TX HB2051

Limits school property tax recapture payments by allowing districts that execute attendance credit purchase agreements to retain enough maintenance and operations tax revenue to cover their average per-student costs

Calculates a district's average maintenance and operations costs per student based on expenditures over the preceding three school years, adjusted for inflation as determined by the commissioner

Prohibits requiring a district to pay attendance credit amounts that would reduce retained maintenance and operations revenue below the calculated average cost threshold

Makes the commissioner's determinations under this section final and not subject to appeal

Takes effect immediately with a two-thirds vote of both legislative chambers, otherwise takes effect September 1, 2025