Chapter 36: Oklahoma

Though equalization of funding among districts is not required by the Oklahoma Constitution, the Oklahoma Legislature has established as a goal the maintenance of a degree of inter district funding equity, as specified in state statute.¹ Accordingly, Oklahoma has utilized a two-tiered equalization education funding formula since 1981. The Legislature annually appropriates state aid to flow through both ‘halves’ of the formula in a single line item.² The state provides the largest share of funding for common school annually, and education represents the largest single item in the annual state budget. The local portion of the formula includes yields based on a total of 39 local district mills plus other chargeable local district income.