SENATE BILL REPORT

SB 6533

This analysis was prepared by non-partisan legislative staff for the use of legislative members in their deliberations. This analysis is not a part of the legislation nor does it constitute a statement of legislative intent.

As of January 24, 2020

Title: An act relating to school district levies.

Brief Description: Concerning school district levies.

Sponsors: Senators Lovelett, Nguyen and Van De Wege.

Brief History:

Committee Activity: Early Learning & K-12 Education: 1/27/20.

Brief Summary of Bill

  • Expands the maximum per pupil enrichment levy limit of $3,000 to all school districts, rather than only those districts with 40,000 or more students.

SENATE COMMITTEE ON EARLY LEARNING & K-12 EDUCATION

Staff: Alex Fairfortune (786-7416)

Background: The state Constitution limits regular property tax levies to a maximum of 1 percent of the property's value. Upon voter approval, school districts are authorized to collect excess levies above the 1 percent constitutional property tax limit. School district voters may approve enrichment levies for up to four years, capital levies for up to six years, and bond levies for the life of the bonds. Since 1977, the Legislature has limited the amount school districts may collect through their enrichment levies.

A district's maximum enrichment levy is the lesser of $2.50 per $1,000 of assessed value or the maximum per pupil limit, which is $2,500 per pupil for districts with fewer than 40,000 students and $3,000 per pupil for districts with 40,000 or more students. Before a school district may submit an enrichment levy to the voters, it must receive approval of its expenditure plan from the Office of the Superintendent of Public Instruction (OSPI). OSPI may approve the plan if it determines the district will spend enrichment levy revenues only for permitted enrichment activities.

Summary of Bill: The maximum per pupil limit is increased to $3,000 per pupil for all districts, rather than only those districts with 40,000 or more students. As a result, the maximum enrichment levy for all districts is the lesser of $2.50 per $1,000 of assessed value or $3,000 per pupil.

Appropriation: None.

Fiscal Note: Requested on January 21, 2020.

Creates Committee/Commission/Task Force that includes Legislative members: No.

Effective Date: Ninety days after adjournment of session in which bill is passed.