The tax rate levied on homestead property is adjusted upward if the residents of that school district decide to spend more than the “base education payment.” The base education payment is $6,975 per pupil for tax year 2005. Here’s an example of how the rate is adjusted.

Your local school budget provides for spending of $8,000 per pupil. The homestead tax rate of $1.02 was adjusted upward before the common level of appraisal adjustment was applied. It will be higher in proportion to the amount your voters decided to spend over $6,975 per pupil. In this example, the adjustment was:
$8,000/$6,975 = 1.15