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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 192 By: Deevers
AS INTRODUCED
An Act relating to State Aid; amending 70 O.S. 2021,
Sections 18-200.1 and 18-201.1, as amended by
Sections 1 and 2, Chapter 280, O.S.L. 2023 (70 O.S.
Supp. 2024, Sections 18-200.1 and 18-201.1), which
relate to calculation of the State Aid funding
formula; directing State Aid to be calculated based
on the average daily membership of a school
district’s first nine weeks of the current scho ol
year beginning in certain school year; removing
language allowing certain c alculation based on the
higher of certain weighted average daily memberships;
removing language regarding calculation of weighted
membership of certain students; removing definit ion
related to the weighted calculation for a statewide
virtual charter school; updating statutory language
and references; directing the State Department of
Education to administer certain transitional grant
program; establishing criteria for transitional
grants, subject to availability of funding; directing
the Department to elect ronically submit certain
report by certain date; providing for contents of
report; providing for codification; providing an
effective date; and declaring an emergency .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2021, Section 18 -200.1, as
amended by Section 1, Chapter 280, O.S.L. 2023 (70 O.S. Supp. 2024,
Section 18-200.1), is amended to read as follows:
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Section 18-200.1. A. Beginning with the 2022-2023 2026-2027
school year, and each school year thereafter, each school district
shall have its initial allocation of State Aid calculated based on
the state dedicated revenues actually collected during the p receding
fiscal year, the adjusted assessed valuation of the preceding year,
and the weighted average daily membership (ADM) for the school
district based on the first nine (9) weeks of the preceding current
school year. Each school district shall submit the following data
based on the first nine (9) weeks, to be used in the calcul ation of
the average daily membership of the school district:
1. Student enrollment by grade level;
2. Pupil category counts; and
3. Transportation supplement data.
On or before December 30, the State Department of Education
shall determine each school district ’s current year allocation
pursuant to subsection D of this section. The State Department of
Education shall complete an audit, using procedures established by
the Department, of the student enrollment by grade level data, pupil
category counts, and transportation supplement data to be used in
the State Aid Formula pursuant to subsection D of this section by
December 1 and by January 15 shall notify each school district o f
the district’s final State Aid allocation for the current school
year. The January payment of State Aid and each subsequent payment
for the remainder of the school year shall be based on the final
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State Aid allocation as calculated in subsection D of th is section.
Except for reductions made due to the assessment of penalties by the
State Department of Education according to law, the January payment
of State Aid and each subsequent payment for the remainder of the
school year shall not decrease by an amo unt more than the amount
that the current chargeable revenue increases for that district.
B. The State Department of Education shall retain not less than
one and one-half percent (1 1/2%) of the total funds appropriated
for financial support of schools, t o be used to make midyear
adjustments in State Aid and which shall be reflecte d in the final
allocations. If the amount of appropriated funds, including the one
and one-half percent (1 1/2%) retained, remaining after January 1 of
each year is not sufficie nt to fully fund the final allocations, the
Department shall recalculate each school district ’s remaining
allocation pursuant to subsection D of this section using the
reduced amount of appropriated funds.
C. On and after July 1, 1997, the amount of State Aid each
district shall receive shall be the sum of the Foundation Aid, the
Salary Incentive Aid, and the Transportation Supplement, as adjusted
pursuant to the provisions of subsection G of this section and
Section 18-112.2 of this title; provided, no di strict having per
pupil revenue in excess of three hundred percent (300%) of the
average per pupil revenue of all districts shall receive any State
Aid or Supplement in State Aid.
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The July calculation of per pupil revenue shall be determined by
dividing the district’s second preceding year ’s total weighted
average daily membership ( ADM) for the first nine (9) weeks of the
current school year into the district’s preceding year’s total
revenues excluding federal revenue, insurance loss payments,
reimbursements, recovery of overpayments and refunds, unused
reserves, prior expenditures recovered, prior year surpluses, and
less the amount of any transfer fees paid in that year.
The December calculation of per pupil revenue shall be
determined by dividing the dist rict’s preceding year’s total
weighted average daily membership (ADM) for the first nine (9) weeks
of the current school year into the district’s preceding year’s
total revenues excluding federal revenue, insurance loss payments,
reimbursements, recovery o f overpayments and refunds, unused
reserves, prior expenditures recovered, prior year surpluses, and
less the amount of any transfer fees paid in that year.
D. For the 1997-98 school year, and each school year
thereafter, Foundation Aid, the Transportatio n Supplement, and
Salary Incentive Aid shall be calculated as follows:
1. Foundation Aid shall be determined by subtracting the amount
of the Foundation Program Income from the cost of the Foundation
Program and adding to this difference the Transportatio n Supplement.
a. The Foundation Program shall be a district ’s higher
weighted average daily membership based on the first
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nine (9) weeks of the current school year or the
preceding school year of a school district , as
determined by the provisions of subsec tion A of
Section 18-201.1 of this title and paragraphs 1, 2, 3,
and 4 of subsection B of Section 18 -201.1 of this
title, multiplied by the Base Foundation Support
Level. However, for the portion of weighted
membership derived from nonresident, transferre d
pupils enrolled in online courses, the Foundation
Program shall be a district ’s weighted average daily
membership of the preceding school year or the first
nine (9) weeks of the current school year, whichever
is greater, as determined by the provisions o f
subsection A of Section 18 -201.1 of this title and
paragraphs 1, 2, 3, and 4 of subsection B of Section
18-201.1 of this title, multiplied by the Base
Foundation Support Level .
b. The Foundation Program Income shall be the sum of the
following:
(1) The the adjusted assessed valuation of the
current school year of the school district, minus
the previous year protested ad valorem tax
revenues held as prescribed in Section 2884 of
Title 68 of the Oklahoma Statutes, multiplied by
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the mills levied pursuant to subsection (c) of
Section 9 of Article X of the Oklahoma
Constitution, if appl icable, as adjusted in
subsection (c) of Section 8A of Article X of the
Oklahoma Constitution. For purposes of this
subsection, the “adjusted assessed valuation of
the current school year” shall be the adjusted
assessed valuation on which tax revenues are
collected during the current school year, and
(2) Seventy-five seventy-five percent (75%) of the
amount received by the school district from the
proceeds of the county levy duri ng the preceding
fiscal year, as levied pursuant to subsection (b)
of Section 9 of Article X of the Oklahoma
Constitution, and
(3) motor vehicle collections, and
(4) gross production tax, and
(5) state apportionment, and
(6) R.E.A. tax.
The items listed in divisions (3), (4), (5), and (6)
of this subparagraph shall consist of the amounts
actually collected from such sources during the
preceding fiscal year calculated on a per capita basis
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on the unit provided for by law for the distribution
of each such revenue.
2. The Transportation Supplement shall be equal to the average
daily haul times the per capita allowance times the appropriate
transportation factor.
a. The average daily haul shall be the number of children
in a district who are legally transported and who live
one and one-half (1 1/2) miles or more from school.
b. The per capita allowance shall be determined using the
following chart:
PER CAPITA PER CAPITA
DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE
.3000 - .3083 $167.00 .9334 - .9599 $99.00
.3084 - .3249 $165.00 .9600 - .9866 $97.00
.3250 - .3416 $163.00 .9867 - 1.1071 $95.00
.3417 - .3583 $161.00 1.1072 - 1.3214 $92.00
.3584 - .3749 $158.00 1.3215 - 1.5357 $90.00
.3750 - .3916 $156.00 1.5358 - 1.7499 $88.00
.3917 - .4083 $154.00 1.7500 - 1.9642 $86.00
.4084 - .4249 $152.00 1.9643 - 2.1785 $84.00
.4250 - .4416 $150.00 2.1786 - 2.3928 $81.00
.4417 - .4583 $147.00 2.3929 - 2.6249 $79.00
.4584 - .4749 $145.00 2.6250 - 2.8749 $77.00
.4750 - .4916 $143.00 2.8750 - 3.1249 $75.00
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.4917 - .5083 $141.00 3.1250 - 3.3749 $73.00
.5084 - .5249 $139.00 3.3750 - 3.6666 $70.00
.5250 - .5416 $136.00 3.6667 - 3.9999 $68.00
.5417 - .5583 $134.00 4.0000 - 4.3333 $66.00
.5584 - .5749 $132.00 4.3334 - 4.6666 $64.00
.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00
.5917 - .6133 $128.00 5.0000 - 5.5000 $59.00
.6134 - .6399 $125.00 5.5001 - 6.0000 $57.00
.6400 - .6666 $123.00 6.0001 - 6.5000 $55.00
.6667 - .6933 $121.00 6.5001 - 7.0000 $53.00
.6934 - .7199 $119.00 7.0001 - 7.3333 $51.00
.7200 - .7466 $117.00 7.3334 - 7.6667 $48.00
.7467 - .7733 $114.00 7.6668 - 8.0000 $46.00
.7734 - .7999 $112.00 8.0001 - 8.3333 $44.00
.8000 - .8266 $110.00 8.3334 - 8.6667 $42.00
.8267 - .8533 $108.00 8.6668 - 9.0000 $40.00
.8534 - .8799 $106.00 9.0001 - 9.3333 $37.00
.8800 - .9066 $103.00 9.3334 - 9.6667 $35.00
.9067 - .9333 $101.00 9.6668 or more $33.00
c. The formula transportation factor shall be 2.0.
3. Salary Incentive Aid shall be determined as follows:
a. Multiply the Incentive Aid guarantee by the district ’s
higher weighted average daily membership based on the
first nine (9) weeks of the current school year or the
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preceding school year of a school district , as
determined by the provisions of subsection A of
Section 18-201.1 of this title and paragraphs 1, 2, 3,
and 4 of subsection B of Section 18-201.1 of this
title.
b. Divide the district’s adjusted assessed valuation of
the current school year minus the previous year ’s
protested ad valorem tax revenues held as prescribed
in Section 2884 of Title 68 of the Oklahoma Statutes,
by one thousand (1,000) and subtract the quotient from
the product of subparagra ph a of this paragraph. The
remainder shall not be less than zero (0).
c. Multiply the number of mills levied for general fund
purposes above the fifteen (15) mills required to
support Foundation Aid pursuant to division (1) of
subparagraph b of paragraph 1 of this subsection, not
including the county four -mill levy, by the remainder
of subparagraph b of this paragraph. The product
shall be the Salary Incentive Aid of the distri ct.
E. By June 30, 1998, the State Department of Education shall
develop and the Department and all school districts shall have
implemented a student identification system which is consistent with
the provisions of subsections C D and D E of Section 3111 of Title
74 of the Oklahoma Statutes. The student identification system
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shall be used specifically for the purpose of reporting enrollment
data by school sites and by school districts, the administration of
the Oklahoma School Testing Program Act, the col lection of
appropriate and necessary data pursuant to the Oklahoma Educational
Indicators Program, determining student enrollment, establishing a
student mobility rate, allocation of the State Aid Formula, and
midyear adjustments in funding for student gro wth. This enrollment
data shall be submitted to the State Department of Education in
accordance with rules promulgated by the State Board of Education.
Funding for the development, implementation, personnel training, and
maintenance of the student identi fication system shall be set out in
a separate line item in the allocation sec tion of the appropriation
bill for the State Board of Education for each year.
F. 1. In the event that ad valorem taxes of a school district
are determined to be uncollectible because of bankruptcy, clerical
error, or a successful tax protest, and the amount of such taxes
deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or
an amount greater than twenty -five percent (25%) of ad valorem taxes
per tax year, or the v aluation of a district is lowered by order of
the State Board of Equalization, the school district’s State Aid,
for the school year that such ad valorem taxes are calculated in the
State Aid Formula, shall be determined by subtracting the net
assessed valuation of the property upon which taxes were deemed
uncollectible from the assessed valuation of the school district and
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the state. Upon request of the local board of education, it shall
be the duty of the county assessor to certify to the Director of
Finance of the State Department of Education the net assessed
valuation of the pro perty upon which taxes were determined
uncollectible.
2. In the event that the amount of funds a school district
receives for reimbursement from the Ad Valorem Reimbursement Fun d is
less than the amount of funds claimed for reimbursement by the
school district due to insufficiency of funds as provided in Section
193 of Title 62 of the Oklahoma Statutes, then the school district ’s
assessed valuation for the school year that such a d valorem
reimbursement is calculated in the State Aid Formula shall be
adjusted accordingly.
G. 1. Notwithstanding the provisions of Section 18 -112.2 of
this title, a school district shall have its State Aid reduced by an
amount equal to the amount of c arryover in the general fund of the
district as of June 30 of the preceding fiscal year, that is in
excess of the following standards for two (2) consecutive years:
Total Amount of Amount of
General Fund Collections, General Fund
Excluding Previous Year Balance
Cash Surplus as of June 30 Allowable
Less than $1,000,000 48%
$1,000,000 - $2,999,999 42%
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$3,000,000 - $3,999,999 36%
$4,000,000 - $4,999,999 30%
$5,000,000 - $5,999,999 24%
$6,000,000 - $7,999,999 22%
$8,000,000 - $9,999,999 19%
$10,000,000 or more 17%
2. By February 1 the State Department of Education shall send
by certified mail, with return receipt requested, to each school
district superintendent, auditor, and regional accreditation officer
a notice of and calculation sheet refl ecting the general fund
balance penalty to be assessed against that school dis trict.
Calculation of the general fund balance penalty shall not include
federal revenue. Within thirty (30) days of receipt of this written
notice the school district shall su bmit to the Department a written
reply either accepting or protesting the penalty to be assessed
against the district. If protesting, the school district shall
submit with its reply the reasons for rejecting the calculations and
documentation supporting t hose reasons. The Department shall review
all school district penalty protest documentation and notify each
district by March 15 of its finding and the final penalty to be
assessed to each district. General fund balance penalties shall be
assessed to all school districts by April 1.
3. Any school district which receives proceeds from a tax
settlement or a Federal Emergency Management Agency settlement
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during the last two (2) months of the preceding fiscal year shall be
exempt from the penalties assessed in this subsection, if the
penalty would occur solely as a result of receiving funds from the
tax settlement.
4. Any school district which receives an increase in State Aid
because of a change in Foundation Aid and/or Salary Incentive Aid
factors during the last two (2) months of the preceding fiscal year
shall be exempt from the penalties assessed in this subsection, if
the penalty would occur solely as a result of receiving funds from
the increase in State Aid.
5. If a school district does not receive F oundation Aid and/or
Salary Incentive Aid during the preceding fiscal year, th e State
Board of Education may waive the penalty assessed in this subsection
if the penalty would result in a loss of more than forty percent
(40%) of the remaining State Aid to be allocated to the school
district between April 1 and the remainder of the school year and if
the Board determines the penalty will cause the school district not
to meet remaining financial obligations.
6. Any school district which receives gross produc tion revenue
apportionment during the 2002 -2003 school year or in any subseque nt
school year that is greater than the gross production revenue
apportionment of the preceding school year shall be exempt from the
penalty assessed in this subsection, if the p enalty would occur
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solely as a result of the gross production revenue apportionment, as
determined by the State Board of Education.
7. Beginning July 1, 2003, school districts that participate in
consolidation or annexation pursuant to the provisions of t he
Oklahoma School Consolidation and Annexation Act shall be exempt
from the penalty assessed in this subsection for the school year in
which the consolidation or annexation occurs and for the next three
(3) fiscal years.
8. Any school district which rece ives proceeds from a sales tax
levied by a municipality pursuant to Section 22 -159 of Title 11 of
the Oklahoma Statutes or proceeds from a sales tax levied by a
county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes
during the 2003-2004 school year or the 2004-2005 school year shall
be exempt from the penalties assesse d in this subsection, if the
penalty would occur solely as a result of receiving funds from the
sales tax levy.
9. Any school district which has an amount of carryover in the
general fund of the district in excess of the limits established in
paragraph 1 of this subsection during the fiscal years beginning
July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall
not be assessed a general fund balance penalty as provided for in
this subsection.
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10. For purposes of calculating the general fund bala nce
penalty, the terms “carryover” and “general fund balance ” shall not
include federal revenue.
H. In order to provide startup funds for the implementation of
early childhood programs, State Aid may be advanced to school
districts that initially start early childhood instruction at a
school site. School districts that desire such advanced funding
shall make application to the State Department of Education no later
than September 15 of each year and advanced funding shall be awarded
to the approved distri cts no later than October 30. The advanced
funding shall not exceed the per pupil amount of State Aid as
calculated in subsection D of this section per anticipated Head
Start eligible student. The total amount of advanced funding shall
be proportionately reduced from the monthly payments of the
district’s State Aid payments during the last six (6) months of the
same fiscal year.
I. 1. Beginning July 1, 1996, the Oklahoma Tax C ommission,
notwithstanding any provision of law to the contrary, shall report
monthly to the State Department of Education the monthly
apportionment of the following information:
a. the assessed valuation of property,
b. motor vehicle collections,
c. R.E.A. tax collected, and
d. gross productions tax collected.
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2. Beginning July 1, 1997, the State Auditor and Inspector ’s
Office of the State Auditor and Inspector , notwithstanding any
provision of law to the contrary, shall report monthly to the State
Department of Education the monthly apportionment of the proceeds of
the county levy.
3. Beginning July 1, 1996, the Commissioners of the Land
Office, notwithstanding any provision of law to the contrary, shall
report monthly to the State Department of Educatio n the monthly
apportionment of state apportionment.
4. Beginning July 1, 1997, the county treasurers ’ offices,
notwithstanding any provision of law to the contrary, shall report
monthly to the State Department of Education the ad valorem tax
protest amounts for each county.
5. The information reported by the Tax Commission, the State
Auditor and Inspector ’s Office of the State Auditor and Inspector ,
the county treasurers ’ offices, and the Commissioners of the Land
Office, pursuant to this subsection shall be reported by a school
district on forms developed by the State Department of Education.
SECTION 2. AMENDATORY 70 O.S. 2021, Section 18 -201.1, as
amended by Section 2, Chapter 280, O.S.L. 2023 (70 O.S. Supp. 2024,
Section 18-201.1), is amended to read as follows:
Section 18-201.1. A. Beginning with the 2020-21 school year,
and each school year thereafter, the weighted membership of a school
district for calculation of Foundation Aid purposes pursuant to
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paragraph 1 of subsectio n D of Section 18-200.1 of this title shall
be the sum of the weighted pupil grade level calculation, the
weighted pupil category calculation, the weighted district
calculation, and the weighted teacher experience and degree
calculation. The weighted memb ership of a school district for
calculation of Salary Incentive Aid purposes p ursuant to paragraph 3
of subsection D of Section 18 -200.1 of this title shall be the sum
of the weighted pupil grade level calculation, the weighted pupil
category calculation, the weighted district calculation, and the
weighted teacher experience and degree calculation.
B. Beginning with the 2022-2023 2026-2027 school year, the
weighted calculations provided for in subsection A of this section
shall be based on the higher weighted average daily membership of
the first nine (9) weeks of the current school year or the preceding
school year of a school district , unless otherwise specified. The
higher of the two (2) weighted average daily memberships membership
shall be used consis tently in all of the calculations ; however, the
weighted calculation for a statewide virtual charter school
experiencing a significant decline in membership shall be based on
the first nine (9) weeks of the current school year for the
statewide virtual cha rter school. For purposes of this subsection,
“significant decline in members hip” means equal to or greater than a
fifteen percent (15%) decrease in average daily membership from the
preceding school year to the average daily membership of the first
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nine (9) weeks of the current school year. The average daily
membership data used for all calculations in paragraphs 1, 2, 3, and
4 of this subsection shall be the same as used in the calculation of
the State Aid Formula. The weighted calculations provided fo r in
subsection A of this section shall be determined as follows:
1. The weighted pupil grade level calculation shall be
determined by taking the highest average daily membership and
assigning weights to the pupils according to grade attended as
follows:
GRADE LEVEL WEIGHT
a. Half-day early childhood programs .7
b. Full-day early childhood programs 1.3
c. Half-day kindergarten 1.3
d. Full-day kindergarten 1.5
e. First and second grade 1.351
f. Third grade 1.051
g. Fourth through sixth grade 1.0
h. Seventh through twelfth grade 1.2
i. Out-of-home placement 1.50
Multiply the membershi p of each subparagraph of this paragraph by
the weight assigned to such subparagraph of this paragraph and add
the totals together to determine the weighted pupil grade level
calculation for a school district. Determination of the pupils
eligible for the early childhood program weight shall be pursuant to
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the provisions of Section 1 -114 of this title. The pupils eligible
for the out-of-home placement pupil weight shall be studen ts who are
not residents of the school district in which they are receiving
education pursuant to the provisions of subsection D of Section 1 -
113 of this title. Such weight may be claimed by the district
providing educational services to such student for the days that
student is enrolled in that district. If claimed, the out -of-home
placement weight shall be in lieu of the pupil grade level and any
pupil category weights for that student. Provided, if a student
resides in a juvenile detention center that is restricted to less
than twelve (12) beds, the out -of-home placement pupil weight for
such students shall be calculated as follows: for a center with six
(6) beds - 3.0; for a center with eight (8) beds - 2.3; and for a
center with ten (10) beds - 1.80.
2. The weighted pupil category calculation shall be determined
by assigning a weight to the pupil category as follows:
CATEGORY WEIGHT
a. Visual Impairment 3.8
b. Specific Learning Disability .4
c. Deafness or Hearing Impairment 2.9
d. Deaf-Blindness 3.8
e. Intellectual Disability 1.3
f. Emotional Disturbance 2.5
g. Gifted .34
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h. Multiple Disabilities 2.4
i. Orthopedic Impairment 1.2
j. Speech or Language Impairment .05
k. Bilingual .25
l. Special Education Summer Program 1.2
m. Economically Disadvantaged .3
n. Optional Extended School Year
Program As determined by
the State Board
of Education
o. Autism 2.4
p. Traumatic Brain Injury 2.4
q. Other Health Impairment 1.2
Except as otherwise provided, multiply the number of pupils approved
in the school year with the highest average daily membership in each
category by the weight a ssigned to such category and add the totals
together to determine the weighted pupil category calculation for a
school district. For the 1997 -98 school year and subsequent schoo l
years, the number to be multiplied by the weight assigned to the
gifted category in subparagraph g of this paragraph shall be the
lesser of (1) the sum of the number of students who scored in the
top three percent (3%) on any national standardized test o f
intellectual ability plus the number of students identified as
gifted pursuant to subparagraphs a through d of paragraph 1 of
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Section 1210.301 of this title, or (2) the sum of the number of
students who scored in the top three percent (3%) on any nationa l
standardized test of intellectual ability plus eight percent (8%) of
the total average daily membership of the school district for the
first nine (9) weeks of the school year.
3. The weighted district calculation shall be determined by
determining the calculations for each school district for both the
small school district formul a and the district sparsity - isolation
formula, applying whichever is the greater of the calculations of
the two formulas and then applying the restrictions pursuant to
subparagraph c of this paragraph.
a. Small school district formula: 750 minus the average
daily membership divided by 750 times .2 times total
average daily membership.
The small school district formula calculation shall apply
only to school districts whose highes t average daily
membership is less than 750 pupils. School districts which
are consolidated or annexed after July 1, 2003, pursuant to
the Oklahoma School Voluntary Consolidation and Annexation
Act shall have the weighted district size calculation for
the three (3) school years following the fiscal year in
which such consolidation occurred calculated to be the sum
of the individual consolidated districts computed as if the
consolidation had not taken place. Thereafter, any such
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district which is consolida ted pursuant to the Oklahoma
School Voluntary Consolidation and Annexation Act shall not
qualify for the weighted district calculation unless the
district can satisfy the specifications herein. Subject to
the provisions of subparagraph c of this paragraph , the
resulting number shall be counted as additional students
for the purpose of calculating State Aid.
b. District sparsity - isolation formula:
The district sparsity - isolation formula calculation shall
apply only to school districts:
(1) whose total area in square miles is greater than
the average number of square miles for all school
districts in this state ;, and
(2) whose areal density is less than one -fourth (1/4)
of the state average areal density. Areal
density shall be determined by dividing the
school district’s average daily membership by the
school district’s total area in square miles.
The district sparsity - isolation formula calculation shall
be calculated as follows:
The school district student cost factor multiplied by
the school district area factor. The resulting
product shall be multiplied by the school distric t’s
average daily membership. Subject to the provisions
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of subparagraph c of this paragraph, the resulting
number shall be counted as additional students for the
purpose of calculating State Aid.
The school district student cost factor shall be calculated
as follows:
The school district’s average daily membership shall
be categorized into the following grade level groups
and applied to the appropriate formulas as computed
below:
Grade Level Group
Grades K-5 Divide 74 by the sum of the Grade
Level ADM plus 23,
add .85 to the quotient, then
multiply the sum by the Grade
Level ADM.
Grades 6-8 Divide 122 by the sum of the Grade
Level ADM plus 133,
add .85 to the quotient, then
multiply the sum by the Grade
Level ADM.
Grades 9-12 Divide 292 by the sum of the Grade
Level ADM plus 128,
add .78 to the quotient, then
multiply the sum by the Grade
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Level ADM.
The sum of the grade level group ’s average daily
membership shall be divided by the school district’s
average daily membership. The number one (1.0) shall
be subtracted from the resulting quotient.
The school district area cost factor shall be calculated as
follows:
Subtract the state average district area from the
district area, then di vide the remainder by the state
average district area;
however, the district area cost factor shall not exceed one
(1.0).
The State Board of Education shall define geographical barriers
whose location in a school district would inhibit the district from
consolidation or annexation. The Board shall make available an
application process, review applications, and for districts the
Board deems necessary allow additional square miles to be used for
the purposes of calculations used for the weighted district spa rsity
- isolation formula. Provided, that the additional square miles
allowed for geographical barriers shall not exceed thirty percent
(30%) of the district ’s actual size.
c. State Aid funds which a district is calculated to
receive as a result of the we ighted district
calculation shall be restricted as follows:
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If, after the weighted district calculation is
applied, the district ’s projected per pupil
revenue exceeds one hundred fifty percent (150%)
of the projected state average per pupil revenue,
then the district’s State Aid shall be reduced by
an amount that will restrict the district ’s
projected per pupil revenue to one hundred fifty
percent (150%) of the projected state average per
pupil revenue. Provided, in applying the
restriction provided in thi s division, the
district’s State Aid shall not be reduced by an
amount greater than by the amount of State Aid
which was generated by the weighted district
calculation.
The July calculation of the projected per pupil
revenue shall be determined by dividing the district’s
preceding year’s average daily membership (ADM) for
the first nine (9) weeks of the current school year as
weighted by the pupil grade level, the pupil category,
the district and the teacher experience degree index
calculations for projecte d State Aid into the
district’s projected total revenues including
projected funds for the State Aid Formula for the
preceding year, net assessed valuation for the
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preceding calendar year times thirty -nine (39) mills,
county revenues excluding the county f our-mills
revenues for the second preceding year, other state
appropriations for the preceding year, and the
collections for the preceding year of state
apportionment, motor vehicle revenue, gross production
tax, and R.E.A. tax.
The December calculation of the projected per pupil
revenue shall be determined by dividing the higher of
the district’s first nine (9) weeks of the current
school year or the preceding school year’s average
daily membership (ADM) as weighted by the pupil grade
level, the pupil cate gory, the district and the
teacher experience degree index calculations for
projected State Aid into the district ’s projected
total revenues including funds for the December
calculation of the current year State Aid Formula, net
assessed valuation for the current calendar year times
thirty-nine (39) mills, county revenues excluding the
county four-mills revenue for the preceding year,
other state appropriations for the preceding year, and
the collections for the preceding year of state
apportionment, motor vehicle revenue, gross production
tax, and R.E.A. tax.
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The district’s projected total revenues for each
calculation shall exclude the following collections
for the second preceding year: federal revenue,
insurance loss payments, reimbursements, recovery of
overpayments and refunds, unused reserves, prior
expenditures recovered, prio r year surpluses, and
other local miscellaneous revenues.
4. The weighted teacher experience and degree calculation shall
be determined in accordance with the teacher experience and degree
index. The State Department of Education shall determine an index
for each state teacher by using data supplied in the school
district’s teacher personnel reports of the preceding first nine (9)
weeks of the current school year and utilizing t he index as follows:
TEACHER EXPERIENCE - DEGREE INDEX
EXPERIENCE BACHELOR’S MASTER’S DOCTOR’S
DEGREE DEGREE DEGREE
0 - 2 .7 .9 1.1
3 - 5 .8 1.0 1.2
6 - 8 .9 1.1 1.3
9 - 11 1.0 1.2 1.4
12 - 15 1.1 1.3 1.5
Over 15 1.2 1.4 1.6
The school district teacher ind ex for each school district shall
be determined by subtracting the weighted average state teacher from
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the weighted average district teacher. Multiply the school district
teacher index if greater than zero by .7 and then multiply that
product by the sum o f the district’s weighted pupil grade level
calculation provided in paragraph 1 of this subsection and the
weighted pupil category calculation provided in subparagraph m of
paragraph 2 of this subsection to determine the weighted teacher
experience and degree calculation.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 18 -201.2 of Title 70, unless
there is created a duplication in numbering, reads as follows:
A. The State Department of Educ ation shall administer a
transitional grant program to provide transition gran ts to public
school districts in this state that receive a five percent (5%)
reduction in State Aid allocations between the 2025 -2026 school year
and the 2026-2027 school year. Grants shall be provided subject to
availability of funding.
B. By December 31, 2026, the Department shall electronically
submit a report to the Governor, the President Pro Tempore of the
Senate, and the Speaker of the House of Representatives a report
evaluating:
1. The financial impact of the funding reforms implemented
pursuant to Sections 18-200.1 and 18-201.1 of Title 70 of the
Oklahoma Statutes in the 2026-2027 school year;
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2. Changes in educational outcomes correlated with the funding
reforms implemented pursuant to Sections 18-200.1 and 18-201.1 of
Title 70 of the Oklahoma Statutes in the 2026-2027 school year; and
3. Recommendations for further improvements to the State Aid
funding formula.
SECTION 4. This act shall become effec tive July 1, 2025.
SECTION 5. It being immediately necessary for the preservation
of the public peace, health, or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
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