Levy Data Display

School Apportionment Estimated Calendar Year Enrichment Levy Revenue

This chart shows the estimated Calendar Year Tax Revenue along with the state supplemental Local Effort Assistance (LEA) for each district.

Prior to House Bill 2242, passed in the 2017 legislature, school districts had a maintenance and operations (M&O) levy that was limited by a levy lid law ( RCW 84.52.0531). This law sets the maximum amount of a school district’s levy for a calendar year (also known as the district’s levy authority). With the passing of House Bill 2242, beginning with calendar year 2019, school districts were subject to new levy limitations. The M&O levy was redefined as an “enrichment levy.” A district’s maximum enrichment levy is the lesser of $2,500 per pupil or a rate of $1.50 per $1,000 of assessed valuation, whichever is less. Per pupil amounts are adjusted annually by inflation.

The table below includes the relevant figures and calculations related to the tax levy amount. Click the button on the top right to see data from 2014-2018. Use the drop-down filter to select a district.

Enrichment levies, also known as Excess General Fund levies (or formerly Maintenance and Operation levies), are one- to four-year levies used for enrichment funding of school operations. 

Local Effort Assistance (LEA) is state money paid to eligible districts to match voter-approved excess General Fund levies. These payments help school districts that have above-average tax rates due to low property valuations. A district is eligible for LEA funding when the amount generated per pupil by a levy of $1.50 per $1,000 assessed property valuation (AV) in the school districts is less than the state local effort assistance threshold of $1,500 per pupil in calendar year 2019, and adjusted annually by inflation. The district must have a minimum voter-approved levy of $1.50/$1,000 AV to qualify for their maximum eligible LEA.