Public school funding in Texas is a complex system consisting of local property taxes, state contributions and federal aid. For China Spring Independent School District (CSISD), this funding structure directly influences the resources available for students and staff.
China Spring ISD receives 39.5% of funding from local property taxes, 58% from state funding and 2.5% from federal funding.
In Texas, the state sets the amount of funding each school can receive. Regardless of how local tax rates change, public schools do not receive more funding. In fact, as funding from local taxes increase, funding from the state decreases.
A school district's total tax rate is made of two parts: maintenance and operations (M&) and interest and sinking (I&S).
The M&O tax rate funds the district's daily operations, including:
Salaries
Utilities
Classroom supplies
Fuel
Safety and security
Nurses and custodial services
Transportation
Historically, the M&O rate was set at $1.04 per $100 of property valuation. In 2019, the Texas Legislature initiated tax compression efforts to reduce property tax burdens, leading to a decrease in the M&O rate. As of the 2024-25 school year, the district's M&O rate stands at $0.6669 per $100 valuation. M&O funding cannot be used to pay for new buildings and facilities. These funds are strictly reserved for people and programs at China Spring ISD.
The I&S tax rate is designate for repaying debt from voter-approved bonds, similar to a mortgage payment. The maximum allowable I&S rate is $0.50 per $100 valuation. CSISD's I&S rate has fluctuated based on bond elections and debt repayment schedules. For the 2024-25 school year, the I&S rate is $0.3516 per $100 valuation. I&S funding cannot be used to pay for people and programs at China Spring ISD. These funds are strictly reserved for funding new facilities or repairing current buildings.
Over the past 12 years, CSISD has seen a steady decline in its total tax rate:
School Year | M&O Rate | I&S Rate | Total Tax Rate |
|---|---|---|---|
2013-14 | $1.04 | $0.50 | $1.54 |
2014-15 | $1.04 | $0.4988 | $1.53 |
2015-16 | $1.04 | $0.4761 | $1.51 |
2016-17 | $1.04 | $0.3814 | $1.42 |
2017-18 | $1.04 | $0.3470 | $1.38 |
2018-19 | $1.04 | $0.3187 | $1.35 |
2019-20 | $0.9700 | $0.3241 | $1.29 |
2020-21 | $0.9333 | $0.3241 | $1.25 |
2021-22 | $0.8720 | $0.3937 | $1.26 |
2022-23 | $0.8546 | $0.3194 | $1.17 |
2023-24 | $0.6774 | $0.3439 | $1.02 |
2024-25 | $0.6669 | $0.3516 | $1.01 |
CSISD has a longstanding tradition of fiscal responsibility and transparency. For over two decades, the district has earned an "A" for Superior Achievement under the Texas FIRST (Financial Integrity Rating System of Texas) accountability system. This rating reflects the district's commitment to sound financial management and reporting practices.
As we navigate the complexities of school funding, CSISD remains dedicated to maximizing resources to support student learning and community growth.