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Chapter 48

Foundation School Program

Subchapter A. General Provisions

Subchapter B. Basic Entitlement

Subchapter C. Student-Based Allotments

Subchapter D. Additional Funding

Subchapter E. Tier Two Entitlement

Subchapter F. Financing the Program

48.251 Financing; General Rule 48.252 School District Entitlement for Certain Students 48.253 Additional State Aid for Tax Increment Financing Payments 48.254 Additional State Aid for Ad Valorem Tax Credits under Texas Economic Development Act 48.2541 Additional State Aid for Certain Ad Valorem Tax Refunds 48.2542 Additional State Aid for Adjustment of Limitation on Tax Increases on Homestead of Elderly or Disabled 48.2543 Additional State Aid for Homestead Exemption 48.255 State Compression Percentage 48.2551 Maximum Compressed Tax Rate 48.2552 Limitation on Maximum Compressed Rate 48.2553 Permitted Tax Rate for Maintenance of 2020-2021 School Year Basic Allotment 48.2556 Posting on Agency Website of Information Related to Reduction of Limitation of Tax on Homesteads of Elderly or Disabled 48.256 Local Share of Program Cost (tier One) 48.2561 Guaranteed Yield Increment Adjustment 48.257 Local Revenue Level in Excess of Entitlement 48.258 Adjustment for Rapid Decline in Taxable Value of Property 48.259 Adjustment for Optional Homestead Exemption 48.260 Adjustment for Property Value Affected by State of Disaster 48.261 Reimbursement for Disaster Remediation Costs 48.262 Adjustments for Certain Districts Receiving Federal Impact Aid 48.2642 Adjustments for Texas First Early High School Completion Program Graduates 48.265 Excess Funds for Video Surveillance of Special Education Settings 48.266 Distribution of Foundation School Fund 48.267 Adjustment by Commissioner 48.268 Adjustment for Resolution of Dispute or Error Resulting in Taxation of Same Property by Multiple School Districts 48.269 Estimates Required 48.270 Falsification of Records; Report 48.271 Effect of Appraisal Appeal 48.272 Recovery of Overallocated Funds 48.2721 Recovery of Funds from Excessive Taxation 48.273 Foundation School Fund Transfers 48.274 Foundation School Fund Transfers to Certain Charter Schools 48.275 Use of Certain Funds 48.279 Maintenance of State Financial Support for Special Education 48.283 Additional State Aid for Certain Districts Impacted by Compression 48.284 Additional State Aid for Regional Insurance Cost Differentials 48.285 Additional State Aid to Ensure Funding of Retention Allotments

Subchapter G. Miscellaneous Provisions