Mapping the trail ahead
The impact of Chapter 49 moving forward
Recapture
What It Means for G-PISD
What is Recapture?
Recapture or Chapter 49 is a process Texas uses to make school funding more equal by sharing money from property-wealthy districts with those that have less property wealth. This is often referred to as the Robin Hood system.
Why does G-PISD pay it?
Due to the amount of industry within our boundaries, G-PISD has one of the strongest tax bases in the region. Each year, the district must make recapture payments to the state.
What changed?
In recent years, we’ve been able to limit those payments by using Chapter 313 Agreements. With the extinction of 313, G-PISD’s recapture payments are projected to significantly increase in the coming years.
Why does it matter?
Higher property values and increased local tax collections do not automatically mean the district has additional funding available. Because of the state funding formulas, a significant portion of the local dollars collected through M&O leave the district instead of being used directly for G-PISD students, staff, and programs.
Charting our Recapture Payments
(Local funds sent back to State)
Protecting Our Local Funds
While Maintenance & Operations (M&O) dollars are subject to Chapter 49 recapture, Interest & Sinking (I&S) tax collections used to pay voter-approved bonds are not subject to recapture.
Through voter-approved bond programs, the community has been able to invest local dollars into long-term facility improvements, safety enhancements, technology, infrastructure, and student programs while directly seeing the benefits of those investments.
Because of G-PISD’s unique industrial tax base and strong community partnerships, approximately 90% of the district’s bond obligations are supported by business and industry taxpayers. This creates a rare opportunity where the district can improve facilities and address long-term needs while significantly reducing the impact on residential taxpayers.
G-PISD Board of Trustees Calls Attendance Credit Election for November 3
The Gregory-Portland Independent School District (G-PISD) Board of Trustees voted Monday, August 17, during a scheduled Board meeting to call an Attendance Credit Election (ACE) for November 3, 2026.
The election is related to G-PISD’s designation under Chapter 49 of the Texas Education Code, which requires property-wealthy school districts to pay a portion of local tax revenue back to the state. This revenue is redistributed to school districts with lower property wealth through a process known as recapture or “Robin Hood.”
G-PISD has been subject to Chapter 49 requirements for several years. Over the past seven years, the district has paid approximately $1.6 million in recapture. For the 2026-27 school year, G-PISD’s projected recapture obligation is approximately $27.1 million. The increase is largely due to growth in taxable property values within the district, including major industrial properties.