Current through Reg. 49, No. 38; September 20, 2024
(a) Definitions. The following words and
terms, when used in this section, have the following meanings, unless the
context clearly indicates otherwise.
(1) Home
district--District of residence of a transferring student.
(2) Receiving district--District to which a
student is transferring for the purpose of obtaining an education.
(3) Tuition--Amount charged to the home
district by the receiving district to educate the transfer student.
(b) Tuition charge for transfer
students. For the purposes of calculating the tuition allotment of the home
district as authorized by the Texas Education Code (TEC), §48.154, the
amount of tuition that may be attributed to a home district for a transfer
student in payment for that student's education may not exceed an amount per
enrollee calculated for each receiving district. The calculated limit applies
only to tuition paid to a receiving district for the education of a student at
a grade level not offered in the home district. Tuition may be set at a rate
higher than the calculated limit if both districts enter a written agreement,
but the calculated tuition limit will be used in the calculation of the tuition
allotment for the home district. The calculation will use the most currently
available data in an ongoing school year to determine the limit that applies to
the subsequent school year. For purposes of this section, the number of
students enrolled in a district will be appropriately adjusted to account for
students ineligible for the Foundation School Program funding and those
eligible for half-day attendance.
(1)
Calculated tuition limit. Beginning with the limit for the 2012-2013 school
year, the calculated tuition limit is the sum of the excess maintenance and
operations (M&O) revenue per enrollee and the excess debt revenue per
enrollee, as calculated in paragraphs (2) and (3) of this subsection,
respectively.
(2) Excess M&O
revenue per enrollee. A district's excess M&O revenue per enrollee is
defined as the sum of state aid in accordance with the TEC, Chapter 48,
Subchapters B, C, D, and E. These state aid amounts are added to M&O tax
collections, and the sum is divided by enrollment to determine the amount of
total state and local revenue per enrolled student. The amount of state aid
gained by the addition of one transfer student is subtracted from the total
amount of state and local revenue per student to determine the revenue
shortfall created by the addition of one student. M&O taxes exclude the
local share of any lease purchases funded in the Instructional Facilities
Allotment (IFA) as referenced in the TEC, Chapter 46, Subchapter A, and taxes
paid to a tax increment fund authorized by the Texas Tax Code, Chapter 311.
(A) The data for this calculation are derived
from the Public Education Information Management System (PEIMS) fall data
submission (budgeted M&O tax collections and student enrollment) and the
legislative payment estimate (LPE) data (Foundation School Program student
counts and property value).
(B) The
state aid gained by the receiving district from the addition of one transfer
student is computed by the commissioner of education. The calculation assumes
that the transfer student participates in the special programs at the average
rate of other students in the receiving district.
(3) Excess debt revenue per enrollee. A
district's excess debt revenue per enrollee is defined as interest and sinking
fund taxes budgeted to be collected that surpass the taxes equalized by the IFA
pursuant to the TEC, Chapter 46, Subchapter A, and the Existing Debt Allotment
(EDA) pursuant to the TEC, Chapter 46, Subchapter B, divided by enrollment.
(A) The local share of the IFA for bonds is
subtracted from debt taxes budgeted to be collected as reported through the
PEIMS. The local share of the EDA is subtracted from debt taxes budgeted to be
collected as reported through the PEIMS only if the district receives a payment
for the state share of the EDA.
(B)
The estimate of enrollment includes transfer students.
(4) Notification and appeal process. In the
spring of each school year, the commissioner will provide each district with
its calculated tuition limit and a worksheet with a description of the
derivation process. A district may appeal to the commissioner if it can provide
evidence that the use of projected student counts from the LPE in making the
calculation is so inaccurate as to result in an inappropriately low authorized
tuition charge and undue financial hardship. A district that used significant
nontax sources to make any of its debt service payments during the base year
for the computation may appeal to the commissioner to use projections of its
tax collections for the year for which the tuition limit will apply. The
commissioner's decision regarding an appeal is final.
