Tex. Educ. Code § 48.256 · Subchapter F. FINANCING THE PROGRAM
LOCAL SHARE OF PROGRAM COST (TIER ONE).
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Each school district's share of the Foundation School Program is determined by the following formula:
LFA = TR X DPV
where:
"LFA" is the school district's local share;
"TR" is the school district's adopted tier one maintenance and operations tax rate, as described by Section 45.0032(a) for each hundred dollars of valuation; and
"DPV" is the taxable value of property in the school district for the current tax year determined under Subchapter M, Chapter 403, Government Code.
(b) The commissioner shall adjust the values reported by the comptroller to reflect reductions in taxable value of property resulting from natural or economic disaster in the year in which the valuations are determined. The decision of the commissioner is final. An adjustment does not affect the local fund assignment of any other school district.
(c) Appeals of district values shall be held pursuant to Section 403.303, Government Code.
(d) This subsection applies to a school district in which the board of trustees entered into a written agreement with a property owner for the implementation of a limitation on taxable value under Subchapter T, Chapter 403, Government Code. For purposes of determining "DPV" under Subsection (a) for a school district to which this subsection applies, the commissioner shall exclude a portion of the market value of property not otherwise fully taxable by the district under Subchapter T, Chapter 403, Government Code. The comptroller shall provide information to the agency necessary for this subsection.
(d-1) Subsection (d) applies to an agreement for the implementation of a limitation on appraised value under former Subchapter B or C, Chapter 313, Tax Code, that was in effect on January 1, 2023, in the same manner as that subsection applies to an agreement described by that subsection. If the agreement for the limitation on appraised value requires a revenue protection payment to the school district, the payment shall be based on the district's taxable value of property for the preceding tax year.
(e) Subsection (d-1) does not apply to property that was the subject of an application under former Subchapter B or C, Chapter 313, Tax Code, made after May 1, 2009, that the comptroller recommended should be disapproved.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. Amended by Acts 1997, 75th Leg., ch. 1071, Sec. 18, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 396, Sec. 3.01(a), eff. Sept. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 59, eff. September 1, 2009.
Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 7, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 19, eff. November 3, 2015.
Transferred, redesignated and amended from Education Code, Section 42.252 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.040, eff. September 1, 2019.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 3, eff. January 1, 2024.
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 d334953412dd415458b58f56d2dc46e0ce0d4f3acfd096dc66f578f93abe6a11
- 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.
Education Code
Government Code
- Tex. Gov't Code ch. 403, subch. MSTUDY OF SCHOOL DISTRICT PROPERTY VALUESPrinted as Subchapter M, Chapter 403, Government Code
- Tex. Gov't Code § 403.303PROTEST.Printed as Section 403.303, Government Code
- Tex. Gov't Code ch. 403, subch. TTEXAS JOBS, ENERGY, TECHNOLOGY, AND INNOVATION ACTPrinted as Subchapter T, Chapter 403, Government Code
Cited by 8 provisions
Provisions in this library whose text cites Tex. Educ. Code § 48.256. Each shows the citation as that text prints it.
Education Code
- Tex. Educ. Code § 13.054ACADEMICALLY UNACCEPTABLE SCHOOL DISTRICTS.Printed as Section 48.256
- Tex. Educ. Code § 29.008CONTRACTS FOR SERVICES; RESIDENTIAL AND DAY PLACEMENT PROGRAMS.Printed as Section 48.256
- Tex. Educ. Code § 48.053ALLOTMENT FOR CERTAIN SPECIAL-PURPOSE SCHOOL DISTRICTS.Printed as Section 48.256
- Tex. Educ. Code § 48.202TIER TWO ALLOTMENT.Printed as Section 48.256 | Section 48.256(d)
- Tex. Educ. Code § 48.203LIMITATION ON ENRICHMENT TAX RATE.Printed as Section 48.256
- Tex. Educ. Code § 48.257LOCAL REVENUE LEVEL IN EXCESS OF ENTITLEMENT.Printed as Section 48.256
- Tex. Educ. Code § 48.266DISTRIBUTION OF FOUNDATION SCHOOL FUND.Printed as Section 48.256
- Tex. Educ. Code § 48.273FOUNDATION SCHOOL FUND TRANSFERS.Printed as Section 48.256
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.