OK
Oklahoma Senate Bill SB192

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB192 Compare Versions

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5353 STATE OF OKLAHOMA
5454
5555 1st Session of the 60th Legislature (2025)
5656
5757 SENATE BILL 192 By: Deevers
5858
5959
6060
6161
6262
6363 AS INTRODUCED
6464
6565 An Act relating to State Aid; amending 70 O.S. 2021,
6666 Sections 18-200.1 and 18-201.1, as amended by
6767 Sections 1 and 2, Chapter 280, O.S.L. 2023 (70 O.S.
6868 Supp. 2024, Sections 18-200.1 and 18-201.1), which
6969 relate to calculation of the State Aid funding
7070 formula; directing State Aid to be calculated based
7171 on the average daily membership of a school
7272 district’s first nine weeks of the current scho ol
7373 year beginning in certain school year; removing
7474 language allowing certain c alculation based on the
7575 higher of certain weighted average daily memberships;
7676 removing language regarding calculation of weighted
7777 membership of certain students; removing definit ion
7878 related to the weighted calculation for a statewide
7979 virtual charter school; updating statutory language
8080 and references; directing the State Department of
8181 Education to administer certain transitional grant
8282 program; establishing criteria for transitional
8383 grants, subject to availability of funding; directing
8484 the Department to elect ronically submit certain
8585 report by certain date; providing for contents of
8686 report; providing for codification; providing an
8787 effective date; and declaring an emergency .
8888
8989
9090
9191 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
9292 SECTION 1. AMENDATORY 70 O.S. 2021, Section 18 -200.1, as
9393 amended by Section 1, Chapter 280, O.S.L. 2023 (70 O.S. Supp. 2024,
9494 Section 18-200.1), is amended to read as follows:
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146146 Section 18-200.1. A. Beginning with the 2022-2023 2026-2027
147147 school year, and each school year thereafter, each school district
148148 shall have its initial allocation of State Aid calculated based on
149149 the state dedicated revenues actually collected during the p receding
150150 fiscal year, the adjusted assessed valuation of the preceding year,
151151 and the weighted average daily membership (ADM) for the school
152152 district based on the first nine (9) weeks of the preceding current
153153 school year. Each school district shall submit the following data
154154 based on the first nine (9) weeks, to be used in the calcul ation of
155155 the average daily membership of the school district:
156156 1. Student enrollment by grade level;
157157 2. Pupil category counts; and
158158 3. Transportation supplement data.
159159 On or before December 30, the State Department of Education
160160 shall determine each school district ’s current year allocation
161161 pursuant to subsection D of this section. The State Department of
162162 Education shall complete an audit, using procedures established by
163163 the Department, of the student enrollment by grade level data, pupil
164164 category counts, and transportation supplement data to be used in
165165 the State Aid Formula pursuant to subsection D of this section by
166166 December 1 and by January 15 shall notify each school district o f
167167 the district’s final State Aid allocation for the current school
168168 year. The January payment of State Aid and each subsequent payment
169169 for the remainder of the school year shall be based on the final
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221221 State Aid allocation as calculated in subsection D of th is section.
222222 Except for reductions made due to the assessment of penalties by the
223223 State Department of Education according to law, the January payment
224224 of State Aid and each subsequent payment for the remainder of the
225225 school year shall not decrease by an amo unt more than the amount
226226 that the current chargeable revenue increases for that district.
227227 B. The State Department of Education shall retain not less than
228228 one and one-half percent (1 1/2%) of the total funds appropriated
229229 for financial support of schools, t o be used to make midyear
230230 adjustments in State Aid and which shall be reflecte d in the final
231231 allocations. If the amount of appropriated funds, including the one
232232 and one-half percent (1 1/2%) retained, remaining after January 1 of
233233 each year is not sufficie nt to fully fund the final allocations, the
234234 Department shall recalculate each school district ’s remaining
235235 allocation pursuant to subsection D of this section using the
236236 reduced amount of appropriated funds.
237237 C. On and after July 1, 1997, the amount of State Aid each
238238 district shall receive shall be the sum of the Foundation Aid, the
239239 Salary Incentive Aid, and the Transportation Supplement, as adjusted
240240 pursuant to the provisions of subsection G of this section and
241241 Section 18-112.2 of this title; provided, no di strict having per
242242 pupil revenue in excess of three hundred percent (300%) of the
243243 average per pupil revenue of all districts shall receive any State
244244 Aid or Supplement in State Aid.
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296296 The July calculation of per pupil revenue shall be determined by
297297 dividing the district’s second preceding year ’s total weighted
298298 average daily membership ( ADM) for the first nine (9) weeks of the
299299 current school year into the district’s preceding year’s total
300300 revenues excluding federal revenue, insurance loss payments,
301301 reimbursements, recovery of overpayments and refunds, unused
302302 reserves, prior expenditures recovered, prior year surpluses, and
303303 less the amount of any transfer fees paid in that year.
304304 The December calculation of per pupil revenue shall be
305305 determined by dividing the dist rict’s preceding year’s total
306306 weighted average daily membership (ADM) for the first nine (9) weeks
307307 of the current school year into the district’s preceding year’s
308308 total revenues excluding federal revenue, insurance loss payments,
309309 reimbursements, recovery o f overpayments and refunds, unused
310310 reserves, prior expenditures recovered, prior year surpluses, and
311311 less the amount of any transfer fees paid in that year.
312312 D. For the 1997-98 school year, and each school year
313313 thereafter, Foundation Aid, the Transportatio n Supplement, and
314314 Salary Incentive Aid shall be calculated as follows:
315315 1. Foundation Aid shall be determined by subtracting the amount
316316 of the Foundation Program Income from the cost of the Foundation
317317 Program and adding to this difference the Transportatio n Supplement.
318318 a. The Foundation Program shall be a district ’s higher
319319 weighted average daily membership based on the first
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371371 nine (9) weeks of the current school year or the
372372 preceding school year of a school district , as
373373 determined by the provisions of subsec tion A of
374374 Section 18-201.1 of this title and paragraphs 1, 2, 3,
375375 and 4 of subsection B of Section 18 -201.1 of this
376376 title, multiplied by the Base Foundation Support
377377 Level. However, for the portion of weighted
378378 membership derived from nonresident, transferre d
379379 pupils enrolled in online courses, the Foundation
380380 Program shall be a district ’s weighted average daily
381381 membership of the preceding school year or the first
382382 nine (9) weeks of the current school year, whichever
383383 is greater, as determined by the provisions o f
384384 subsection A of Section 18 -201.1 of this title and
385385 paragraphs 1, 2, 3, and 4 of subsection B of Section
386386 18-201.1 of this title, multiplied by the Base
387387 Foundation Support Level .
388388 b. The Foundation Program Income shall be the sum of the
389389 following:
390390 (1) The the adjusted assessed valuation of the
391391 current school year of the school district, minus
392392 the previous year protested ad valorem tax
393393 revenues held as prescribed in Section 2884 of
394394 Title 68 of the Oklahoma Statutes, multiplied by
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446446 the mills levied pursuant to subsection (c) of
447447 Section 9 of Article X of the Oklahoma
448448 Constitution, if appl icable, as adjusted in
449449 subsection (c) of Section 8A of Article X of the
450450 Oklahoma Constitution. For purposes of this
451451 subsection, the “adjusted assessed valuation of
452452 the current school year” shall be the adjusted
453453 assessed valuation on which tax revenues are
454454 collected during the current school year, and
455455 (2) Seventy-five seventy-five percent (75%) of the
456456 amount received by the school district from the
457457 proceeds of the county levy duri ng the preceding
458458 fiscal year, as levied pursuant to subsection (b)
459459 of Section 9 of Article X of the Oklahoma
460460 Constitution, and
461461 (3) motor vehicle collections, and
462462 (4) gross production tax, and
463463 (5) state apportionment, and
464464 (6) R.E.A. tax.
465465 The items listed in divisions (3), (4), (5), and (6)
466466 of this subparagraph shall consist of the amounts
467467 actually collected from such sources during the
468468 preceding fiscal year calculated on a per capita basis
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520520 on the unit provided for by law for the distribution
521521 of each such revenue.
522522 2. The Transportation Supplement shall be equal to the average
523523 daily haul times the per capita allowance times the appropriate
524524 transportation factor.
525525 a. The average daily haul shall be the number of children
526526 in a district who are legally transported and who live
527527 one and one-half (1 1/2) miles or more from school.
528528 b. The per capita allowance shall be determined using the
529529 following chart:
530530 PER CAPITA PER CAPITA
531531 DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE
532532 .3000 - .3083 $167.00 .9334 - .9599 $99.00
533533 .3084 - .3249 $165.00 .9600 - .9866 $97.00
534534 .3250 - .3416 $163.00 .9867 - 1.1071 $95.00
535535 .3417 - .3583 $161.00 1.1072 - 1.3214 $92.00
536536 .3584 - .3749 $158.00 1.3215 - 1.5357 $90.00
537537 .3750 - .3916 $156.00 1.5358 - 1.7499 $88.00
538538 .3917 - .4083 $154.00 1.7500 - 1.9642 $86.00
539539 .4084 - .4249 $152.00 1.9643 - 2.1785 $84.00
540540 .4250 - .4416 $150.00 2.1786 - 2.3928 $81.00
541541 .4417 - .4583 $147.00 2.3929 - 2.6249 $79.00
542542 .4584 - .4749 $145.00 2.6250 - 2.8749 $77.00
543543 .4750 - .4916 $143.00 2.8750 - 3.1249 $75.00
544544
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595595 .4917 - .5083 $141.00 3.1250 - 3.3749 $73.00
596596 .5084 - .5249 $139.00 3.3750 - 3.6666 $70.00
597597 .5250 - .5416 $136.00 3.6667 - 3.9999 $68.00
598598 .5417 - .5583 $134.00 4.0000 - 4.3333 $66.00
599599 .5584 - .5749 $132.00 4.3334 - 4.6666 $64.00
600600 .5750 - .5916 $130.00 4.6667 - 4.9999 $62.00
601601 .5917 - .6133 $128.00 5.0000 - 5.5000 $59.00
602602 .6134 - .6399 $125.00 5.5001 - 6.0000 $57.00
603603 .6400 - .6666 $123.00 6.0001 - 6.5000 $55.00
604604 .6667 - .6933 $121.00 6.5001 - 7.0000 $53.00
605605 .6934 - .7199 $119.00 7.0001 - 7.3333 $51.00
606606 .7200 - .7466 $117.00 7.3334 - 7.6667 $48.00
607607 .7467 - .7733 $114.00 7.6668 - 8.0000 $46.00
608608 .7734 - .7999 $112.00 8.0001 - 8.3333 $44.00
609609 .8000 - .8266 $110.00 8.3334 - 8.6667 $42.00
610610 .8267 - .8533 $108.00 8.6668 - 9.0000 $40.00
611611 .8534 - .8799 $106.00 9.0001 - 9.3333 $37.00
612612 .8800 - .9066 $103.00 9.3334 - 9.6667 $35.00
613613 .9067 - .9333 $101.00 9.6668 or more $33.00
614614 c. The formula transportation factor shall be 2.0.
615615 3. Salary Incentive Aid shall be determined as follows:
616616 a. Multiply the Incentive Aid guarantee by the district ’s
617617 higher weighted average daily membership based on the
618618 first nine (9) weeks of the current school year or the
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670670 preceding school year of a school district , as
671671 determined by the provisions of subsection A of
672672 Section 18-201.1 of this title and paragraphs 1, 2, 3,
673673 and 4 of subsection B of Section 18-201.1 of this
674674 title.
675675 b. Divide the district’s adjusted assessed valuation of
676676 the current school year minus the previous year ’s
677677 protested ad valorem tax revenues held as prescribed
678678 in Section 2884 of Title 68 of the Oklahoma Statutes,
679679 by one thousand (1,000) and subtract the quotient from
680680 the product of subparagra ph a of this paragraph. The
681681 remainder shall not be less than zero (0).
682682 c. Multiply the number of mills levied for general fund
683683 purposes above the fifteen (15) mills required to
684684 support Foundation Aid pursuant to division (1) of
685685 subparagraph b of paragraph 1 of this subsection, not
686686 including the county four -mill levy, by the remainder
687687 of subparagraph b of this paragraph. The product
688688 shall be the Salary Incentive Aid of the distri ct.
689689 E. By June 30, 1998, the State Department of Education shall
690690 develop and the Department and all school districts shall have
691691 implemented a student identification system which is consistent with
692692 the provisions of subsections C D and D E of Section 3111 of Title
693693 74 of the Oklahoma Statutes. The student identification system
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745745 shall be used specifically for the purpose of reporting enrollment
746746 data by school sites and by school districts, the administration of
747747 the Oklahoma School Testing Program Act, the col lection of
748748 appropriate and necessary data pursuant to the Oklahoma Educational
749749 Indicators Program, determining student enrollment, establishing a
750750 student mobility rate, allocation of the State Aid Formula, and
751751 midyear adjustments in funding for student gro wth. This enrollment
752752 data shall be submitted to the State Department of Education in
753753 accordance with rules promulgated by the State Board of Education.
754754 Funding for the development, implementation, personnel training, and
755755 maintenance of the student identi fication system shall be set out in
756756 a separate line item in the allocation sec tion of the appropriation
757757 bill for the State Board of Education for each year.
758758 F. 1. In the event that ad valorem taxes of a school district
759759 are determined to be uncollectible because of bankruptcy, clerical
760760 error, or a successful tax protest, and the amount of such taxes
761761 deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or
762762 an amount greater than twenty -five percent (25%) of ad valorem taxes
763763 per tax year, or the v aluation of a district is lowered by order of
764764 the State Board of Equalization, the school district’s State Aid,
765765 for the school year that such ad valorem taxes are calculated in the
766766 State Aid Formula, shall be determined by subtracting the net
767767 assessed valuation of the property upon which taxes were deemed
768768 uncollectible from the assessed valuation of the school district and
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820820 the state. Upon request of the local board of education, it shall
821821 be the duty of the county assessor to certify to the Director of
822822 Finance of the State Department of Education the net assessed
823823 valuation of the pro perty upon which taxes were determined
824824 uncollectible.
825825 2. In the event that the amount of funds a school district
826826 receives for reimbursement from the Ad Valorem Reimbursement Fun d is
827827 less than the amount of funds claimed for reimbursement by the
828828 school district due to insufficiency of funds as provided in Section
829829 193 of Title 62 of the Oklahoma Statutes, then the school district ’s
830830 assessed valuation for the school year that such a d valorem
831831 reimbursement is calculated in the State Aid Formula shall be
832832 adjusted accordingly.
833833 G. 1. Notwithstanding the provisions of Section 18 -112.2 of
834834 this title, a school district shall have its State Aid reduced by an
835835 amount equal to the amount of c arryover in the general fund of the
836836 district as of June 30 of the preceding fiscal year, that is in
837837 excess of the following standards for two (2) consecutive years:
838838 Total Amount of Amount of
839839 General Fund Collections, General Fund
840840 Excluding Previous Year Balance
841841 Cash Surplus as of June 30 Allowable
842842 Less than $1,000,000 48%
843843 $1,000,000 - $2,999,999 42%
844844
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895895 $3,000,000 - $3,999,999 36%
896896 $4,000,000 - $4,999,999 30%
897897 $5,000,000 - $5,999,999 24%
898898 $6,000,000 - $7,999,999 22%
899899 $8,000,000 - $9,999,999 19%
900900 $10,000,000 or more 17%
901901 2. By February 1 the State Department of Education shall send
902902 by certified mail, with return receipt requested, to each school
903903 district superintendent, auditor, and regional accreditation officer
904904 a notice of and calculation sheet refl ecting the general fund
905905 balance penalty to be assessed against that school dis trict.
906906 Calculation of the general fund balance penalty shall not include
907907 federal revenue. Within thirty (30) days of receipt of this written
908908 notice the school district shall su bmit to the Department a written
909909 reply either accepting or protesting the penalty to be assessed
910910 against the district. If protesting, the school district shall
911911 submit with its reply the reasons for rejecting the calculations and
912912 documentation supporting t hose reasons. The Department shall review
913913 all school district penalty protest documentation and notify each
914914 district by March 15 of its finding and the final penalty to be
915915 assessed to each district. General fund balance penalties shall be
916916 assessed to all school districts by April 1.
917917 3. Any school district which receives proceeds from a tax
918918 settlement or a Federal Emergency Management Agency settlement
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970970 during the last two (2) months of the preceding fiscal year shall be
971971 exempt from the penalties assessed in this subsection, if the
972972 penalty would occur solely as a result of receiving funds from the
973973 tax settlement.
974974 4. Any school district which receives an increase in State Aid
975975 because of a change in Foundation Aid and/or Salary Incentive Aid
976976 factors during the last two (2) months of the preceding fiscal year
977977 shall be exempt from the penalties assessed in this subsection, if
978978 the penalty would occur solely as a result of receiving funds from
979979 the increase in State Aid.
980980 5. If a school district does not receive F oundation Aid and/or
981981 Salary Incentive Aid during the preceding fiscal year, th e State
982982 Board of Education may waive the penalty assessed in this subsection
983983 if the penalty would result in a loss of more than forty percent
984984 (40%) of the remaining State Aid to be allocated to the school
985985 district between April 1 and the remainder of the school year and if
986986 the Board determines the penalty will cause the school district not
987987 to meet remaining financial obligations.
988988 6. Any school district which receives gross produc tion revenue
989989 apportionment during the 2002 -2003 school year or in any subseque nt
990990 school year that is greater than the gross production revenue
991991 apportionment of the preceding school year shall be exempt from the
992992 penalty assessed in this subsection, if the p enalty would occur
993993
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10441044 solely as a result of the gross production revenue apportionment, as
10451045 determined by the State Board of Education.
10461046 7. Beginning July 1, 2003, school districts that participate in
10471047 consolidation or annexation pursuant to the provisions of t he
10481048 Oklahoma School Consolidation and Annexation Act shall be exempt
10491049 from the penalty assessed in this subsection for the school year in
10501050 which the consolidation or annexation occurs and for the next three
10511051 (3) fiscal years.
10521052 8. Any school district which rece ives proceeds from a sales tax
10531053 levied by a municipality pursuant to Section 22 -159 of Title 11 of
10541054 the Oklahoma Statutes or proceeds from a sales tax levied by a
10551055 county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes
10561056 during the 2003-2004 school year or the 2004-2005 school year shall
10571057 be exempt from the penalties assesse d in this subsection, if the
10581058 penalty would occur solely as a result of receiving funds from the
10591059 sales tax levy.
10601060 9. Any school district which has an amount of carryover in the
10611061 general fund of the district in excess of the limits established in
10621062 paragraph 1 of this subsection during the fiscal years beginning
10631063 July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall
10641064 not be assessed a general fund balance penalty as provided for in
10651065 this subsection.
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11171117 10. For purposes of calculating the general fund bala nce
11181118 penalty, the terms “carryover” and “general fund balance ” shall not
11191119 include federal revenue.
11201120 H. In order to provide startup funds for the implementation of
11211121 early childhood programs, State Aid may be advanced to school
11221122 districts that initially start early childhood instruction at a
11231123 school site. School districts that desire such advanced funding
11241124 shall make application to the State Department of Education no later
11251125 than September 15 of each year and advanced funding shall be awarded
11261126 to the approved distri cts no later than October 30. The advanced
11271127 funding shall not exceed the per pupil amount of State Aid as
11281128 calculated in subsection D of this section per anticipated Head
11291129 Start eligible student. The total amount of advanced funding shall
11301130 be proportionately reduced from the monthly payments of the
11311131 district’s State Aid payments during the last six (6) months of the
11321132 same fiscal year.
11331133 I. 1. Beginning July 1, 1996, the Oklahoma Tax C ommission,
11341134 notwithstanding any provision of law to the contrary, shall report
11351135 monthly to the State Department of Education the monthly
11361136 apportionment of the following information:
11371137 a. the assessed valuation of property,
11381138 b. motor vehicle collections,
11391139 c. R.E.A. tax collected, and
11401140 d. gross productions tax collected.
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11921192 2. Beginning July 1, 1997, the State Auditor and Inspector ’s
11931193 Office of the State Auditor and Inspector , notwithstanding any
11941194 provision of law to the contrary, shall report monthly to the State
11951195 Department of Education the monthly apportionment of the proceeds of
11961196 the county levy.
11971197 3. Beginning July 1, 1996, the Commissioners of the Land
11981198 Office, notwithstanding any provision of law to the contrary, shall
11991199 report monthly to the State Department of Educatio n the monthly
12001200 apportionment of state apportionment.
12011201 4. Beginning July 1, 1997, the county treasurers ’ offices,
12021202 notwithstanding any provision of law to the contrary, shall report
12031203 monthly to the State Department of Education the ad valorem tax
12041204 protest amounts for each county.
12051205 5. The information reported by the Tax Commission, the State
12061206 Auditor and Inspector ’s Office of the State Auditor and Inspector ,
12071207 the county treasurers ’ offices, and the Commissioners of the Land
12081208 Office, pursuant to this subsection shall be reported by a school
12091209 district on forms developed by the State Department of Education.
12101210 SECTION 2. AMENDATORY 70 O.S. 2021, Section 18 -201.1, as
12111211 amended by Section 2, Chapter 280, O.S.L. 2023 (70 O.S. Supp. 2024,
12121212 Section 18-201.1), is amended to read as follows:
12131213 Section 18-201.1. A. Beginning with the 2020-21 school year,
12141214 and each school year thereafter, the weighted membership of a school
12151215 district for calculation of Foundation Aid purposes pursuant to
12161216
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12671267 paragraph 1 of subsectio n D of Section 18-200.1 of this title shall
12681268 be the sum of the weighted pupil grade level calculation, the
12691269 weighted pupil category calculation, the weighted district
12701270 calculation, and the weighted teacher experience and degree
12711271 calculation. The weighted memb ership of a school district for
12721272 calculation of Salary Incentive Aid purposes p ursuant to paragraph 3
12731273 of subsection D of Section 18 -200.1 of this title shall be the sum
12741274 of the weighted pupil grade level calculation, the weighted pupil
12751275 category calculation, the weighted district calculation, and the
12761276 weighted teacher experience and degree calculation.
12771277 B. Beginning with the 2022-2023 2026-2027 school year, the
12781278 weighted calculations provided for in subsection A of this section
12791279 shall be based on the higher weighted average daily membership of
12801280 the first nine (9) weeks of the current school year or the preceding
12811281 school year of a school district , unless otherwise specified. The
12821282 higher of the two (2) weighted average daily memberships membership
12831283 shall be used consis tently in all of the calculations ; however, the
12841284 weighted calculation for a statewide virtual charter school
12851285 experiencing a significant decline in membership shall be based on
12861286 the first nine (9) weeks of the current school year for the
12871287 statewide virtual cha rter school. For purposes of this subsection,
12881288 “significant decline in members hip” means equal to or greater than a
12891289 fifteen percent (15%) decrease in average daily membership from the
12901290 preceding school year to the average daily membership of the first
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13421342 nine (9) weeks of the current school year. The average daily
13431343 membership data used for all calculations in paragraphs 1, 2, 3, and
13441344 4 of this subsection shall be the same as used in the calculation of
13451345 the State Aid Formula. The weighted calculations provided fo r in
13461346 subsection A of this section shall be determined as follows:
13471347 1. The weighted pupil grade level calculation shall be
13481348 determined by taking the highest average daily membership and
13491349 assigning weights to the pupils according to grade attended as
13501350 follows:
13511351 GRADE LEVEL WEIGHT
13521352 a. Half-day early childhood programs .7
13531353 b. Full-day early childhood programs 1.3
13541354 c. Half-day kindergarten 1.3
13551355 d. Full-day kindergarten 1.5
13561356 e. First and second grade 1.351
13571357 f. Third grade 1.051
13581358 g. Fourth through sixth grade 1.0
13591359 h. Seventh through twelfth grade 1.2
13601360 i. Out-of-home placement 1.50
13611361 Multiply the membershi p of each subparagraph of this paragraph by
13621362 the weight assigned to such subparagraph of this paragraph and add
13631363 the totals together to determine the weighted pupil grade level
13641364 calculation for a school district. Determination of the pupils
13651365 eligible for the early childhood program weight shall be pursuant to
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14171417 the provisions of Section 1 -114 of this title. The pupils eligible
14181418 for the out-of-home placement pupil weight shall be studen ts who are
14191419 not residents of the school district in which they are receiving
14201420 education pursuant to the provisions of subsection D of Section 1 -
14211421 113 of this title. Such weight may be claimed by the district
14221422 providing educational services to such student for the days that
14231423 student is enrolled in that district. If claimed, the out -of-home
14241424 placement weight shall be in lieu of the pupil grade level and any
14251425 pupil category weights for that student. Provided, if a student
14261426 resides in a juvenile detention center that is restricted to less
14271427 than twelve (12) beds, the out -of-home placement pupil weight for
14281428 such students shall be calculated as follows: for a center with six
14291429 (6) beds - 3.0; for a center with eight (8) beds - 2.3; and for a
14301430 center with ten (10) beds - 1.80.
14311431 2. The weighted pupil category calculation shall be determined
14321432 by assigning a weight to the pupil category as follows:
14331433 CATEGORY WEIGHT
14341434 a. Visual Impairment 3.8
14351435 b. Specific Learning Disability .4
14361436 c. Deafness or Hearing Impairment 2.9
14371437 d. Deaf-Blindness 3.8
14381438 e. Intellectual Disability 1.3
14391439 f. Emotional Disturbance 2.5
14401440 g. Gifted .34
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14921492 h. Multiple Disabilities 2.4
14931493 i. Orthopedic Impairment 1.2
14941494 j. Speech or Language Impairment .05
14951495 k. Bilingual .25
14961496 l. Special Education Summer Program 1.2
14971497 m. Economically Disadvantaged .3
14981498 n. Optional Extended School Year
14991499 Program As determined by
15001500 the State Board
15011501 of Education
15021502 o. Autism 2.4
15031503 p. Traumatic Brain Injury 2.4
15041504 q. Other Health Impairment 1.2
15051505 Except as otherwise provided, multiply the number of pupils approved
15061506 in the school year with the highest average daily membership in each
15071507 category by the weight a ssigned to such category and add the totals
15081508 together to determine the weighted pupil category calculation for a
15091509 school district. For the 1997 -98 school year and subsequent schoo l
15101510 years, the number to be multiplied by the weight assigned to the
15111511 gifted category in subparagraph g of this paragraph shall be the
15121512 lesser of (1) the sum of the number of students who scored in the
15131513 top three percent (3%) on any national standardized test o f
15141514 intellectual ability plus the number of students identified as
15151515 gifted pursuant to subparagraphs a through d of paragraph 1 of
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15671567 Section 1210.301 of this title, or (2) the sum of the number of
15681568 students who scored in the top three percent (3%) on any nationa l
15691569 standardized test of intellectual ability plus eight percent (8%) of
15701570 the total average daily membership of the school district for the
15711571 first nine (9) weeks of the school year.
15721572 3. The weighted district calculation shall be determined by
15731573 determining the calculations for each school district for both the
15741574 small school district formul a and the district sparsity - isolation
15751575 formula, applying whichever is the greater of the calculations of
15761576 the two formulas and then applying the restrictions pursuant to
15771577 subparagraph c of this paragraph.
15781578 a. Small school district formula: 750 minus the average
15791579 daily membership divided by 750 times .2 times total
15801580 average daily membership.
15811581 The small school district formula calculation shall apply
15821582 only to school districts whose highes t average daily
15831583 membership is less than 750 pupils. School districts which
15841584 are consolidated or annexed after July 1, 2003, pursuant to
15851585 the Oklahoma School Voluntary Consolidation and Annexation
15861586 Act shall have the weighted district size calculation for
15871587 the three (3) school years following the fiscal year in
15881588 which such consolidation occurred calculated to be the sum
15891589 of the individual consolidated districts computed as if the
15901590 consolidation had not taken place. Thereafter, any such
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16421642 district which is consolida ted pursuant to the Oklahoma
16431643 School Voluntary Consolidation and Annexation Act shall not
16441644 qualify for the weighted district calculation unless the
16451645 district can satisfy the specifications herein. Subject to
16461646 the provisions of subparagraph c of this paragraph , the
16471647 resulting number shall be counted as additional students
16481648 for the purpose of calculating State Aid.
16491649 b. District sparsity - isolation formula:
16501650 The district sparsity - isolation formula calculation shall
16511651 apply only to school districts:
16521652 (1) whose total area in square miles is greater than
16531653 the average number of square miles for all school
16541654 districts in this state ;, and
16551655 (2) whose areal density is less than one -fourth (1/4)
16561656 of the state average areal density. Areal
16571657 density shall be determined by dividing the
16581658 school district’s average daily membership by the
16591659 school district’s total area in square miles.
16601660 The district sparsity - isolation formula calculation shall
16611661 be calculated as follows:
16621662 The school district student cost factor multiplied by
16631663 the school district area factor. The resulting
16641664 product shall be multiplied by the school distric t’s
16651665 average daily membership. Subject to the provisions
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17171717 of subparagraph c of this paragraph, the resulting
17181718 number shall be counted as additional students for the
17191719 purpose of calculating State Aid.
17201720 The school district student cost factor shall be calculated
17211721 as follows:
17221722 The school district’s average daily membership shall
17231723 be categorized into the following grade level groups
17241724 and applied to the appropriate formulas as computed
17251725 below:
17261726 Grade Level Group
17271727 Grades K-5 Divide 74 by the sum of the Grade
17281728 Level ADM plus 23,
17291729 add .85 to the quotient, then
17301730 multiply the sum by the Grade
17311731 Level ADM.
17321732 Grades 6-8 Divide 122 by the sum of the Grade
17331733 Level ADM plus 133,
17341734 add .85 to the quotient, then
17351735 multiply the sum by the Grade
17361736 Level ADM.
17371737 Grades 9-12 Divide 292 by the sum of the Grade
17381738 Level ADM plus 128,
17391739 add .78 to the quotient, then
17401740 multiply the sum by the Grade
17411741
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17921792 Level ADM.
17931793 The sum of the grade level group ’s average daily
17941794 membership shall be divided by the school district’s
17951795 average daily membership. The number one (1.0) shall
17961796 be subtracted from the resulting quotient.
17971797 The school district area cost factor shall be calculated as
17981798 follows:
17991799 Subtract the state average district area from the
18001800 district area, then di vide the remainder by the state
18011801 average district area;
18021802 however, the district area cost factor shall not exceed one
18031803 (1.0).
18041804 The State Board of Education shall define geographical barriers
18051805 whose location in a school district would inhibit the district from
18061806 consolidation or annexation. The Board shall make available an
18071807 application process, review applications, and for districts the
18081808 Board deems necessary allow additional square miles to be used for
18091809 the purposes of calculations used for the weighted district spa rsity
18101810 - isolation formula. Provided, that the additional square miles
18111811 allowed for geographical barriers shall not exceed thirty percent
18121812 (30%) of the district ’s actual size.
18131813 c. State Aid funds which a district is calculated to
18141814 receive as a result of the we ighted district
18151815 calculation shall be restricted as follows:
18161816
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18671867 If, after the weighted district calculation is
18681868 applied, the district ’s projected per pupil
18691869 revenue exceeds one hundred fifty percent (150%)
18701870 of the projected state average per pupil revenue,
18711871 then the district’s State Aid shall be reduced by
18721872 an amount that will restrict the district ’s
18731873 projected per pupil revenue to one hundred fifty
18741874 percent (150%) of the projected state average per
18751875 pupil revenue. Provided, in applying the
18761876 restriction provided in thi s division, the
18771877 district’s State Aid shall not be reduced by an
18781878 amount greater than by the amount of State Aid
18791879 which was generated by the weighted district
18801880 calculation.
18811881 The July calculation of the projected per pupil
18821882 revenue shall be determined by dividing the district’s
18831883 preceding year’s average daily membership (ADM) for
18841884 the first nine (9) weeks of the current school year as
18851885 weighted by the pupil grade level, the pupil category,
18861886 the district and the teacher experience degree index
18871887 calculations for projecte d State Aid into the
18881888 district’s projected total revenues including
18891889 projected funds for the State Aid Formula for the
18901890 preceding year, net assessed valuation for the
18911891
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19421942 preceding calendar year times thirty -nine (39) mills,
19431943 county revenues excluding the county f our-mills
19441944 revenues for the second preceding year, other state
19451945 appropriations for the preceding year, and the
19461946 collections for the preceding year of state
19471947 apportionment, motor vehicle revenue, gross production
19481948 tax, and R.E.A. tax.
19491949 The December calculation of the projected per pupil
19501950 revenue shall be determined by dividing the higher of
19511951 the district’s first nine (9) weeks of the current
19521952 school year or the preceding school year’s average
19531953 daily membership (ADM) as weighted by the pupil grade
19541954 level, the pupil cate gory, the district and the
19551955 teacher experience degree index calculations for
19561956 projected State Aid into the district ’s projected
19571957 total revenues including funds for the December
19581958 calculation of the current year State Aid Formula, net
19591959 assessed valuation for the current calendar year times
19601960 thirty-nine (39) mills, county revenues excluding the
19611961 county four-mills revenue for the preceding year,
19621962 other state appropriations for the preceding year, and
19631963 the collections for the preceding year of state
19641964 apportionment, motor vehicle revenue, gross production
19651965 tax, and R.E.A. tax.
19661966
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20172017 The district’s projected total revenues for each
20182018 calculation shall exclude the following collections
20192019 for the second preceding year: federal revenue,
20202020 insurance loss payments, reimbursements, recovery of
20212021 overpayments and refunds, unused reserves, prior
20222022 expenditures recovered, prio r year surpluses, and
20232023 other local miscellaneous revenues.
20242024 4. The weighted teacher experience and degree calculation shall
20252025 be determined in accordance with the teacher experience and degree
20262026 index. The State Department of Education shall determine an index
20272027 for each state teacher by using data supplied in the school
20282028 district’s teacher personnel reports of the preceding first nine (9)
20292029 weeks of the current school year and utilizing t he index as follows:
20302030 TEACHER EXPERIENCE - DEGREE INDEX
20312031 EXPERIENCE BACHELOR’S MASTER’S DOCTOR’S
20322032 DEGREE DEGREE DEGREE
20332033 0 - 2 .7 .9 1.1
20342034 3 - 5 .8 1.0 1.2
20352035 6 - 8 .9 1.1 1.3
20362036 9 - 11 1.0 1.2 1.4
20372037 12 - 15 1.1 1.3 1.5
20382038 Over 15 1.2 1.4 1.6
20392039 The school district teacher ind ex for each school district shall
20402040 be determined by subtracting the weighted average state teacher from
20412041
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20922092 the weighted average district teacher. Multiply the school district
20932093 teacher index if greater than zero by .7 and then multiply that
20942094 product by the sum o f the district’s weighted pupil grade level
20952095 calculation provided in paragraph 1 of this subsection and the
20962096 weighted pupil category calculation provided in subparagraph m of
20972097 paragraph 2 of this subsection to determine the weighted teacher
20982098 experience and degree calculation.
20992099 SECTION 3. NEW LAW A new section of law to be codified
21002100 in the Oklahoma Statutes as Section 18 -201.2 of Title 70, unless
21012101 there is created a duplication in numbering, reads as follows:
21022102 A. The State Department of Educ ation shall administer a
21032103 transitional grant program to provide transition gran ts to public
21042104 school districts in this state that receive a five percent (5%)
21052105 reduction in State Aid allocations between the 2025 -2026 school year
21062106 and the 2026-2027 school year. Grants shall be provided subject to
21072107 availability of funding.
21082108 B. By December 31, 2026, the Department shall electronically
21092109 submit a report to the Governor, the President Pro Tempore of the
21102110 Senate, and the Speaker of the House of Representatives a report
21112111 evaluating:
21122112 1. The financial impact of the funding reforms implemented
21132113 pursuant to Sections 18-200.1 and 18-201.1 of Title 70 of the
21142114 Oklahoma Statutes in the 2026-2027 school year;
21152115
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21662166 2. Changes in educational outcomes correlated with the funding
21672167 reforms implemented pursuant to Sections 18-200.1 and 18-201.1 of
21682168 Title 70 of the Oklahoma Statutes in the 2026-2027 school year; and
21692169 3. Recommendations for further improvements to the State Aid
21702170 funding formula.
21712171 SECTION 4. This act shall become effec tive July 1, 2025.
21722172 SECTION 5. It being immediately necessary for the preservation
21732173 of the public peace, health, or safety, an emergency is hereby
21742174 declared to exist, by reason whereof this act shall take effect and
21752175 be in full force from and after its passage and approval.
21762176
21772177 60-1-1360 EB 12/30/2024 2:08:39 PM