DISTRICT FINANCES

What is "Recapture" 

Texas school recapture often called "Robin Hood" is a state law that requires property wealthy school district to send a portion of their local property tax revenue back to the state. 

 

How Does Recapture Work?

Each year, the Texas Education Agency (TEA) calculates a district’s wealth per student by dividing the district’s taxable property value by its average daily attendance (ADA). If a district's wealth per student exceeds a certain threshold, known as the "equalized wealth level," it is required to send the excess revenue to the state. The state then redistributes these funds to lower-wealth districts, helping to level the playing field. The amount that a district must pay in recapture is determined by how much its wealth per student exceeds the equalized wealth level. Districts with higher property values and relatively few students are more likely to be subject to recapture.

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M&O: Funds daily costs such as teacher and staff salaries, supplies, food and utilities. This money is subject to recapture. 

 

I&S: Used to repay debt for capital improvements approved by voters through bond elections. This money is NOT subject to recapture.