Tex. Educ. Code § 48.255 · Subchapter F. FINANCING THE PROGRAM
STATE COMPRESSION PERCENTAGE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this title, "state compression percentage" means the percentage of the rate of $1.00 per $100 valuation of taxable property that is used to determine a school district's maximum compressed tax rate under Section 48.2551.
(b) The state compression percentage is the lower of:
(1) 93 percent, or a lower percentage set by appropriation for a school year;
(2) the percentage determined by the following formula:
SCP = PYCP X 1.025/(1 + ECPV); or
(3) the percentage determined under this section for the preceding school year.
(c) For purposes of Subsection (b)(2):
(1) "SCP" is the state compression percentage;
(2) "PYCP" is the state compression percentage for the preceding school year; and
(3) "ECPV" is the estimated percentage change in total taxable property value for the applicable tax year as determined based on the estimate submitted to the legislature under Section 48.269.
Notes and commentary — not statutory text
History
Transferred, redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.006, eff. September 1, 2020.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ED/htm/ED.48.htm
- Text hash
- sha256 086f9d85770c69c93843db6d4c3612687df72a5075c6255f4787d59c543bf2e6
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 4 provisions
Provisions in this library whose text cites Tex. Educ. Code § 48.255. Each shows the citation as that text prints it.
Education Code
- Tex. Educ. Code § 30.003SUPPORT OF STUDENTS ENROLLED IN TEXAS SCHOOL FOR THE BLIND AND VISUALLY IMPAIRED OR TEXAS SCHOOL FOR THE DEAF.Printed as Section 48.255
- Tex. Educ. Code § 45.003BOND AND TAX ELECTIONS.Printed as Section 48.255
- Tex. Educ. Code § 48.2551MAXIMUM COMPRESSED TAX RATE.Printed as Section 48.255
- Tex. Educ. Code § 48.2552LIMITATION ON MAXIMUM COMPRESSED RATE.Printed as Section 48.255
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.