Tex. Educ. Code Section 48.051
Basic Allotment


(a)

For each student in average daily attendance, not including the time students spend each day in special education programs in an instructional arrangement other than mainstream or career and technology education programs, for which an additional allotment is made under Subchapter C, a district is entitled to an allotment equal to the lesser of $6,160 or the amount that results from the following formula:
where:
“A” is the allotment to which a district is entitled;
“TR” is the district’s tier one maintenance and operations tax rate, as provided by Section 45.0032 (Components of Maintenance and Operations Tax); and
“MCR” is the district’s maximum compressed tax rate, as determined under Section 48.2551 (Maximum Compressed Tax Rate).

(b)

A greater amount for any school year may be provided by appropriation.

(c)

During any school year for which the maximum amount of the basic allotment provided under Subsection (a) or (b) is greater than the maximum amount provided for the preceding school year, a school district must use at least 30 percent of the amount, if the amount is greater than zero, that equals the product of the average daily attendance of the district multiplied by the amount of the difference between the district’s funding under this chapter per student in average daily attendance for the current school year and the preceding school year to provide compensation increases to full-time district employees other than administrators as follows:

(1)

75 percent must be used to increase the compensation paid to classroom teachers, full-time librarians, full-time school counselors certified under Subchapter B (Purpose), Chapter 21 (Educators), and full-time school nurses, prioritizing differentiated compensation for classroom teachers with more than five years of experience; and

(2)

25 percent may be used as determined by the district to increase compensation paid to full-time district employees.

(c-1)

A school district employee who received a salary increase under Subsection (c) from a school district for the 2019-2020 school year is, as long as the employee remains employed by the same district and the district is receiving at least the same amount of funding as the amount of funding the district received for the 2019-2020 school year, entitled to salary that is at least equal to the salary the employee received for the 2019-2020 school year. This subsection does not apply if the board of trustees of the school district at which the employee is employed:

(1)

complies with Sections 21.4021 (Furloughs), 21.4022 (Required Process for Development of Furlough Program or Other Salary Reduction Proposal), and 21.4032 (Reductions in Salaries of Classroom Teachers and Administrators) in reducing the employee’s salary; and

(2)

has adopted a resolution declaring a financial exigency for the district under Section 44.011 (Financial Exigency).

(c-2)

A reduction in the salary of a school district employee described by Subsection (c-1) is subject to the rights granted to the employee under this code.

(d)

In this section, “compensation” includes benefits such as insurance premiums.
Transferred, redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1A.005, eff. September 1, 2020.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 806 (H.B. 1525), Sec. 23, eff. September 1, 2021.

Source: Section 48.051 — Basic Allotment, https://statutes.­capitol.­texas.­gov/Docs/ED/htm/ED.­48.­htm#48.­051 (accessed Apr. 20, 2024).

48.001
State Policy
48.002
Purposes of Foundation School Program
48.003
Student Eligibility
48.004
Administration of the Program
48.005
Average Daily Attendance
48.006
Average Daily Attendance for Districts in Disaster Area
48.007
Off-campus Programs Approved for Purposes of Average Daily Attendance
48.009
Required Peims Reporting
48.010
Determination of Funding Levels
48.0051
Incentive for Additional Instructional Days
48.051
Basic Allotment
48.052
Sparsity Adjustment
48.053
Allotment for Certain Special-purpose School Districts
48.101
Small and Mid-sized District Allotment
48.102
Special Education
48.103
Allotment for Student with Dyslexia or Related Disorder
48.104
Compensatory Education Allotment
48.105
Bilingual Education Allotment
48.106
Career and Technology Education Allotment
48.107
Public Education Grant Allotment
48.108
Early Education Allotment
48.109
Gifted and Talented Student Allotment
48.110
College, Career, or Military Readiness Outcomes Bonus
48.111
Fast Growth Allotment
48.112
Teacher Incentive Allotment
48.114
Mentor Program Allotment
48.115
School Safety Allotment
48.151
Transportation Allotment
48.152
New Instructional Facility Allotment
48.153
Dropout Recovery School and Residential Placement Facility Allotment
48.154
Tuition Allotment for Districts Not Offering All Grade Levels
48.155
College Preparation Assessment Reimbursement
48.156
Certification Examination Reimbursement
48.201
Purpose
48.202
Tier Two Allotment
48.203
Limitation on Enrichment Tax Rate
48.204
Computation of Aid for District on Military Reservation or at State School
48.251
Financing
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
48.255
State Compression Percentage
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
48.265
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
48.271
Effect of Appraisal Appeal
48.272
Recovery of Overallocated Funds
48.273
Foundation School Fund Transfers
48.274
Foundation School Fund Transfers to Certain Charter Schools
48.275
Use of Certain Funds
48.277
Formula Transition Grant
48.278
Equalized Wealth Transition Grant
48.279
Maintenance of State Financial Support for Special Education
48.283
Additional State Aid for Certain Districts Impacted by Compression
48.301
Additional Assistance for Districts with Students Using Public Education Grants
48.302
Subsidy for High School Equivalency Examination for Certain Individuals
48.303
Additional State Aid for Regional Education Service Center Staff Salary Increases
48.305
Allotment for Non-enrolled Students Participating in University Interscholastic League Activities
48.307
Additional State Aid for State-approved Instructional Materials
48.308
Additional State Aid for Open Education Resource Instructional Material
48.1041
Compensatory Education Allotment Advisory Committee
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
48.2551
Maximum Compressed Tax Rate
48.2552
Limitation on Maximum Compressed Rate
48.2556
Posting on Agency Website of Information Related to Reduction of Limitation of Tax on Homesteads of Elderly or Disabled
48.2642
Adjustments for Texas First Early High School Completion Program Graduates
48.2721
Recovery of Funds from Excessive Taxation

Accessed:
Apr. 20, 2024

§ 48.051’s source at texas​.gov