Texas Education Code
§ 48.257 — LOCAL REVENUE LEVEL IN EXCESS OF ENTITLEMENT
ED § 48.257Title 2. PUBLIC EDUCATION · Part I. SCHOOL FINANCE AND FISCAL MANAGEMENT · Ch. 48. FOUNDATION SCHOOL PROGRAM · Art. F. FINANCING THE PROGRAM
Statute text
View on source(a)Subject to Subsection (b), if a school district's tier one local share under Section 48.256 exceeds the district's entitlement under Section 48.266(a)(1) less the district's distribution from the state available school fund, the district must reduce the district's tier one revenue level in accordance with Chapter 49 to a level not to exceed the district's entitlement under Section 48.266(a)(1) less the district's distribution from the state available school fund.
(b)This subsection applies only to a school district to which Subsection (a) applies. If a district's maintenance and operations tax collections from the tax rate described by Section 45.0032(a) for the current tax year minus the required reduction in a district's tier one revenue level under Subsection (a) results in an amount that is less than the amount of the district's entitlement under Section 48.266(a)(1) less the district's distribution from the state available school fund, the agency shall adjust the amount of the reduction required in the district's tier one revenue level under Subsection (a) up to the amount of local funds necessary for the district's entitlement under Section 48.266(a)(1) less the district's distribution from the state available school fund. (b-1) If for any school year a school district receives an adjustment under Subsection (b) and, after that adjustment, is no longer subject to Subsection (a), the district is entitled to additional state aid for that school year in an amount equal to the lesser of:
(1)the difference, if the difference is greater than zero, between:
(A)the amount to which the district is entitled under Subchapters B, C, and D less the district's distribution from the available school fund for that school year; and
(B)the district's tier one maintenance and operations tax collections for that school year; or
(2)the district's allotment under Section 48.158 for that school year.
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Legislative history
Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 35, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 1.08, eff. September 1, 2025.