Excess Local Revenue
Chapter 41, Education Code, was repealed. House Bill 3 amended the Education Code to transfer certain sections from Chapter 41 to Chapter 49, and revised formulas used to determine excess local revenue under the FSP by adding Subchapter F, Chapter 48, Education Code, Section 48.257, Local Revenue in Excess of Entitlement. This section of the Texas Education Code (TEC) makes provisions for certain school districts to share their local tax revenue with other school districts. These provisions are sometimes referred to as “share the wealth” or “Robin Hood” plan because recaptured funds are redistributed by the school finance system to assist with the financing of public education for all school districts.
Law and Rules
- Chapter 49. Options for Local Revenue Levels in Excess of Entitlement
- 19 Texas Administrative Code Chapter 62, Commissioner's Rules Concerning the Equalized Wealth Level
Reports, Links and Other Information
- Cost of Recapture Report (School Years 2018–2019 and prior)
- State Funding Worksheets (ESC XIII)
- School Finance Topics - One Page Description
Payment Instructions
| Document Title | Word File | PDF File |
|---|---|---|
| Comptroller's Instructions for Wiring Funds | Word, 50 KB | PDF, 113 KB |
| Comptroller’s Instructions for ACH Receiver Services | Word, 51 KB | PDF, 138 KB |
Option 3 Payment Schedule Report
Frequently Asked Questions
Correspondence
| Document Title | Word File | PDF File |
|---|---|---|
| 2025-2026 Annual Review of Local Revenues | N/A | PDF, 228 KB |
| 2024-2025 Near Final ELR Letter | N/A | PDF, 205 KB |
| 2024-2025 Annual Review of Local Revenues | N/A | PDF, 227 KB |
| 2023-2024 Final ELR Letter | N/A | PDF, 170 KB |
| 2023-2024 Near Final ELR Letter | N/A | PDF, 162 KB |
| 2023-2024 Annual Review of Local Revenues | N/A | PDF, 245 KB |
| 2022-2023 Final ELR Letter | N/A | PDF, 158 KB |
| 2022-2023 Near Final ELR Letter | N/A | PDF, 171 KB |
| 2022-2023 Annual Review of Local Revenues | N/A | PDF, 262 KB |
| 2021-2022 Final ELR Letter | N/A | PDF, 163 KB |
| 2021-2022 Near Final ELR Letter | N/A | PDF, 163 KB |
| 2021-2022 Annual Review of Local Revenues | N/A | PDF, 302 KB |
| 2020-2021 Final ELR Letter | N/A | PDF, 170 KB |
| 2020–2021 Near Final ELR Letter | N/A | PDF, 171 KB |
| 2020–2021 Annual Review of Local Revenues | Word, 104 KB | PDF, 232 KB |
| 2019–2020 Final ELR Letter | N/A | PDF, 286 KB |
| 2019-2020 Near Final ELR Letter | Word, 79 KB | N/A |
| 2019–2020 Annual Review of Local Revenues | Word, 90 KB | PDF, 220 KB |
| 2018–2019 Final Chapter 41 Recapture Letter | N/A | PDF, 330 KB |
| 2018–2019 Near Final Chapter 41 Recapture Letter | Word, 72 KB | PDF, 89 KB |
| 2018–2019 Official Chapter 41 Notification Letter | Word, 90 KB | PDF, 100 KB |
| 2018–2019 Preliminary Chapter 41 Notification Letter | Word, 85 KB | PDF, 99 KB |
| 2017–2018 Final Chapter 41 Recapture Letter | Word, 85 KB | PDF, 210 KB |
| 2017–2018 Near Final Chapter 41 Recapture Letter | Word, 75 KB | PDF, 75 KB |
| 2017–2018 Official Chapter 41 Notification Letter | Word, 82 KB | PDF, 99 KB |
| 2017–2018 Preliminary Chapter 41 Notification Letter | Word, 80 KB | PDF, 97 KB |
| 2016–2017 Near Final Chapter 41 Recapture Letter | Word, 76 KB | PDF, 68 KB |
| 2016–2017 Official Chapter 41 Notification Letter | Word, 81 KB | PDF, 90 KB |
| 2016–2017 Preliminary Chapter 41 Notification Letter | Word, 81 KB | PDF, 92 KB |
| 2015–2016 Final Cost of Recapture Report Letter | Word, 85 KB | PDF, 120 KB |
| 2015–2016 Near Final Chapter 41 Recapture Letter | Word, 80 KB | PDF, 68 KB |
| 2015–2016 Official Chapter 41 Notification Letter | Word, 80 KB | PDF, 72 KB |
| 2015–2016 Preliminary Chapter 41 Notification Letter | N/A | N/A |
Manuals
- Options and Procedures for Local Revenue in Excess of Entitlement 2024-2025 (PDF, 1001 KB)
- Options and Procedures for Local Revenue in Excess of Entitlement 2023-2024 (PDF, 1021 KB)
- Options and Procedures for Local Revenue in Excess of Entitlement 2022-2023 (PDF, 1030 KB)
- Options and Procedures for Local Revenue in Excess of Entitlement 2021-2022 (PDF, 964 KB)
- Options and Procedures for Local Revenue in Excess of Entitlement 2020-2021 (PDF, 990 KB)
- Options and Procedures for Local Revenue in Excess of Entitlement 2019-2020 (PDF, 1.15 MB)
- Manual for Districts Subject to Wealth Equalization (Chapter 41) 2018–2019 (PDF, 1.7 MB)
- Manual for Districts Subject to Wealth Equalization (Chapter 41) 2017–2018 (PDF, 1.7 MB)
- Manual for Districts Subject to Wealth Equalization (Chapter 41) 2016–2017 (PDF, 2044 KB)
- Manual for Districts Subject to Wealth Equalization (Chapter 41) 2015–2016 (PDF, 1.2 MB)
- Manual for Districts Subject to Wealth Equalization (Chapter 41) 2014–2015 (PDF, 1253 KB)
- Manual for Districts Subject to Wealth Equalization (Chapter 41) 2013–2014 (PDF, 950 KB)
Option 3 Agreements
- Purchase of Attendance Credit (PDF, 110 KB)
- Purchase of Attendance Credit (Netting Chapter 48 Funding) (PDF, 105 KB)
Option 4 Agreements
- Education of Nonresident Students, with CAD Cost Language (PDF, 102 KB)
- Education of Nonresident Students, no CAD Cost Language (PDF, 87 KB)
Notification Status, Partner District Data and Recapture Paid
Excess Local Revenue Status
| Document Title | Excel File | PDF File |
|---|---|---|
| 2025-2026 Excess Local Revenue Districts | Excel, 65 KB | PDF, 417 KB |
| 2024-2025 Excess Local Revenue Districts | Excel, 68 KB | PDF, 435 KB |
| 2023-2024 Excess Local Revenue Districts | Excel, 66 KB | PDF, 391 KB |
| 2022-2023 Excess Local Revenue Districts | Excel, 54 KB | PDF, 433 KB |
| 2021–2022 Excess Local Revenue Districts | Excel, 51 KB | PDF, 357 KB |
| 2020–2021 Excess Local Revenue Districts | Excel, 52 KB | PDF, 370 KB |
| 2019–2020 Excess Local Revenue Districts | Excel, 80 KB | PDF, 260 KB |
| 2018–2019 Final Chapter 41 Districts | Excel, 180 KB | PDF, 390 KB |
| 2017–2018 Final Chapter 41 Districts | Excel, 250 KB | PDF, 595 KB |
| 2016–2017 Final Chapter 41 Districts | Excel, 181 KB | PDF, 180 KB |
| 2015–2016 Revised Final Chapter 41 Districts | Excel, 340 KB | PDF, 725 KB |
Potential Partner Districts
| Document Title | Excel File | PDF File |
|---|---|---|
| Potential Partner District Data 2024-2025 | Excel, 68 KB | PDF, 361 KB |
| Potential Partner District Data 2023-2024 | Excel, 73 KB | PDF, 2,596 KB |
| Potential Partner District Data 2022-2023 | Excel, 86 KB | PDF, 341 KB |
| Potential Partner District Data 2021-2022 | Excel, 82 KB | PDF, 352 KB |
| Potential Partner District Data 2020–2021 | Excel, 83 KB | PDF, 357 KB |
| Potential Partner District Data 2019–2020 | Excel, 86 KB | PDF, 411 KB |
| Potential Partner District Data 2018–2019 | Excel, 180 KB | PDF, 220 KB |
| Potential Partner District Data 2017–2018 | Excel, 185 KB | PDF, 240 KB |
| Potential Partner District Data 2016–2017 | Excel, 87 KB | PDF, 204 KB |
Recapture Paid
Contact Information
For more information, contact:
Division of State Funding
Kim Wall
(512) 463-4809
recapture@tea.texas.gov