HB 2049 aims to enhance funding for K-12 education and communities by modifying state and local property tax authority and adjusting the school funding formula. The bill revises the maximum dollar amount school districts can levy for enrichment, setting it as the lesser of $2.50 per $1,000 of assessed value or a per-pupil limit. This per-pupil limit is updated with specific "inflation enhancements" through 2030 and establishes a new base amount starting in 2031, impacting funding based on student enrollment. Additionally, it adjusts how the state provides local effort assistance funding to supplement these school district enrichment levies.
HB 2047 phases out the Washington employee ownership program. It shortens the period during which businesses can earn tax credits for converting to worker-owned cooperatives, employee ownership trusts, or employee stock ownership plans, moving the deadline for earning credits from June 30, 2029, to June 30, 2025. The bill also makes the program's activities, such as providing technical support and referrals, contingent upon specific funding appropriations. The tax credit provisions are set to expire earlier, effectively eliminating these incentives for businesses.
House Bill 1109 modifies the regulations for public facilities districts concerning their authority to impose sales and use taxes. It extends the maximum period for collecting these taxes from 40 years to 55 years when used to finance or refinance regional centers and related parking facilities. The bill also specifies the conditions under which certain public facilities districts are eligible to impose these taxes and allows them to increase their tax rates to mitigate documented revenue losses from past legislative changes.
House Bill 1733 increases the maximum reimbursement amounts for moving and relocation expenses for individuals, businesses, farms, and nonprofit organizations displaced by government agency projects. The bill raises the general cap for reestablishing a displaced business, farm, or nonprofit to $200,000. Additionally, it sets a temporary cap of $100,000 for state agency displacements until August 1, 2030, and mandates an annual 2% inflation adjustment to these caps starting in August 2025.
Senate Bill 5516 modifies the property tax exemption for community centers. It expands the definition of "community center" to include properties deemed surplus by a university, not just local school boards. If a nonprofit organization acquires such university surplus property and converts it into community facilities for nonresidential services, it becomes eligible for a property tax exemption. This specific exemption applies to property taxes levied for collection between 2026 and 2035. The bill also clarifies that these community centers may rent or loan out space within their facilities.
SB 5790 changes how annual cost-of-living adjustments (COLAs) are calculated for academic and classified employees at Washington's community and technical colleges. Previously, these salary increases were based on the consumer price index. Starting with the 2025-2027 budget cycle, the bill switches to using the implicit price deflator, a different economic measure, to determine the COLA rate. This ensures that the state continues to fully fund these adjustments for eligible college staff.
This bill updates the formula for allocating state funding to support basic education in Washington state school districts. It outlines how funds are distributed based on the resources needed for "prototypical" elementary, middle, and high schools. The formula specifies minimum staffing levels for classroom teachers, including average class sizes for various grades and subjects, and allocations for other essential school staff like principals and support personnel. Additionally, it mandates the Superintendent of Public Instruction to report per-pupil allocations for different programs to enhance transparency, while generally allowing districts flexibility in how they use these funds.
HB 1912 establishes a system for tracking and reporting sales of fuel used for agricultural purposes, which are exempt from the state's Climate Commitment Act. Fuel sellers, including retail stations and suppliers, can register with the Department of Ecology to track and report these exempt sales. Registered sellers must make exempt fuel available at a differential rate or credit purchasers to reflect the absence of associated compliance costs under the climate act. This ensures the agricultural exemption is properly applied and monitored, affecting fuel sellers, suppliers, and agricultural users starting January 1, 2026.
Senate Bill 5682 extends a tax credit for businesses participating in the Washington customized employment training program. This credit allows businesses to claim 50% of their payments made to the employment training finance account. The bill moves the tax credit's expiration date from July 1, 2026, to July 1, 2031, with the goal of aiding in attracting and retaining jobs in Washington. It also updates the reporting requirements for the college board regarding the program's use and distribution.
Senate Bill 5189 supports the implementation of competency-based education in Washington state public schools, affecting students, school districts, and state education agencies. It requires the Office of the Superintendent of Public Instruction to adopt rules by September 1, 2025, to authorize full-time enrollment funding for approved competency-based programs. The bill directs the State Board of Education to develop a process for identifying schools implementing competency-based education and for creating competencies aligned with state learning standards. Additionally, it mandates the development of a competency-based high school transcript format and ensures equitable access to interscholastic activities for students in these programs.
