The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - In 2024 ‑25, the maintenance factor payment makes the guarantee highly sensitive to revenue changes. The potential fluctuations in 2024 ‑25, however, are much smaller than in the other years. Prepare for the Possibility the Guarantee Is Billions of Dollars Lower.
https://lao.ca.gov/Publications/Report/5110

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - In October 2024, State Preschool enrollment was roughly 40,000 students lower than October 2019 enrollment. Since the pandemic, the state has held providers harmless from enrollment declines. The hold harmless is set to expire June 30, 2026.
https://lao.ca.gov/Publications/Report/5168

The 2026-27 Budget: K-12 Proposals

Feb 19, 2026 - From 2022 ‑23 through 2024 ‑25, the state appropriation remained at $4  billion annually, while the Tier 1 rate and overall Tier 1 TK ‑6 attendance increased. As a result, funding available for Tier 2 rates decreased.
https://lao.ca.gov/Publications/Report/5131

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Chapter 442 of 2024 (SB 98, Portantino) requires our office to report on the effects of changing the student count methodology of the Local Control Funding Formula and other K-12 education programs from average daily attendance to student enrollment.
https://lao.ca.gov/Publications/Report/5100

Assessing a Shift to Enrollment-Based School Funding [Publication Details]

Jan 6, 2026 - Chapter 442 of 2024 (SB 98, Portantino) requires our office to report on the effects of changing the student count methodology of the Local Control Funding Formula and other K-12 education programs from average daily attendance to student enrollment.
https://lao.ca.gov/Publications/Detail/5100