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Today, the agency released a HB 3 in 30 Recapture webinar providing background on recapture, recapture formula changes as well as procedural changes for recapture required under HB 3. You can access that webinar and other resources at: https://tea.texas.gov/hb3. This is not a notice that you are subject to recapture. This is general information provided to all LEAs about changes to the structure of recapture as a result of HB 3.Overview of Recapture Formula Changes The formula for recapture is now local revenue in excess of entitlement instead of on a wealth per WADA basis. Under HB 3, recapture and non-recapture school districts are treated more equitably, and districts only pay tier one recapture on the amount above their formula entitlement. HB 3 modifies local revenue subject to recapture to be local revenue in excess of entitlement and is calculated by subtracting a district's tier one entitlement (and credit for appraisal costs) from its available school fund (ASF) distribution and local fund assignment. HB 3 reduces recapture in three primary ways:
Other formula changes to recapture Procedural changes for recapture Section 41.0041, Education Code, which provided certain districts the option of authorizing the Commissioner to withhold state aid in lieu of holding an election has been repealed. However, provisions in the TEC, §48.257(c), allow districts to offset the reduction of excess local revenue against Chapter 48 funds provided in Subchapter F. All districts will have the option to use state aid calculated under Subchapter F, Chapter 48, Education Code as an offset to their attendance credit for purposes of reducing their local revenue level. Districts using this option are required to submit the district intent/choice selection form and complete an Option 3 netting contract, which can be found in the Options and Procedures for Local Revenue in Excess of Entitlement 2019–2020 School Year and on the Excess Local Revenue webpage Options to Reduce Local Revenue in Excess of Entitlement How Does the State Use Recapture Revenue? Final Determination Regarding Payment of Excess Local Revenue QuestionsIf you have any questions related to this TAA on the formula or procedural changes for recapture required under HB 3, please contact the Division of State Funding by phone at (512) 463-9238 or by email at . Associate Commissioner for School Finance By Jason Stanford Austin ISD, which already sends the most local property tax dollars to the state by a wide margin, is projecting a $37.3 million increase—to $798.6 million in the 2022–23 school year. Level Set: Recapture, which is also known as “Robin Hood,” has been part of the state’s school finance system. A minority (157) of “property-rich” school districts that includes Austin ISD pays some local property tax collections to the state that are supposed to go to districts that are considered “property-poor.”
Yes, but: When the Texas legislature created the recapture system in 1993 to make sure poor students received a well-funded education, they did not account for a district such as Austin, where property is expensive but a majority (53%) of our students come from low-income families. Dig Deeper: It gets worse. (Sorry.) It’s difficult to prove that any recapture funds are actually going to the property-poor districts the system was created to help. (Yes, you read that right.)
What it all means: In other words, we’re paying a lot more in school property taxes, but it looks like the state is using Austin’s local tax dollars to balance its state budget and to fund pet projects – and not to ensure that poor kids get the excellent education that every kid is promised in the Texas Constitution. Next Steps: We have already proposed a couple of tweaks to the system that could save Austin ISD about $100 million a year.
The bottom line: Poor children deserve the same excellent education as everyone else. We should know – 53% of our kids should be benefiting from this system that was designed to help them but that appears now mostly to be relieving lawmakers of their obligation to fund public schools. Por Jason Stanford - Traducción por Margarita Ruvalcaba-Ordóñez El Austin ISD, que ya envía la mayor cantidad de dinero de los impuestos locales sobre la propiedad al estado por un amplio margen, está proyectando un aumento de $37.3 millones, a $798.6 millones en el ciclo escolar 2022-23. Nivel establecido: La recuperación, también conocida como "Robin Hood", forma parte del sistema financiero escolar estatal. Una minoría (157) de los distritos escolares "ricos en propiedades", entre los cuales se incluye el Austin ISD, pagan parte de la recaudación de impuestos locales sobre la propiedad al estado, que se supone que debería ir a los distritos que son considerados "pobres en propiedades".
Sí, pero... cuando la legislatura de Texas creó el sistema de la recuperación en 1993 para asegurarse de que los estudiantes de bajos recursos recibieran una educación bien financiada, no tomaron en cuenta un distrito como el de Austin, donde la propiedad es cara, pero la mayoría (53%) de nuestros estudiantes proviene de familias de bajos ingresos. Profundizando más: Y la cosa se pone peor. (Disculpen). Es difícil comprobar que cantidad alguna de los fondos de la recuperación realmente se esté destinando para los distritos pobres en propiedades, para los cuales fue creado el sistema. (Si, leyeron ustedes bien).
Qué significa todo esto: En otras palabras, estamos pagando mucho más en impuestos escolares sobre la propiedad, pero parece que el estado está utilizando el dinero de los impuestos locales de Austin para equilibrar su presupuesto estatal y para financiar otros proyectos y no para garantizar que los niños de bajos recursos reciban la excelente educación que la Constitución de Texas promete para todos los niños. Próximos pasos: Ya hemos propuesto un par de ajustes al sistema que le podrían ahorrar al Austin ISD aproximadamente $100 millones por año.
En conclusión: Los niños de escasos recursos merecen la misma excelente educación que todos los demás. Deberíamos saberlo: el 53% de nuestros niños deberían beneficiarse con este sistema que fue diseñado para ayudarlos, pero eso parece estar aliviando principalmente a los legisladores de su obligación de financiar a las escuelas públicas. |