FISCAL NOTE
Date Requested: February 05, 2026
Time Requested: 04:25 PM |
| Agency: |
Education, WV State Board of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3181 |
Introduced |
HB5239 |
|
|---|
| CBD Subject: |
Education (K12) |
|---|
|
FUND(S):
0317
Sources of Revenue:
General Fund
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This proposed legislation increases the state minimum salary schedule for teachers and raises the state minimum salary for teachers to $50,000. In its current form, this proposal has an estimated annual cumulative cost to the State under the Public School Support Program (PSSP) for this salary increase for public school professional personnel is $240,665,287 for the West Virginia Department of Education. It does not have any fiscal impact on the West Virginia Board of Education.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
240,665,287 |
240,665,287 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
240,665,287 |
240,665,287 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
The estimated cost to the State under the Public School Support Program (PSSP) to increase the minimum salary for teachers to $50,000 is $240,665,287 for fiscal year 2026-27 and annually thereafter. To achieve the stated goal of increasing the minimum salary for teachers to $50,000, the proposed legislation increases all salaries contained within the state minimum salary table for teachers by $10,943.
This cost estimate includes the estimated increases in Step 1 for professional educator salaries ($190,397,089), Step 3 for fixed charges ($16,642,506), Step 5 for professional student support salaries ($13,056,531), Step 6 for substitute costs ($5,086,341), and retirement ($15,482,820).
Please note, county boards of education will incur additional costs for personnel employed in excess of funded, personnel employed in positions not eligible for state aid funding, personnel employed using other funding sources such as state or federal grants, and extended employment terms for professional personnel. Those additional county costs are not included in the above estimates.
The West Virginia Consolidated Public Retirement Board (CPRB) should also be consulted to obtain information relating to the additional cost, if any, to the State due to the impact of the proposed salary increases on the unfunded retirement liability of the Teachers' Retirement System (TRS).
Finally, this cost estimate does not assume the passage of other legislation that may impact the PSSP, resulting in an increased costs for the pay increases provided in this bill.
Memorandum
The struck salary tables in the proposed legislation were from FY24 and not FY26. The fiscal impact of the bill was calculated using the calculated difference from the FY26 tables.
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us