The Impact of Target Revenue Funding on Public School Districts in North Texas

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A pre–post case study was conducted to examine how target revenue funding from Texas House Bill 1 (2006) has impacted the school districts within the Texas Education Service Center Region X area. Forced by the courts, the Texas Legislature was required to fix the Texas school finance system because of a de facto statewide property tax it had created by capping school district’s maintenance & operations tax rate at $1.50. Texas Governor Rick Perry used this opportunity to reduce school district M&O taxes by one-third. The Texas Legislature passed House Bill 1 (2006), the Public School Finance and Property Tax … continued below

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x, 164 pages : illustrations

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Womack, Dennis E. May 2014.

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A pre–post case study was conducted to examine how target revenue funding from Texas House Bill 1 (2006) has impacted the school districts within the Texas Education Service Center Region X area. Forced by the courts, the Texas Legislature was required to fix the Texas school finance system because of a de facto statewide property tax it had created by capping school district’s maintenance & operations tax rate at $1.50. Texas Governor Rick Perry used this opportunity to reduce school district M&O taxes by one-third. The Texas Legislature passed House Bill 1 (2006), the Public School Finance and Property Tax Relief Act, in response to the courts and to address a continuous decline in state funding support for public education. The Public School Finance and Property Tax Relief Act reduced local school districts’ property tax rates and revenue with the assurance that these funds would be exchanged for state aid. Local school property taxes were reduced over two years, 2006–2007 and 2007-2008, by 33%. In order for the State of Texas to meet the state aid funding guarantee from House Bill 1 (2006), each school district was frozen to its 2005–2006 revenue per weighted student, which was called a district’s revenue target. This study examined the impact target revenue has had on these school districts by analyzing and comparing revenues and expenditures prior to and following the law’s implementation. Specifically, changes in per-student revenue, per-student expenditures, and district fund balances were assessed.

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  • May 2014

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Thumbnail image of item number 1 in: 'The Impact of Target Revenue Funding on Public School Districts in North Texas'.
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Womack, Dennis E. The Impact of Target Revenue Funding on Public School Districts in North Texas, dissertation, May 2014; Denton, Texas. (https://digital.library.unt.edu/ark:/67531/metadc500080/: accessed April 18, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; .

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