Local Effort Assistance (LEA) & Transition to Kindergarten (TK) Reduction Maps

Transition to Kindergarten (TK) is a legislatively established and authorized program for children who are at least 4 years old by August 31. During the 2025–26 school year, TK was offered in 157 school districts, serving more than 7,000 students across Washington. For more information about TK, see the OSPI TK webpage. Following a proposal by Governor Ferguson, the 2026 Legislature reduced student access to TK in the 2026–27 school year by cutting state funding by 25%.

Local Effort Assistance (LEA) is direct and flexible state funding provided to eligible districts to match voter-approved enrichment levies. These payments help school districts that have above-average tax rates due to low property valuations and therefore do not typically pass levies at the maximum levy authority. These districts are sometimes referred to as “property poor” communities. Local communities that qualify for LEA must pass a local levy of at least $1.50/$1,000 of assessed valuation to be eligible for the full amount of assistance. Communities that pass less than $1.50/$1,00 receive prorated funding. Also following a proposal by Governor Ferguson, the 2026 Legislature eliminated a portion of their planned increase in LEA, amounting to a 16% reduction in LEA funding from what was originally budgeted for the 2027 calendar year.

The LEA Reductions Map shows each school district's estimated LEA reduction for the 2026–27 school year. The TK Reductions Map shows each school district's estimated TK reduction for the 2026–27 school year. The Total LEA & TK Reductions Map shows each school district's estimated summed LEA and TK reduction for the 2026–27 school year. The map is colored from darker shades to lighter shades, showing a larger reduction to a smaller reduction, respectively. Hovering over a school district will show the exact values of the reduction for that school district.

Please note that the purpose of this map is to inform the public of how recent legislation affects LEA funding and TK programs in school districts around the state. The values used in this map are estimates and are not intended to be used by district staff to determine allocations or budgets.

LEA & TK Reductions - Data Download