest amount of assessed value of the school district shall determine the levy limit for the entire school district. The assessor shall notify the county treasurer or treasurers and the school district of the levy amount finally determined.

(7) The county treasurer shall collect the tax and pay over to the state treasurer in accordance with RCW 84.56.280 the amount collected in relation to the state levy, less the amount of any regular levy by a school district or school districts located in the county. The county treasurer shall distribute the taxes from the regular levy to the appropriate school district or districts in the same manner as the distribution of taxes for other taxing districts.

(8) This school district regular levy is not subject to the limitations in chapter 84.55 RCW and is otherwise subject to the same limitations as the state property tax levy.

NEW SECTION. Sec. 2. This act is effective for taxes levied in 2000 for collection in 2001 and thereafter.