FISCAL NOTE
Date Requested: February 12, 2026
Time Requested: 11:22 AM |
| Agency: |
Education, WV Department of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3416 |
Introduced |
HB4765 |
|
|---|
| CBD Subject: |
Governor -- Bills Requested By |
|---|
|
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, in its current form, provides a 3% pay increase for state teachers and service personnel across all salary scales. In its current form, has an estimated cumulative cost to the West Virginia Department of Education (WVDE) under the Public School Support Program (PSSP) for salary increases for professional educators, service personnel, and student support personnel in the amount of $47,701,265.
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 |
47,701,265 |
47,701,265 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
47,701,265 |
47,701,265 |
| 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) for the equivalent of a 3% across-the-board increase in the basic professional educators, service personnel, and student support personnel salary schedule is $47,701,265 for 2026-27 and annually thereafter.
This cost estimate includes the estimated increases in Step 1 for professional educator salaries ($27,177,511), Step 2 for service personnel salaries ($11,286,887), Step 3 for fixed charges ($3,298,641), Step 5 for professional student support salaries ($1,861,298), Step 6 for substitute costs ($1,008,142), and retirement ($3,068,786).
The total portion of the overall additional cost attributable to professional educators is $32,148,278, the portion attributable to service personnel is $13,351,258, and the portion attributable to professional student support personnel is $2,201,729.
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
N/A
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us