June 2026 Committee on School Finance and Permanent School Fund Item 1
Per Capita Apportionment Rate for the 2025-2026 School Year
June 25, 2026
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). A preliminary 2025–2026 per capita apportionment rate of $471.190 was set in September 2025. A final per capita apportionment rate is set by the commissioner of education based on actual funds available for expenditure. Agency staff will present the final rate for the 2025–2026 school year at the June 2026 meeting of the Committee on School Finance/Permanent School Fund.
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 Foundation School Program 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 Available School Fund.
The full text of statutory citations can be found in the links above.
PREVIOUS BOARD ACTION: A preliminary 2025–2026 per capita apportionment rate of $471.190 was established in September 2025.
BACKGROUND INFORMATION AND SIGNIFICANT ISSUES: Senate Bill 1, the General Appropriations Bill enacted by the 89th Texas Legislature, 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.
FISCAL IMPACT: 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.
PUBLIC BENEFIT AND COST TO PERSONS: State aid for the FSP is partially funded by the ASF per capita apportionment. If this source of funds were not available, the shortfall would have to be made up from the General Revenue Fund.
Staff Members Responsible:
Amy Copeland, Associate Commissioner for School Finance
Sara Kohn, Executive Director of State Funding, Forecasting and Fiscal Analysis
Attachment:
2025-2026 Per Capita Rate