Annual local effort assistance funding — Formulas — Not basic education. (Effective until January 1, 2026.)
RCW 28A.500.015
in effect*** CHANGE IN 2026 *** (SEE 6260-S.SL ) ***
(1) Beginning in calendar year 2020 and each calendar year thereafter, the state must provide state local effort assistance funding to supplement school district enrichment levies as provided in this section. (2)(a) For an eligible school district with an actual enrichment levy rate that is less than $1.50 per $1,000 of assessed value in the school district, the annual local effort assistance funding is equal to the school district's maximum local effort assistance multiplied by a fraction equal to the school district's actual enrichment levy rate divided by $1.50 per $1,000 of assessed value in the school district. (b) For an eligible school district with an actual enrichment levy rate that is equal to or greater than $1.50 per $1,000 of assessed value in the school district, the annual local effort assistance funding is equal to the school district's maximum local effort assistance. (c) Beginning in calendar year 2022, for state-tribal education compact schools established under chapter 28A.715 RCW, the annual local effort assistance funding is equal to the actual enrichment levy per student as calculated by the superintendent of public instruction for the previous year for the school district in which the state-tribal education compact school is located, up to a maximum per-student amount of $1,550 as increased by inflation from the 2019 calendar year, multiplied by the student enrollment of the state-tribal education compact school in the prior school year. (3) The state local effort assistance funding provided under this section is not part of the state's program of basic education deemed by the legislature to comply with the requirements of Article IX, section 1 of the state Constitution. (4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Eligible school district" means a school district where the amount generated by a levy of $1.50 per $1,000 of assessed value in the school district, divided by the school district's total student enrollment in the prior school year, is less than the state local effort assistance threshold. (b) "Inflation" means the implicit price deflator for the previous calendar year using the official current base, compiled by the bureau of economic analysis, United States department of commerce. (c) "Maximum local effort assistance" means the difference between the following: (i) The school district's actual prior school year enrollment multiplied by the state local effort assistance threshold; and (ii) The amount generated by a levy of $1.50 per $1,000 of assessed value in the school district. (d) "Prior school year" means the most recent school year completed prior to the year in which the state local effort assistance funding is to be distributed. (e) "State local effort assistance threshold" means $1,550 per student, increased for inflation beginning in calendar year 2020. (f) "Student enrollment" means the average annual full-time equivalent student enrollment. (5) For districts in a high/nonhigh relationship, the enrollments of the nonhigh students attending the high school shall only be counted by the nonhigh school districts for purposes of funding under this section. (6) For school districts participating in an innovation academy cooperative established under RCW 28A.340.080 , enrollments of students attending the academy shall be adjusted so that each participant district receives its proportional share of student enrollments for purposes of funding under this section.
(1) Beginning in calendar year 2020 and each calendar year thereafter, the state must provide state local effort assistance funding to supplement school district enrichment levies as provided in this section.
(2)(a) For an eligible school district with an actual enrichment levy rate that is less than $1.50 per $1,000 of assessed value in the school district, the annual local effort assistance funding is equal to the school district's maximum local effort assistance multiplied by a fraction equal to the school district's actual enrichment levy rate divided by $1.50 per $1,000 of assessed value in the school district.
(b) For an eligible school district with an actual enrichment levy rate that is equal to or greater than $1.50 per $1,000 of assessed value in the school district, the annual local effort assistance funding is equal to the school district's maximum local effort assistance.
(c) Beginning in calendar year 2022, for state-tribal education compact schools established under chapter 28A.715 RCW, the annual local effort assistance funding is equal to the actual enrichment levy per student as calculated by the superintendent of public instruction for the previous year for the school district in which the state-tribal education compact school is located, up to a maximum per-student amount of $1,550 as increased by inflation from the 2019 calendar year, multiplied by the student enrollment of the state-tribal education compact school in the prior school year.
(3) The state local effort assistance funding provided under this section is not part of the state's program of basic education deemed by the legislature to comply with the requirements of Article IX, section 1 of the state Constitution.
(4) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Eligible school district" means a school district where the amount generated by a levy of $1.50 per $1,000 of assessed value in the school district, divided by the school district's total student enrollment in the prior school year, is less than the state local effort assistance threshold.
(b) "Inflation" means the implicit price deflator for the previous calendar year using the official current base, compiled by the bureau of economic analysis, United States department of commerce.
(c) "Maximum local effort assistance" means the difference between the following:
(i) The school district's actual prior school year enrollment multiplied by the state local effort assistance threshold; and
(ii) The amount generated by a levy of $1.50 per $1,000 of assessed value in the school district.
(d) "Prior school year" means the most recent school year completed prior to the year in which the state local effort assistance funding is to be distributed.
(e) "State local effort assistance threshold" means $1,550 per student, increased for inflation beginning in calendar year 2020.
(f) "Student enrollment" means the average annual full-time equivalent student enrollment.
(5) For districts in a high/nonhigh relationship, the enrollments of the nonhigh students attending the high school shall only be counted by the nonhigh school districts for purposes of funding under this section.
(6) For school districts participating in an innovation academy cooperative established under RCW 28A.340.080 , enrollments of students attending the academy shall be adjusted so that each participant district receives its proportional share of student enrollments for purposes of funding under this section.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=28A.500&full=trueFetched: 6/29/2026