Education (School Funding)

SB 65 amends rules for distributing minimum basic tax revenue to school districts. It requires the state treasurer to deposit county tax payments into a special fund and notify the state board within 35 days. The state board must then send school districts either the full deposit amount or their remaining unfunded program costs (whichever is less), but not exceeding the deposit. The bill also clarifies that the state isn't subject to certain notice requirements before implementing these tax rates.

SB 62 modifies Utah's school funding formula to adjust how districts calculate weighted pupil units (WPU) for state funding. It replaces the previous "prior year plus growth" method with a new rule: funding calculations will use the higher of either (1) the prior year's enrollment adjusted for actual growth or (2) the current school year's October enrollment count. This change directly affects public school districts and charter schools by altering how their student enrollment data influences annual funding amounts. The bill makes no new money appropriations but changes the calculation method, effective July 1, 2026.