Bill > HB2051

This bill modifies the Texas Education Code by adding a new section that limits how much property tax revenue school districts can be required to pay back (known as "recapture") under the state's public school finance system. Specifically, if a school district enters into an agreement to purchase attendance credits that reduce its local revenue to a certain level, the district is guaranteed to retain enough maintenance and operations tax revenue to cover its average per-student operational costs (calculated based on the previous three years' expenditures and adjusted for inflation). The bill prevents school districts from being forced to pay attendance credits that would reduce their maintenance and operations tax revenue below this determined amount. The commissioner of education will be responsible for calculating these amounts, making a final determination that cannot be appealed, and developing rules to implement the new provision. The bill would take effect immediately if it receives a two-thirds vote in the Texas Legislature, or otherwise will take effect on September 1, 2025.

Education

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2051