Chapter 38: Oklahoma

Although equalization of funding among school districts is not required by the Oklahoma constitution, the state legislature has established as a goal the maintenance of a degree of interdistrict 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 annually provides the largest share of funding for common schools, and education represents the largest single item in the state’s annual budget. The local portion of the school funding formula includes yields based on a total of 39 local district mills plus other chargeable local district income.