Tex. Educ. Code Section 48.052
Sparsity Adjustment

(a)

Notwithstanding Section 48.051 (Basic Allotment), a school district that has fewer than 130 students in average daily attendance shall be provided a basic allotment on the basis of 130 students in average daily attendance if it offers a kindergarten through grade 12 program and has preceding or current year’s average daily attendance of at least 90 students or is 30 miles or more by bus route from the nearest high school district. A district offering a kindergarten through grade 8 program whose preceding or current year’s average daily attendance was at least 50 students or which is 30 miles or more by bus route from the nearest high school district shall be provided a basic allotment on the basis of 75 students in average daily attendance. An average daily attendance of 60 students shall be the basis of providing the basic allotment if a district offers a kindergarten through grade 6 program and has preceding or current year’s average daily attendance of at least 40 students or is 30 miles or more by bus route from the nearest high school district.

(b)

Subsection (c) applies only to a school district that:

(1)

does not offer each grade level from kindergarten through grade 12 and whose prospective or former students generally attend school in a state that borders this state for the grade levels the district does not offer;

(2)

serves both students residing in this state and students residing in a state that borders this state who are subsequently eligible for in-state tuition rates at institutions of higher education in either state regardless of the state in which the students reside; and

(3)

shares students with an out-of-state district that does not offer competing instructional services.

(c)

Notwithstanding Subsection (a) or Section 48.051 (Basic Allotment), a school district to which this subsection applies, as provided by Subsection (b), that has fewer than 130 students in average daily attendance shall be provided a basic allotment on the basis of 130 students in average daily attendance if it offers a kindergarten through grade four program and has preceding or current year’s average daily attendance of at least 75 students or is 30 miles or more by bus route from the nearest high school district.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.10, eff. September 28, 2011.
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 57.11, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 785 (H.B. 2593), Sec. 1, eff. September 1, 2015.
Transferred, redesignated and amended from Education Code, Section 42.105 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.021, eff. September 1, 2019.

Source: Section 48.052 — Sparsity Adjustment, https://statutes.­capitol.­texas.­gov/Docs/ED/htm/ED.­48.­htm#48.­052 (accessed Jun. 5, 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
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Accessed:
Jun. 5, 2024

§ 48.052’s source at texas​.gov