Tex. Educ. Code § 48.2543 – Additional State Aid for Homestead Exemption

(a) For the 2022-2023 school year, a school district is entitled to additional state aid to the extent that state and local revenue under this chapter and Chapter 49 is less than the state and local revenue that would have been available to the district under this chapter and Chapter 49 as those chapters existed on September 1, 2021, if any increase in the residence homestead exemption under Section 1-b(c), Article VIII, Texas Constitution, as proposed by the 87th Legislature, 3rd Called Session, 2021, had not occurred.
(a-1) For the 2023-2024 and 2024-2025 school years, a school district is entitled to additional state aid to the extent that state and local revenue under this chapter and Chapter 49 is less than the state and local revenue that would have been available to the district under this chapter and Chapter 49 as those chapters existed on September 1, 2022, if any increase in a residence homestead exemption under Section 1-b(c), Article VIII, Texas Constitution, and any additional limitation on tax increases under Section 1-b(d) of that article as proposed by the 88th Legislature, 2nd Called Session, 2023, had not occurred.
(a-2) Beginning with the 2025-2026 school year, a school district is entitled to additional state aid to the extent that state and local revenue under this chapter and Chapter 49 is less than the state and local revenue that would have been available to the district under this chapter and Chapter 49 as those chapters existed on September 1, 2024, if any increase in a residence homestead exemption under Section 1-b(c), Article VIII, Texas Constitution, as proposed by the 89th Legislature, Regular Session, 2025, had not occurred.
(a-3) Beginning with the 2025-2026 school year, a school district is entitled to additional state aid to the extent that state and local revenue under this chapter and Chapter 49 is less than the state and local revenue that would have been available to the district under this chapter and Chapter 49 as those chapters existed on September 1, 2024, if any increase in a residence homestead exemption for a person who is elderly or disabled under Section 1-b(c), Article VIII, Texas Constitution, as proposed by the 89th Legislature, Regular Session, 2025, had not occurred.
(b) The lesser of the school district's currently adopted maintenance and operations tax rate or the adopted maintenance and operations tax rate for:
1. (1) the 2021 tax year is used for the purpose of determining additional state aid under Subsection (a);
2. (2) the 2022 tax year is used for the purpose of determining additional state aid under Subsection (a-1); and
3. (3) the 2024 tax year is used for the purpose of determining additional state aid under Subsection (a-2).
(b) The lesser of the school district's currently adopted maintenance and operations tax rate or the adopted maintenance and operations tax rate for:
1. (1) the 2021 tax year is used for the purpose of determining additional state aid under Subsection (a);
2. (2) the 2022 tax year is used for the purpose of determining additional state aid under Subsection (a-1); and
3. (3) the 2024 tax year is used for the purpose of determining additional state aid under Subsection (a-3).
  Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 3.06, eff. November 7, 2023.
  Acts 2025, 89th Leg., R.S., Ch. 338 (S.B. 4), Sec. 1.03, eff. November 4, 2025.
  Acts 2025, 89th Leg., R.S., Ch. 340 (S.B. 23), Sec. 1.03, eff. November 4, 2025.