Isogeometric finite element analysis has become a powerful alternative to standard finite elements due to their flexibility in handling complex geometries. One major drawback of NURBS based isogeometric finite elements is their less effectiveness of local refinement. In this study, we present an alternative to NURBS based isogeometric finite elements that allow for local refinement. The idea is based on polynomial splines and exploits the flexibility of T-meshes for local refinement. The shape functions satisfy important properties such as non-negativity, local support and partition of unity. We will demonstrate the efficiency of the proposed method by two numerical examples.