FISCAL NOTE
Date Requested: January 14, 2026
Time Requested: 07:26 PM |
| Agency: |
Education, WV State Board of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1424 |
Introduced |
SB92 |
|
|---|
| CBD Subject: |
Education (K12) |
|---|
|
FUND(S):
N/A
Sources of Revenue:
Other Fund County Boards of Education
Legislation creates:
Creates New Expense
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This proposed legislation enhances pay for certified teachers by providing market pay enhancement for teacher salaries in certain circumstances. In its current form, the total estimated cost to the state to provide regionalized enhanced pay to certified teachers in accordance with the proposed legislation is $172,624,592. Further, there would be an additional cost to the various county boards of education for employer- related FICA charges and employer share of retirement on the lump sum payment in the amount of $14,120,692 and $13,153,994. Therefore, the total cost of this proposed legislation is $199,899,278.
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 |
199,899,278 |
199,899,278 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
199,899,278 |
199,899,278 |
| 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 total estimated cost to the state to provide regionalized enhanced pay to certified teachers in accordance with the proposed legislation is $172,624,592. Further, there would be an additional cost to be borne by county boards of education for employer related FICA charges on the lump sum payment in the amount of $14,120,692. This amount was computed using the statewide average FICA percentage of 8.18%. Further, there is an additional cost incurred by the county board of education for the employer share retirement contribution based upon a statewide average of 7.62% with a computed cost of $13,153,994. Therefore, the total cost of the proposed legislation is $199,899,278.
The cost estimate was prepared in accordance with the calculation set forth in the proposed legislation. WVDE utilized the most recent data available on the National Association of Realtors (NAR) website in calculating the “market pay enhancement” as set forth in the proposed legislation. The NAR data provided a median home price for the state of West Virginia of $162,636 with median home prices ranging from $342,501 in Jefferson County to $57,096 in McDowell County.
When computing the “regional median home price” as defined in the proposed legislation, regional prices range from $467,148 for Jefferson County to $104,319 for McDowell County. Utilizing the Jefferson County regional median home price, a market pay enhancement multiplier is computed to be 187%: ($467,148-$162,636)/$162,636). When applying this multiplier to the average state funded salary for Jefferson County of $52,329.53 the pay enhancement is computed to be $97,856 per certified teacher employed by Jefferson County Schools. A total of 25 county boards of education qualify for a salary enhancement under the proposed legislation.
The WVDE utilized certified personnel data as of October 1, 2025, in computing the cost estimate. There was a total of 17,960 certified classroom teachers statewide on October 1, 2025. This count includes all teachers and other instructional personnel as defined in WVC 18A-1-1. Of the statewide total, 9,132 would receive a salary enhancement under the proposed legislation.
Memorandum
WVDE utilized the average state funded salary amounts for each county board of education in preparing the cost estimate; however, it is recommended that the bill sponsor clarify the term “average teacher base salary” utilized in the proposed legislation. WVC 18A-4-1 defines both basic and advanced salaries. If it is the bill sponsors intent to utilize an amount different from these terms, it is recommended average teacher salary be defined in the proposed legislation.
Please note there is no limitation to the number of certified teachers in which a county would receive enhancement pay and “over formula” or state or federal grant funded employees would receive a state funded salary enhancement under the proposed legislation.
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us