Can kindergarten attendance be deferred on the basis of maturity?

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State Board of Education regulations allow parents/guardians to submit a one year level of maturity waiver for a kindergarten age child if the parents believe that a delay in kindergarten attendance is in the best interest of their child. Such a child, however, must attend kindergarten the next year. Kindergarten aged students cannot attend public prekindergarten.  This includes kindergarten aged students with a kindergarten waiver on file.