September 2025 Committee on School Finance/Permanent School Fund Item 1
Per Capita Apportionment Rate for the 2025-2026 School Year
September 11, 2025
COMMITTEE ON SCHOOL FINANCE/PERMANENT SCHOOL FUND: DISCUSSION
STATE BOARD OF EDUCATION: NO ACTION
SUMMARY: A per capita apportionment rate for each school year is set by the commissioner of education based on an estimate of the amount available for expenditure from the Available School Fund (ASF). This item provides an opportunity for Agency staff to present the preliminary rate for the 2025-2026 school year.
STATUTORY AUTHORITY: Texas Education Code (TEC), §§48.004, 48.251(c), and 43.001(b).
TEC, §48.004, requires the commissioner to implement and administer the Foundation School Program (FSP).
TEC, §48.251(c), requires the FSP to be financed with state available school funds distributed in accordance with the law.
TEC, §43.001(b), describes the appropriations that make up the ASF.
The full text of statutory citations can be found in the links above.
BACKGROUND INFORMATION AND JUSTIFICATION: House Bill 1, the General Appropriations Bill enacted by the 89th Texas Legislature, Regular Session, 2025, contains an estimate of the amount that will be available for expenditures from the ASF for the 2025-2026 school year. The per capita apportionment will include distributions from the Permanent School Fund and funds from state occupation taxes and from the Motor Fuels Tax. The preliminary per capita apportionment rate set by the commissioner of education is based on an estimate of the funds available for expenditure. A final rate is established later in the school year by the commissioner of education based on actual funds available for expenditure.
The per capita apportionment rate finances part of the cost of the FSP. State aid comes from the ASF and the Foundation School Fund (FSF). The per capita apportionment rate determines how much of each district's total state aid is paid from the ASF. The part that is not financed by the ASF must be paid from the FSF.
Staff Members Responsible:
Carla Steffen, Deputy Commissioner for Finance
Amy Copeland, Associate Commissioner for School Finance
Sara Kohn, Director of State Funding, Forecasting and Fiscal Analysis
Attachment:
Preliminary Per Capita Apportionment Rate for School Year 2025-2026