Local Levy Collections Over Time Data Display
Enrichment levies, also known as excess general fund levies [or formerly Maintenance and Operation (M&O) levies], are one- to four-year levies used for enrichment funding of school operations. Each community has unique needs and ambitions for its public schools, and local levies are a valuable way for voters to support their local schools beyond the basics that the state Legislature funds.
Local Effort Assistance (LEA) is direct and flexible state funding provided to eligible school districts to match voter-approved enrichment levies. These payments help 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. A district is eligible for LEA funding when the amount generated per pupil by a levy of $1.50 per $1,000 of assessed property valuation (AV) in the district is less than the state LEA threshold of $2,221.78 per pupil in the 2026 calendar year. The district must have a minimum voter-approved levy of $1.50 per $1,000 AV to qualify for their maximum eligible LEA.
Prior to legislation passed in 2017, school districts’ M&O levies were limited by a levy lid law (RCW 84.52.0531) that set 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 in the 2017 Legislative Session, beginning with calendar year 2019, school districts were subject to new levy limitations. The M&O levy was also redefined as an “enrichment levy” at this time. For levies collected in the 2026 calendar year, a district’s maximum enrichment levy is the lesser of $3,851.24 per pupil if full-time equivalent (FTE) enrollment is less than 40,000 ($4,521.50 per pupil if enrollment exceeds 40,000 FTE enrollment) or a rate of $2.50 per $1,000 AV, whichever is less. Per pupil amounts are adjusted annually by inflation.
The chart below shows the estimated local levy revenue and state-funded LEA funding for each school district per calendar year over time, and the table below the chart includes the relevant data used to calculate the figures in the chart. Click the button on the top right to toggle between data from 2014–2018 and 2019–2024. Use the drop-down filter to see data for a specific school district.