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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 240 By: Pugh
AS INTRODUCED
An Act relating to school funding; amending 70 O.S.
2021, Sections 18-107, 18-200.1, as amended by
Section 1, Chapter 280, O.S.L. 2023 , and 18-201.1, as
amended by Section 2, Chapter 280, O.S.L. 2023 (70
O.S. Supp. 2024, Section s 18-200.1 and 18-201.1),
which relate to the allocation of State Aid; removing
certain definition; modifying calculation of State
Aid beginning in certain school year; increasing
percentage of certain funds to be retained; modifying
calculation of Foundation Program Income; modifying
calculation of Salary Incentive Aid; removing
language directing the State Department of Education
to develop certain student identificatio n system;
removing language providing for calculation of
uncollectible ad valorem taxes; removing language
providing for calculation of insufficient
reimbursements from the Ad Valorem Reimbursement
Fund; removing outdated language; modifying
information to be reported monthly by the Oklahoma
Tax Commission; removing requirement for reporting of
certain county levy apportionment; removing
requirement for reporting of certain ad valorem tax
protest amounts; updating statutory language;
updating statutory references; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2021, Section 18 -107, is
amended to read as follows:
Section 18-107. As used in this title:
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1. “Average Daily Attendance ” “Average daily attendance ” (ADA)
means the legal average number of pupils, early childhood education
programs through grade twelve, in a school district during a school
year as determined pursuant to the provisions of Section 18-111 of
this title. A day of school for early childhood education programs
and kindergarten shall be at least two and one -half (2 1/2) hours
and, for early childhood education, may be six (6) hours .;
2. “Average Daily Membership ” “Average daily members hip” (ADM)
means the average number of pupils present and absent in a school
district during a school year. Average Daily Membership daily
membership shall be calculated by dividing the sum of the pupil ’s
total days present and total days absent by the nu mber of days
taught.
a. A pupil who has been absent without excuse ten (10)
consecutive days shall be taken off the roll beginning
the eleventh day and thereafter shall not be
considered in a district ’s average daily membership
ADM calculation until the pu pil is placed on the roll
in the district. For the purpose of this paragraph
subparagraph, consecutive days means days for which
enrollment is recorded.
b. A pupil enrolled in a statewide virtual charter school
who is behind pace and has not completed ins tructional
activity as defined by Section 3 -145.8 of this title
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for a fifteen-school-day period, without excuse as
authorized by Section 10 -105 of this title, shall be
taken off the roll beginning the sixteenth day and
thereafter shall not be considered in the virtual
charter school’s Average Daily Membership ADM
calculation until the pupil is placed on the roll in
the virtual charter school .; and
3. “Total Adjusted Assessed Valuation ” means the sum of public
service property assessed valuation, personal p roperty assessed
valuation and real property assessed valuation as adjusted pursuant
to the provisions of Section 18 -109.1 of this title.
4. “Eighty-five percent (85%) of maximum allowable ”, for the
purpose of assessing class size penalty pursuant to Sect ions 18-
113.1 and 18-113.2 of this title, means eighty -five percent (85%) of
ten percent (10%) of the preceding year ’s net assessed valuation of
a school district. The calculation of indebtedness as provided for
in paragraph a of subsection G F of Section 18-113.1 and
subparagraph a of paragraph 4 of subsection A of Section 18 -113.2 of
this title shall include the outstanding principal amount of bonds
issued by the school district plus the principal amount of any bonds
authorized by a vote of the people fo r issuance but not yet issued
by the school district.
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SECTION 2. 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:
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 ad valorem tax and state dedicated revenues actually coll ected
during the preceding fiscal year , the adjusted assessed valuation of
the preceding year, and the weighted average daily membership (ADM)
for the school district of the preceding school year. Each school
district shall submit the following data based on the first nine (9)
weeks, to be used in the calculation 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 Stat e 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 en rollment 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 of
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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
State Aid allocation as calculated in subsection D of this 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 amount 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%) four percent (4%) of the total
funds appropriated for financial support of schools, to be u sed to
make midyear adjustments in State Aid and which shall be reflected
in the final allocations. If the amount of appropriated funds,
including the one and one-half percent (1 1/2%) four percent (4%)
retained, remaining after January 1 of each year is not sufficient
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 amo unt 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 E of this section and
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Section 18-112.2 of this title; p rovided, no district having per
pupil revenue in excess of three hundred perce nt (300%) of the
average per pupil revenue of all districts shall receive any State
Aid or Supplement in State Aid.
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) into the district’s second preceding
year’s total revenues excluding federal revenue, insurance loss
payments, reimbursements, recovery of overpayments and ref unds,
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 district ’s preceding year’s total
weighted average daily membership (ADM) 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 surpl uses,
and less the amount of any transfer fees paid in that year.
D. For the 1997-98 2026-2027 school year, and each school year
thereafter, Foundation Aid, the Transportation 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 Transportation Supplement.
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a. The Foundation Program shall be a district ’s higher
weighted average daily membership based on the first
nine (9) weeks of the current school year or the
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, multiplied by the Base Foundation Support
Level. However, for the portion of weighted
membership derived from nonresident, transferred
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 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, multiplied by the Base
Foundation Support Level.
b. The Foundation Program Income shall be the sum of the
following:
(1) The adjusted assessed valuation of the current
school year of the school district, min us the
previous year protested ad valorem tax revenues
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held as prescribed in S ection 2884 of Title 68 of
the Oklahoma Statutes, multiplied by the mills
levied the amount of ad valorem tax collections
received by the school district from the proceeds
of the levy during the preceding fiscal year, as
levied pursuant to subsection (c) of Section 9 of
Article X of the Oklahoma Constitution, if
applicable, 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 during 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.
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The items listed in divisions (1), (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
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 li ve
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
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.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
.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.
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3. Salary Incentive Aid shall be de termined 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
preceding school year of a school district, as
determined by the pro visions 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 subparagraph a of this paragraph. The
remainder shall not be less than zero (0) Subtract the
amount received by the school district from the
proceeds of the levy durin g the preceding fiscal year,
as levied pursuant to subsection (c) of Section 9 of
Article X of the Oklahoma Constitution above the
fifteen (15) mills required to support Foundati on Aid
pursuant to division (1) of subparagraph b of
paragraph 1 of this subsection, not including the
county four-mill levy, by the product of subparagraph
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a of this paragraph. The remainder shall not be less
than zero and shall be the Salary Incentive A id of the
district.
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 district.
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 and D of Section 3111 of Title 74 of
the Oklahoma Statutes. The student identification system shall be
used specifically for the purpose of reporting enrol lment data by
school sites and by school districts, the administration of the
Oklahoma School Testing Program Act, the collection of appropriate
and necessary data pursuant to the Oklahoma Educational Indicators
Program, determining student enrollment, est ablishing a student
mobility rate, allocation of the State Aid Formula, and mi dyear
adjustments in funding for student growth. This enrollment data
shall be submitted to the State Department of Education in
accordance with rules promulgated by the State B oard of Education.
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Funding for the development, implementation, personnel training, and
maintenance of the student identification system shall be set out in
a separate line item in the allocation section of the appropriation
bill for the State Board of Ed ucation 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 Th ousand Dollars ($50,000.00) or
an amount greater than twenty -five percent (25%) of ad valorem taxes
per tax year, or the valuation of a district is lowered by order of
the State Board of Equalization, the school district ’s State Aid,
for the school year th at such ad valorem taxes are calculated in the
State Aid Formula, shall be det ermined by subtracting the net
assessed valuation of the property upon which taxes were deemed
uncollectible from the assessed valuation of the school district and
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 property upon which taxes were determined
uncollectible.
2. In the event that the amount of funds a school district
receives for reimbur sement from the Ad Valorem Reimbursement Fund is
less than the amount of funds claimed for reimbursement by the
school district due to insufficiency of funds as provided in Secti on
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193 of Title 62 of the Oklahoma Statutes, then the school district ’s
assessed valuation for the school year that such ad valorem
reimbursement is calculated in the State Aid Formula shall be
adjusted accordingly.
G. 1. Notwithstanding the provisions o f Section 18-112.2 of
this title, a school district shall have its State Aid r educed by an
amount equal to the amount of carryover 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%
$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
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a notice of and calculation sheet reflecting the general fund
balance penalty to be assessed against that school district.
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 submit 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 those reasons. The Department shall review
all school district penalty protest documentation and notify each
district by March 15 of i ts finding and the final penalty to be
assessed to each district. General fun d 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
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
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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 Foundation Aid and/or
Salary Incentive Aid during the preceding fiscal year, the State
Board of Education may waive the penalty assesse d 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 production revenue
apportionment during the 2002 -2003 school year or in any subsequent
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 penalty would occur
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 the
Oklahoma School Consolidation and Annexation Act shall be exempt
from the penalty assessed in this subsection for the school year i n
which the consolidation or annexation occurs and for the next three
(3) fiscal years.
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8. Any school district which receives proceeds from a sales tax
levied by a municipality pursuant to Section 22 -159 of Title 11 of
the Oklahoma Statutes or proceeds fr om 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 assessed 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.
10. 9. For purposes of calculating the general fund balance
penalty, the terms “carryover” and “general fund balance” shall not
include federal revenue.
H. F. 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 districts no later than October 30. The advanced
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funding shall not exceed the per pupil amount of State Aid as
calculated in subsecti on 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. G. 1. Beginning July 1, 1996, the Oklahoma Tax Commission,
notwithstanding any provision of law to the contrary, shall report
monthly to the State Department of Education th e monthly
apportionment of the following information:
a. the assessed valuation of property ad valorem tax
collections,
b. motor vehicle collections,
c. R.E.A. tax collected, and
d. gross productions tax collected.
2. Beginning July 1, 1997, the State Aud itor and Inspector’s
Office, 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 Education the monthly
apportionment of state apportionment.
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4. Beginning July 1, 1997, the county treasurers ’ offices,
notwithstanding any p rovision of law to the contrary, shall report
monthly to the State Department of Education the ad valorem tax
protest amounts for each county.
5. 3. 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 th e Land
Office, pursuant to this subsection shall be reported by a school
district on forms developed by the State Department of Education.
SECTION 3. 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 A id purposes pursuant to
paragraph 1 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. The weighted membership of a school district for
calculation of Salary Incentive Aid purposes pursuant to paragraph 3
of subsection D of Section 18 -200.1 of this title shall be the sum
of the weighted pupil grade level calcul ation, the weighted pupil
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category calculation, the weighted district calculation, and the
weighted teacher experience and degree calculation.
B. Beginning with the 2022 -2023 school year, the weighted
calculations provided for in subsection A of this section shall be
based on the higher weighted average daily membership (ADM) 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 shall be
used consistently 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
charter school. For purposes of this subsection, “significant
decline in membership ” means equal to or greater than a fifteen
percent (15%) decreas e in average daily membership from the
preceding school year to the average da ily membership of the first
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 for in
subsection A of this section shall be determined as follows:
1. The weighted pupil grade level calculation shall be
determined by taking th e highest average daily membership and
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assigning weights to the pupils accordi ng 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 membership of each subparagraph of this paragraph by
the weight assigned to such subparagraph of this paragraph and add
the totals together to determine t he weighted pupil grade level
calculation for a school district. Determination of the pupils
eligible for the early childhood program weight shall be pursuant to
the provisions of Section 1-114 of this title. The pupils eligible
for the out-of-home placement pupil weight shall be students 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
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placement weight shall be in lieu of the pupil grade level and a ny
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
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
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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 assigned 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 school
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 of
intellectual ability plus the number of students identified as
gifted pursuant to subparagraphs a through d of paragraph 1 of
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 national
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.
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3. The weighted district calculation shall be determined by
determining the calculations for each school district for both the
small school district formula and the district sparsity - isolation
formula, applying whicheve r 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 highest 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 weighte d 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
district which is consolidated pursuant to the Oklahoma
School Voluntary Consolidation and Annexation Act shall not
qualify for the weighted district calculation unless t he
district can satisfy the specifications herein. Subject to
the provisions of subparagraph c of this paragraph, the
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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 calc ulation 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 district ’s
average daily membership. Subject to the provisions
of subparagraph c of this paragraph, the resulting
number shall be counted as addition al students for the
purpose of calculating State Aid.
The school district student cost factor shall be calculated
as follows:
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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
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.
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The school district area cos t factor shall be calculated as
follows:
Subtract the state average district a rea from the
district area, then divide the remainder by the state
average district area;
however, the district area cost factor shall not exceed one
(1.0).
The State Board of Ed ucation 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 sparsity
- 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 weighted district
calculation shall be restricted as follows:
If, after the weighted district calculation is
applied, the district ’s projected per pupil
revenue exceeds one hundred fifty percent (150%)
of the projected stat e average per pupil revenue,
then the district’s State Aid shall be reduced by
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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 this 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 weigh ted 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) as
weighted by the pupil grade level, the pupil category,
the district and the teacher experience degree index
calculations for projected State Aid into the
district’s projected total revenues including
projected funds for the State Aid Formula for the
preceding year, net assessed valuation the amount
received by the school district from ad valorem tax
collections for the preceding calendar year times
thirty-nine (39) mills, county revenues excluding the
county four-mills revenues for the second preceding
year, other state appropriations for the preceding
year, and the collections for the preceding year of
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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 cu rrent
school year or the preceding school year ’s average
daily membership (ADM) as weighted by the pupil grade
level, the pupil category, 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 the amount received by the school
district from ad valorem tax collections for the
current calendar preceding fiscal 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 productio n
tax, and R.E.A. tax.
The district’s projected total revenues for each
calculation shall exclude the following collections
for the second preceding year: federal revenue,
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insurance loss payments, reimbursements, recovery of
overpayments and refunds, unus ed reserves, prior
expenditures recovered, prior 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 year and
utilizing the 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 index for each school district shall
be determined by subtracting the weighte d average state teacher from
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 of the district ’s weighted pupil grade level
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calculation provided in paragr aph 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 4. This act shall become effecti ve November 1, 2025.
60-1-261 EB 12/30/2024 5:20:06 PM