Recapture

What Is Recapture?

Recapture, often referred to as "Robin Hood," is a provision of the Texas school finance system that requires certain property-wealthy school districts to send a portion of their local property tax revenue back to the State of Texas.

Because Highland Park ISD's property values generate more local revenue than the state's funding formulas determine the district is entitled to receive, a portion of those local tax dollars is recaptured and redistributed through the state's public school finance system.

How Does Recapture Work?

Texas determines how much funding a school district should receive using a formula based on factors such as student enrollment, attendance, district characteristics, student needs, and tax effort. Local property taxes are used first to fund that entitlement. When local revenue exceeds the state's formula-generated amount, the excess is recaptured by the state.