FISCAL NOTE
Date Requested: January 14, 2026
Time Requested: 08:15 PM |
| Agency: |
Education, WV State Board of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2174 |
Introduced |
SB246 |
|
|---|
| CBD Subject: |
Education (K12) |
|---|
|
FUND(S):
0317
Sources of Revenue:
General Fund Federal Funding
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This proposed legislation updates the school aid funding formula by establishing a minimum net enrollment of 1,200 students for each county. In its current form, the total estimated cost to the State under the Public-School Support Plan (PSSP) for the 2026-27 year and thereafter is $3,075,743.
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 |
300,000 |
3,075,743 |
3,075,743 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
3,075,743 |
3,075,743 |
| 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 under the Public School Support Plan (PSSP) for the proposed legislation is $3,075,743 for the 2026-27 year and thereafter. Under the existing statute, county boards of education with less than 1400 students are provided additional students for state aid funding purposes, but only 1 of the 13 county boards with less than 1400 students (Pocahontas) are initially funded at the 1400 level. The other 12 counties currently with enrollment of less than 1400 students are given additional students based on the difference between their actual enrollment and 1400 after consideration of their population density compared to that of Pocahontas. These counties are then provided an additional 10% increase in net enrollment capped at a maximum of 1400 students as provided by HB206 passed during the 2019 First Special Legislative Session. Currently, one other county board, Clay, is capped at the 1400 enrollment amount. Under the proposed legislation, districts would be funded at a minimum 1200 student level, increasing the state aid funding and number of funded positions for applicable districts. There are 4 counties that would receive increased funding as a result of the proposed legislation: Calhoun, Gilmer, Pleasants, and Wirt. The estimated cost for the proposed legislation for the 2026-27 year is $3,075,743. This consists of an increase in Step 1 (Allowance for Professional Educators) of $1,465,704 due to an additional 26.85 funded positions , Step 2 (Allowance for Service Personnel) of $614,166 due to an additional 20.46 funded positions, Step 5 (Allowance for Student Support Personnel) of $102,542 due to an additional 1.84 funded positions, Step 3 (Allowance for Fixed Charges) of $178,521, Steps 6b & 6c (Allowance for Substitutes) of $54,560, Retirement of $153,938 and PEIA of $506,312. The estimated cost for the proposed legislation would vary each year depending on the changes in student enrollment. If actual student enrollment continues to decline, the cost to the state would increase accordingly.
Memorandum
N/A
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us