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School Finance Property Tax Policy Information

A school district's property tax rate is made up of a maintenance and operations (M&O) tax rate and, if applicable, an interest and sinking (I&S) tax rate. The M&O tax rate provides funds for maintenance and operations, and the I&S tax rate provides funds for payments on the debt that finances a district's facilities. The calculation of state funding for school districts is tied to tax effort; thus tax rates provide an essential component in the state’s school finance formulas.

Adjustment to the Regular Program Adjustment Factor (RPAF): "Smoothing" Provision in Senate Bill 1

Authority of a School District to Set Property Tax Rates Under Section 26.08, Tax Code (RQ-0839-GA)

Additional Tax Information

For more information, contact:

Office of School Finance
(512) 463-9238   

Page last modified on 11/21/2013 01:54:38 PM.