FISCAL NOTE
Date Requested: January 16, 2026
Time Requested: 03:05 PM |
| Agency: |
Education, WV State Board of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1801 |
Introduced |
HB4453 |
|
|---|
| CBD Subject: |
Education (K12) |
|---|
|
FUND(S):
0317
Sources of Revenue:
General Fund County Boards of Education
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 pay of teachers from 35 years of experience to 45 years of experience. In its current form, this legislation will have a fiscal impact on the West Virginia Department of Education (WVDE) in an estimated amount of $1,745,266 annually beginning with the 2026-27 school year. These funds will be allocated under the Public School Support Plan (PSSP) and will fluctuate annually depending on the number of teachers employed and their years of experience.
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 |
1,745,266 |
1,745,266 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
1,745,266 |
1,745,266 |
| 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):
This proposed legislation, in its current form, will have a fiscal impact on the WVDE. Specifically, the total estimated cost to the State under the PSSP is approximately $1,745,266 because it increases the number of years of service where teachers stop getting raises from 35 to 45.
Based on data from the 2025-26 Certified List of Personnel, it is estimated that there are 609 state aid eligible professional employees with 36+ years of experience. An increase in their annual salary based on their years of experience is broken down as follows:
• 36 years’ experience - $587; currently 118 state aid eligible positions employed
• 37 years’ experience - $1,174; currently 100 state aid eligible positions employed
• 38 years’ experience - $1,761; currently 86 state aid eligible positions employed
• 39 years’ experience - $2,348; currently 65 state aid eligible positions employed
• 40 years’ experience - $2,935; currently 72 state aid eligible positions employed
• 41 years’ experience - $3,522; currently 53 state aid eligible positions employed
• 42 years’ experience - $4,109; currently 35 state aid eligible positions employed
• 43 years’ experience - $4,696; currently 16 state aid eligible positions employed
• 44 years’ experience - $5,283; currently 14 state aid eligible positions employed
• 45+ years’ experience - $5,870; currently 50 state aid eligible positions employed.
The increase in salaries would increase funding under Steps 1 & 5 – Allowance for Professional and Student Support Personnel respectively by $1,475,413, Step 3 - Allowance for Fixed Charges by $120,689, Step 6b - Allowance for Substitutes by $36,885, and Retirement by $112,279 for a total estimated cost to the State of $1,745,266.
Please note that 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; however, WVDE lacks the data necessary to calculate the cost to county boards so those costs are not included in the above estimates.
The Legislature may want to consult with the West Virginia Consolidated Public Retirement Board (CPRB) for impact on the unfunded retirement liability for the Teachers' Retirement System (TRS).
Additionally, this estimate does not assume the passage of any other legislation that may have impact on the PSSP. If other legislation is enacted, it could result in additional costs for this legislation.
Memorandum
The code section referenced in the first part of the bill should be 18A-4-2 State minimum salaries for teachers instead of 18A-4-7 Substitute teachers pay.
Please note that the salary schedule within the bill as it is currently written does not include the salary for a professional employee with a Master’s Plus 15 degree, Master’s Plus 30 degree, Master’s Plus 45 degree, or Doctorate degree from 36 years’ experience to 45 years’ experience. It is assumed that the intent of the legislature was to include an increase, and the fiscal note has been prepared accordingly.
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us