Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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economy

FiscalNotes

A Review of the Texas Economy

Translation:

Texas School Finance: Doing the Math on the State’s Biggest Expenditure

Published January 2019

Endnotes

Note: Endnote links were accurate at the time of publication.

  1. Morath v. The Texas Taxpayer & Student Fairness Coal.(PDF), 490 S.W.3d 826 (Tex. 2016).
  2. Percentages are of state and local funds; federal funds are not included since they are not part of the Foundation School Program. 
  3. Legislative Budget Board, Fiscal Size-up 2018-2019 Biennium (PDF), p. 197.
  4. Tex. Const. Article VII §1.
  5. Morath v. The Texas Taxpayer & Student Fairness Coal., 490 S.W.3d 826 (Tex. 2016).
  6. Edgewood ISD v. Kirby, 777 S.W.2d 391 (Tex. 1989), p. 12.
  7. Edgewood ISD v. Kirby, 804 S.W.2d 491 (Tex. 1991).
  8. Carrollton-Farmers Branch ISD v. Edgewood ISD, 826 S.W.2d 488 (Tex. 1992).
  9. J. Stephen Farr and Mark Trachtenberg, “The Edgewood Drama: An Epic Quest for Education Equity,” Yale Law and Policy Review, Vol. 17, Issue 2 (1998), p. 699.
  10. Texas Taxpayers and Research Association (TTARA) Research Foundation, An Introduction to School Finance in Texas (PDF) (2012), p. 25.
  11. Neeley v. West Orange Cove Consolidated Independent School District, 176 S.W.3d 746 (Tex. 2005).
  12. Mexican American Legal Defense and Educational Fund, “Texas Education Agency and Commissioner Sued over Illegal Changes to School Finance System,” March 30, 2017.
  13. Texas House of Representatives, House Research Organization, “State Seeking Review of School Finance Ruling,” Interim News Briefs (November 3, 2014).
  14. Texas Taxpayer & Student Fairness Coalition v. Williams (PDF), Final Judgment and Findings of Fact, Conclusions of Law (No. D-1-GN-11-003130).
  15. Morath v. The Texas Taxpayer & Student Fairness Coal., 490 S.W.3d 826 (Tex. 2016), p. 55.
  16. Texas House of Representatives, House Research Organization, “School Finance System Passes Texas Supreme Court Review,” Interim News Briefs (May 31, 2016).
  17. Legislative Budget Board, “Methods of Financing the Foundation School Program,” (PDF) June 2014, p. 1.
  18. Texas Education Agency, Texas Public School Finance Overview (PDF) (Austin, Texas, January 2018), pp. 9 and 13.
  19. Texas Education Agency, Texas Public School Finance Overview, p. 37.
  20. Legislative Budget Board, “Foundation School Program Overview,” (PDF) February 2017, p. 2.
  21. Texas Association of School Boards, Financial Responsibility Guide, “Overview of the School Finance System,” p. 4; and Texas Education Agency, Office of School Finance, School Finance 101: Funding of Texas Public Schools, p. 11.
  22. Legislative Budget Board, “Foundation School Program (FSP) Entitlement 2011 to 2016.” (PDF)
  23. Texas Education Agency, Office of School Finance, School Finance 101: Funding of Texas Public Schools, pp. 21-23.
  24. Texas Education Agency, Texas Public School Finance Overview, pp. 14 and 35.
  25. Texas Education Agency, “Wealth Per ADA Report.”
  26. Texas Comptroller of Public Accounts, “2017 ISD SUMMARY WORKSHEET: 142/La Salle; 142-901/Cotulla ISD.”
  27. Texas Education Agency, “Wealth per ADA Report.”
  28. Texas Education Agency, Office of School Finance, School Finance 101: Funding of Texas Public Schools, pp. 27-29; and Tex. Ed. Code Chapter 41.
  29. Texas Education Agency, Office of School Finance, School Finance 101: Funding of Texas Public Schools, p. 27; and email communication and spreadsheet from Sherry Mansell, public information coordinator, Texas Education Agency, September 27, 2018.   
  30. Texas Education Agency, Office of School Finance, School Finance 101: Funding of Texas Public Schools, p. 28; and email communication and spreadsheet from Sherry Mansell, public information coordinator, Texas Education Agency, September 27, 2018.   
  31. Texas Education Agency, PEIMS Financial Data Downloads, “2000-2017 Summarized PEIMS Actual Financial Data.”
  32. Texas Education Agency, “1994-2019 Chapter 41 Recapture Paid by District.”
  33. Texas Education Agency, PEIMS Financial Data Downloads, “2000-2017 Summarized PEIMS Actual Financial Data”; and Texas Education Agency, “1994-2019 Chapter 41 Recapture Paid by District.”
  34. Texas Education Agency, “1994-2019 Chapter 41 Recapture Paid by District”; and “FSP Revenue: State/Local Shares.”
  35. Texas Commission on Public School Finance, Funding for Impact: Equitable Funding for Students Who Need It the Most (PDF) (Austin, Texas, December 21, 2018), p. 81.
  36. Texas Education Agency, “1994-2019 Chapter 41 Recapture Paid by District”; and “FSP Revenue: State/Local Shares.”
  37. Email communication and spreadsheet from Nicole Conley Johnson, chief of business and operations, Austin Independent School District, October 4, 2018.
  38. The Aldine, Deer Park, Galena Park, Katy, Pasadena and Spring Branch Independent school districts in Harris County are authorized to tax above $1.17 cap.
  39. Email from Joe Smith, TexasISD.com, and data from TexasISD.com, September 13, 2018.
  40. Texas Comptroller of Public Accounts, “Biennial Property Tax Report, Tax Years 2016 and 2017,” (PDF) December 2018.
  41. Letter from Glenn Hegar, Texas Comptroller of Public Accounts, to the Honorable Greg Abbott, Governor of Texas, et al., October 1, 2018.
  42. Texas Comptroller of Public Accounts, “School Finance Report Data.”
  43. Texas Comptroller of Public Accounts, “Monthly State Revenue Watch, General Revenue-Related Funds: Fiscal 2019.”
  44. Texas Education Agency, School Finance 101: Funding of Texas Public Schools, pp. 11-13.
  45. Texas Education Agency, Enrollment in Texas Public Schools 2016-17 (PDF), by Brittany Wright, Spring Lee, and Daniel Murphy (Austin, Texas, June 2017), p. ix.
  46. U.S. Census Bureau, “Texas Has Nation’s Largest Annual State Population Growth.”
  47. Texas Education Agency, Enrollment in Texas Public Schools 2016-17 (PDF), p. ix.
  48. Texas Education Agency, Enrollment in Texas Public Schools 2016-17, pp. 10-11.
  49. Texas Education Agency, “School District Adopted M&O and I&S tax rates for 2006-2018.”
  50. Texas Education Agency, Fiscal Year 2020 – 2021 Legislative Appropriations Request (Austin, Texas, August 2018), pp. 3.B, 4; and Education Commissioner Mike Morath, budget hearing testimony, September 12, 2018.
  51. Legislative Budget Board, “The Permanent School Fund and the Available School Fund,” (PDF) February 2013.
  52. Marilyn Kuehlem, “Education Reforms from Gilmer-Aikin to Today,” (PDF) in Texas Public Schools: 1854-2004, Sesquicentennial Handbook (2004), pp. 60-63.
  53. University of Texas at Austin, Lyndon B. Johnson School of Public Affairs, The Initial Effects of House Bill 72 on Texas Public Schools: The Challenges of Equity and Effectiveness (Austin, Texas, 1985), pp. 1-21.
  54. Legislative Budget Board, Tex. S.B. 1019, 71st Leg., R.S., 1989, Fiscal Note, May 12, 1989.
  55. Legislative Budget Board, Tex. S.B. 1, 71st Leg., 4th C.S., 1990, Fiscal Note, April 24, 1990.
  56. Legislative Budget Board, Tex. S.B. 351, 72nd Leg., R.S., 1991, Fiscal Note, March 25, 1991.
  57. Legislative Budget Board, Tex. S.B. 7, 73rd Leg., R.S., 1993, Fiscal Note, May 27, 1993.
  58. House Research Organization, “State Finance Report: The Fiscal 1998-1999 Budget,” September 30, 1997; and Texas Education Agency, “Instructional Facilities Allotment Program.”
  59. Legislative Budget Board, “History of Economic Stabilization Fund (ESF).”
  60. Legislative Budget Board, Tex. H.B. 1, 79th Leg., 3rd C.S., Fiscal Note, May 11, 2006; and Texas Education Agency, Office of School Finance, School Finance 101: Funding of Texas Public Schools, pp. 21-22.
  61. Legislative Budget Board, Tex. H.B. 3646, 81st Leg., R.S., 2011, Fiscal Note, May 31, 2009; and Texas Education Agency, Office of School Finance, School Finance 101: Funding of Texas Public Schools, p. 23.
  62. Texas House of Representatives, Legislative Study Group, “Bill Analysis for the Conference Committee Report on House Bill 1,” 2011.
  63. Texas Equity Center, “Texas School Finance History.” (PDF)
  64. Marilyn Kuehlem, “Education Reforms from Gilmer-Aikin to Today,” pp. 60-63; and University of Texas at Austin, Lyndon B. Johnson School of Public Affairs, The Initial Effects of House Bill 72 on Texas Public Schools: The Challenges of Equity and Effectiveness, pp. 1-21.

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