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Exceptional student education (ESE) is Florida’s name for the specially designed instruction, special education and related services that public schools provide to exceptional students, a group that Florida law defines to include both students with disabilities and students who are gifted. Students with disabilities are served under the Individuals with Disabilities Education Act (IDEA) and receive an individual educational plan (IEP); students whose only exceptionality is giftedness receive an educational plan (EP) under state rules. This guide covers the legal definitions, eligibility categories and evaluation timelines, IEPs and EPs, Florida’s placement terms, how ESE is funded through the matrix of services and the ESE Guaranteed Allocation, and the state bureau and networks that support districts.
Table of contents
Executive Summary
Florida served 449,221 children and students ages 3 through 21 under IDEA Part B in 2024-25, according to the U.S. Department of Education. In the same year, 78.32% of Florida students with IEPs ages 5 (in kindergarten) through 21 spent 80% or more of the day in a regular class, just under the state target of 78.60%, and 96.97% of initial evaluations were completed within the 60-day timeline, against a federal compliance target of 100%.
The state pays for ESE mainly through the Florida Education Finance Program (FEFP). The 2026-27 FEFP second calculation includes a $1.49 billion ESE Guaranteed Allocation, plus weighted funding for students with the most intensive needs, determined by a matrix of services.
Key Takeaways
- ESE is broader than special education: Florida’s definition of exceptional student includes gifted students (s. 1003.01(9)(a), F.S.).
- Two plans, two rule sets: an IEP under Rule 6A-6.03028 for students with disabilities, an EP under Rule 6A-6.030191 for students who are only gifted.
- Each category has its own eligibility rule in the 6A-6.030xx series of the Florida Administrative Code.
- Initial evaluations for a disability are due within 60 calendar days of consent, with listed days excluded; gifted evaluations within 90 school days.
- A matrix of services sets the funding level: Support Levels IV and V carry weighted cost factors; other ESE services are funded through the ESE Guaranteed Allocation.
- BEESS and FDLRS support districts, which must have their ESE Policies and Procedures approved by the state.
What Is Exceptional Student Education?
Exceptional student education is the system of specially designed instruction, special education and related services that Florida school districts provide to students found eligible as exceptional students under State Board of Education rules.
Two statutes and one rule frame it:
- Who is exceptional. An exceptional student is “any student who has been determined eligible for a special program in accordance with rules of the State Board of Education,” and the term “includes students who are gifted and students with disabilities” (s. 1003.01(9)(a), F.S.).
- What services are. Special education services are “specially designed instruction and such related services as are necessary for an exceptional student to benefit from education,” from transportation and evaluation to OT and PT services, speech-language services, interpreters, transition services and assistive technology (s. 1003.01(9)(b)).
- Who is served. Rule 6A-6.0331 sets the goal of a free appropriate public education for students with disabilities ages 3 through 21 and for gifted students in kindergarten through grade 12.
ESE vs Special Education
For students with disabilities, ESE and special education mean the same thing: IDEA applies in full, with Florida rules on top. The difference is giftedness. IDEA does not cover gifted students, so their programs rest only on state law, with their own eligibility rule, plan and procedural safeguards. At the state level, BEESS administers programs for students with disabilities, while FDOE’s gifted education page points to the Bureau of Standards and Instructional Support for gifted programs.
ESE Eligibility Categories in Florida
Each exceptionality has its own State Board of Education rule. Florida’s list differs from IDEA’s 13 categories in 34 CFR 300.8: it separates speech and language impairments, adds hospitalized or homebound students and gifted students, uses developmental delay through age 9 or the end of grade 2, and has no separate multiple disabilities category.
| Exceptionality | Florida rule |
|---|---|
| Intellectual disabilities | 6A-6.03011 |
| Speech impairments | 6A-6.03012 |
| Language impairments | 6A-6.030121 |
| Deaf or hard of hearing | 6A-6.03013 |
| Visual impairments | 6A-6.03014 |
| Orthopedic impairment | 6A-6.030151 |
| Other health impairment | 6A-6.030152 |
| Traumatic brain injury | 6A-6.030153 |
| Emotional/behavioral disabilities | 6A-6.03016 |
| Specific learning disabilities | 6A-6.03018 |
| Gifted | 6A-6.03019 |
| Homebound or hospitalized | 6A-6.03020 |
| Dual sensory impairments | 6A-6.03022 |
| Autism spectrum disorder | 6A-6.03023 |
| Developmentally delayed, ages 3 through 9 or through grade 2 | 6A-6.03027 |
| Infants and toddlers with established conditions or developmental delay, birth through 2 | 6A-6.03030, 6A-6.03031 |
For gifted eligibility, a student shows a need for a special program, a majority of gifted characteristics on a standard scale or checklist, and an IQ of two standard deviations or more above the mean on an individually administered test. Districts may also use a state-approved plan for under-represented groups, defined as students who are limited English proficient or from low socio-economic status families (Rule 6A-6.03019).
From Referral to Eligibility
Rule 6A-6.0331, amended effective September 23, 2025, governs general education interventions, evaluation, eligibility and reevaluation.
- A multi-tiered system of support comes first for K-12 students, with parent involvement, a classroom observation, vision and hearing screenings and progress data shared with parents. It may not “delay appropriate evaluation of a student suspected of having a disability.”
- Consent within 30 days. Once intervention data show a student may need special education, the district requests consent within 30 days. After a parent’s request, it has 30 days to obtain consent or give written notice of refusal. Interventions can run alongside a parent-requested evaluation.
- 60 calendar days to evaluate. Holidays, breaks, summer vacation, a student’s absences when they exceed eight school days and, since 2025, Governor-authorized closures for inclement weather or natural disasters do not count. Parent and district may agree in writing to extend by up to 30 calendar days in limited cases.
- Up to 90 school days for gifted evaluations, within the period set in the district’s ESE Policies and Procedures.
- Reevaluation at least once every three years, and no more than once a year unless parent and district agree; it requires informed parental consent.
A student may not be found eligible as a student with a disability when the determinant factor is a lack of appropriate reading or math instruction or limited English proficiency, and limited English proficiency may not be the reason to deny gifted eligibility. For English learners who may also have a disability, see our guide to dually identified students; for the federal steps, see special education evaluation.
IEP vs EP: Plans for Students With Disabilities and Gifted Students
| IEP | EP | |
|---|---|---|
| Who | Students with disabilities, including gifted students who also have a disability | Students whose only exceptionality is gifted |
| Rule | IDEA and Rule 6A-6.03028 | Rule 6A-6.030191 |
| Team | Parents, regular and special education teachers, district representative, interpreter of evaluations; a teacher of the gifted if the student is also gifted | Parents, a regular education teacher, at least one teacher of the gifted, a district representative, an interpreter of evaluations |
| Contents | Present levels, measurable annual goals, services, accommodations, assessment participation, transition planning | Present levels including strengths and interests, goals with benchmarks or short-term objectives, specially designed instruction, progress reporting |
| First plan | Within 30 calendar days of eligibility | Within 30 calendar days of eligibility |
| Review | At least annually | At least every 3 years in grades K-8, every 4 years in grades 9-12 |
| Safeguards | Rule 6A-6.03311 and IDEA | Rule 6A-6.03313 |
For a twice-exceptional student, the IEP must address the strengths, needs and services tied to giftedness (Rule 6A-6.030191). How IEP meetings run under federal rules is explained in our IEP meeting guide; parent rights in Florida, including the gifted safeguards, are in our guide to Florida procedural safeguards.
Where ESE Is Delivered: Florida’s Placement Terms
Section 1003.57(1)(a), F.S., requires districts to describe settings for students with disabilities ages 6 through 21 with fixed terms:
| Term | Time with nondisabled peers |
|---|---|
| Regular class | 80% or more of the school week |
| Resource room | Between 40% and 80% |
| Separate class | Less than 40% |
| ESE center or special day school | A separate public school that nondisabled peers cannot access |
| Other separate environment | A separate private school, residential facility, or hospital or homebound program |
The statute also defines “inclusion” as education in a general education regular class, with natural proportions and supports for teachers. Every three years, each district and school completes a Best Practices in Inclusive Education (BPIE) assessment with a Florida Inclusion Network facilitator and adds the results and improvement plans to its ESE policies and procedures (s. 1003.57(1)(f)). Placement in an ESE center also requires a separate state consent form.
State and District Roles: BEESS, FDLRS and District Procedures
- BEESS. The Bureau of Exceptional Education and Student Services “administers programs for students with disabilities” and coordinates student services across the state. It monitors districts, runs dispute resolution and publishes the state’s IDEA reports.
- FDLRS. The Florida Diagnostic and Learning Resources System, maintained under s. 1006.03, F.S., is a network of 18 associate centers that help districts locate and identify exceptional children, train staff, select materials and use assistive technology. Six multidisciplinary centers provide diagnostic evaluations for children with complex medical, emotional or behavioral needs.
- Other state projects include SEDNET, a network of 18 regional projects for students with or at risk of emotional or behavioral disabilities, seven regional Centers for Autism and Related Disabilities (CARD), and the Florida Inclusion Network.
- District ESE Policies and Procedures. Each district submits its procedures to FDOE at least once every three years (s. 1003.57(1)(b)1.). FDOE approval is required for the district to use weighted FEFP cost factors, and the document sets out its evaluation, eligibility and placement procedures.
Florida-Specific Duties to Families
- Funding information at the first IEP meeting: the amount the district receives from the state for each of the five ESE support levels (s. 1003.57(1)(j)).
- Scholarship options within 10 days after an IEP or Section 504 plan is issued (s. 1003.57(1)(k)).
- Separate consent forms for the alternate assessment with access points instruction and for ESE center placement (s. 1003.5715). See the Florida alternate assessment.
- Notice of missed related services within 10 school days, with a make-up plan, since July 1, 2026 (s. 1003.5716(5)); see related services in special education.
- Transition planning starts early: the IEP team begins in the student’s seventh grade year or at age 12, whichever comes first (s. 1003.5716(1)); see transition IEP goals.
Funding and Staffing
The Matrix of Services and Support Levels
The Commissioner of Education specifies a matrix of services that districts use to assign the two weighted cost factors for students with the highest levels of need (s. 1011.62(1)(c)-(d), F.S.). The 2021 Matrix of Services form rates services in five domains (curriculum and learning environment, social or emotional behavior, independent functioning, health care, communication) at levels 1 to 5, adds special considerations, and converts the total to a cost factor from 251 to 255. Trained staff complete it at initial placement and at least every three years, and services must match the IEP. The matrix never limits the services a student is owed.
| Matrix result | How the student is funded | 2026-27 cost factor |
|---|---|---|
| 251 to 253 | Basic program “with ESE services” plus the ESE Guaranteed Allocation | Basic program weight |
| 254, Support Level IV | Weighted ESE program | 3.515 |
| 255, Support Level V | Weighted ESE program | 5.906 |
The ESE Guaranteed Allocation
The ESE Guaranteed Allocation funds the extra cost of services for exceptional students without a Level IV or V matrix and for gifted students in kindergarten through grade 8 (s. 1011.62(8)). Each district’s amount is the greater of its prior-year funds per eligible full-time equivalent (FTE) student or the factor in the General Appropriations Act, multiplied by its eligible FTE. In the 2026-27 FEFP second calculation of July 16, 2026, the allocation totals $1,494,121,811, with a factor of $2,164.20 per eligible FTE, up from $2,113.61 in 2025-26.
Federal Funds and Staffing
IDEA Part B adds federal funds for students with disabilities. Florida’s rule repeats the federal limit: a district may use no more than 15% of its Part B allocation for early intervening services for K-12 students not identified for special education (Rule 6A-6.0331(1)(g)). Staffing is the harder constraint, with 45 states reporting special education teacher shortages in 2024-25 (Learning Policy Institute, 2026). Florida’s ESE teaching certificate is Exceptional Student Education (Grades K-12), under Rule 6A-4.01795, and the related Florida Teacher Certification Examinations subject test is Exceptional Student Education K-12 (061). National funding rules are covered in our guide to special education funding.
Common Mistakes District Leaders Make
- Treating gifted students as IDEA students. EPs, gifted safeguards and gifted timelines are separate.
- Letting interventions delay an evaluation. Rule 6A-6.0331 forbids it, and a parent request starts a 30-day clock.
- Counting school days for a disability evaluation. The current rule counts calendar days, with listed exclusions.
- Using the matrix as a services menu. The matrix follows the IEP, not the reverse.
- Letting matrices expire. Weighted funding needs a matrix at least every three years.
- Skipping the first-meeting funding disclosure and the 10-day scholarship notice.
- Treating BPIE as paperwork. Its results belong in the district’s ESE Policies and Procedures, and the regular class indicator shows the state missed its target in 2024-25.
Recommended Actions
- Check your ESE Policies and Procedures against the 2025 amendments to Rule 6A-6.0331 and the 2026 statute changes.
- Track every evaluation in calendar days, with the reason for any excluded day, so timeline reports to FDOE hold up.
- Audit a sample of matrices against the services written in each IEP, and flag those older than three years.
- Build the family disclosures into the first IEP meeting: support level funding, scholarship options and the safeguards notice.
- Train teams on twice-exceptional students, whose IEP must address giftedness.
- Use FDLRS and FIN for evaluation support, staff training and BPIE follow-up.
Questions District Leaders Should Ask
- What share of our initial evaluations met the 60-day timeline last year, and why were the others late?
- How many students are funded at Support Levels IV and V, and do their IEPs describe the services the matrix claims?
- How does our share of students in regular classes 80% or more of the day compare with the state’s 78.32%?
- Are our gifted identification plans reaching English learners and students from low-income families?
- Which FDLRS services did our schools use this year?
Frequently Asked Questions
What is exceptional student education in Florida?
It is the specially designed instruction, special education and related services that Florida districts provide to exceptional students, meaning students with disabilities and gifted students found eligible under State Board of Education rules. Students with disabilities ages 3 through 21 receive an IEP under IDEA; students who are only gifted, in kindergarten through grade 12, receive an educational plan under state rules.
Is exceptional student education the same as special education?
Not exactly. For students with disabilities, the two terms describe the same services and IDEA applies. But Florida’s ESE also includes gifted students, who are not covered by IDEA and are served through educational plans, their own eligibility rule and their own procedural safeguards. So every special education student in Florida is an ESE student, but not every ESE student receives special education.
What are exceptional student services?
Florida law describes them as specially designed instruction plus the related services a student needs to benefit from education. Examples in the statute include transportation, evaluation services, OT and PT services, speech-language services, interpreters, orientation and mobility training, mental health services, transition services and assistive technology. The IEP or EP team decides which services each student receives, and how often.
What is the difference between an IEP and an EP in Florida?
An IEP is the federal plan for a student with a disability, reviewed at least once a year and protected by IDEA’s safeguards. An EP is Florida’s plan for a student whose only exceptionality is gifted: it includes goals with benchmarks or short-term objectives, is reviewed at least every three years in grades K-8 and every four years in grades 9-12, and follows Rule 6A-6.03313 for safeguards.
How to teach exceptional students?
Start from each student’s plan: the goals, the specially designed instruction and the accommodations the team agreed on. Teach explicitly, check understanding often, give many chances to practice with feedback, and adjust using progress data. Florida law expects education in regular classes to the maximum extent appropriate, so co-planning with general education teachers matters. Our guide to high-leverage practices describes practices with a strong research base.
What certification do ESE teachers need in Florida?
The main credential is the Exceptional Student Education (Grades K-12) certificate, whose specialization requirements are in Rule 6A-4.01795. The matching Florida Teacher Certification Examinations subject area test is Exceptional Student Education K-12 (061). Florida also offers endorsements, such as gifted, autism, prekindergarten disabilities, and severe or profound disabilities. Check FDOE’s certification office for the current routes.
Related Resources
- Florida Procedural Safeguards
- Florida Alternate Assessment
- IEP Meeting Guide
- Special Education Evaluation
- Related Services in Special Education
- Specially Designed Instruction Examples
Conclusion
Exceptional student education is Florida’s umbrella for two systems: IDEA services for students with disabilities and state-defined programs for gifted students. Districts that keep the two straight, count evaluation timelines correctly, let the IEP drive the matrix of services, and use BEESS, FDLRS and BPIE as working tools get both compliance and better access to regular classes.
Sources: Section 1003.01, Florida Statutes (2026), Definitions; Section 1003.57, Florida Statutes (2026), Exceptional students instruction; Rule 6A-6.0331, F.A.C., General Education Intervention Procedures, Evaluation, Determination of Eligibility, Reevaluation and the Provision of ESE Services (amended September 23, 2025); Rule 6A-6.030191, F.A.C., Development of Educational Plans for Exceptional Students Who Are Gifted; Rule 6A-6.03019, F.A.C., Special Instructional Programs for Students who are Gifted; Rule 6A-6.03028, F.A.C., Provision of FAPE and Development of IEPs; FDOE, 2026-27 FEFP Second Calculation (July 16, 2026); FDOE, Matrix of Services Form (2021 version); FDOE BEESS, IDEA-Funded State Projects (July 2026); FDOE BEESS, State Annual Performance Report, FFY 2024 (June 2026); U.S. Department of Education, OSEP, 2024-25 Static Tables (Part B Child Count & Educational Environments). Other statutes and rules are linked where they are cited.
Join the 2027 Special Education Pilot
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