Taxparency
Taxparency: How Local M&O Tax Revenue Flows in Recapture School Districts
Texas school districts subject to recapture are required to send a portion of their local Maintenance and Operations (M&O) property tax revenue to the state of Texas. Tracking the flow of these M&O tax collections shows how much locally generated funding is transferred to the state through recapture and how much remains available for district use. Locally retained M&O funds are used to support district operations, teacher salaries, utilities, and student programs
District Financial Data by Year
This table displays M&O collections, retained amounts, and recapture payments for the selected district across all available years.
- Recapture ($) shows dollars your district sends back to the state.
- M&O Collections ($) shows total maintenance & operations property tax collections.
- % Retained shows the share of M&O that your district keeps locally after recapture.
Dollars are shown on the left axis, and percent retained is shown on the right axis.
About this data
What does this page show?
Taxparency shows recapture payments, total M&O property tax collections, and the share of M&O that each district retains after recapture, by year.
Which years are included?
The current view includes tax years 2020 through 2024. Additional years will be added as new certified data becomes available.
What does "% retained" mean?
"% retained" is the portion of M&O collections that stays with the district after recapture. A lower percentage generally reflects higher recapture payments relative to total M&O collections.
Why do recapture amounts change from year to year?
Recapture can change based on changes in property values, tax rates, student counts, and state school finance formulas. Year-to-year changes in any of these factors can increase or decrease the recapture burden on a district.
Who can I contact with questions?
For questions about this data or how to use it in your district, please contact the Texas School Coalition staff.