Beginning in calendar year 2018, a school district's actual levy collections will be reduced by the same amount of any new K–12 salary enhancements received after August 31, 2016. However, the school district’s levy rate per $1,000 of assessed value will not be reduced below $1. Beginning in calendar year 2023, the local maximum levy authority for all districts is set at $1 per $1,000 of assessed value.
For calendar years 2018 through 2022, the Local Effort Assistance program payments will remain at calendar year 2017 levels and will not be reduced as a result of decreases in levy collections related to K–12 salary enhancements. Beginning in calendar year 2023, the Local Effort Assistance program will be based on equalizing Senate Bill Report SB 6103 school districts that levy $1 per $1,000 of assessed value to a statewide median per pupil value.
For calendar years 2018 through 2022, basic education allocations for Substitute HB 2776 (Relating to renaming the Washington civil liberties public education program, passed during the 2014 session) provided after August 30, 2015, are excluded from school district levy bases. The bill further clarifies that levy funds may only be used for enhancements outside of the program of basic education. The State Auditor must report to the Office of Superintendent of Public Instruction and the Legislature regarding any school district non-compliance issues with this provision.