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Where does Chapter 41 Recapture come from? The State of Texas removes local tax dollars to send back to the State in recapture from RFISD’s Tier One funding. The Texas Education Agency (TEA) sets the Maximum Compressed Tax Rate (MCR) for the Maintenance and Operations (M&O) portion of a school district's tax rate which is our Tier One funding. The current MCR is $.6169. 

School districts can go above the state’s basic MCR with a Voter Approval Tax Rate Election (VATRE), which approves the use of enrichment pennies in Tier Two funding. The first eight of the enrichment pennies are considered "golden pennies" and are not subject to recapture. The remaining nine enrichment pennies are considered “copper pennies” and could be subject to recapture. 

Rockport-Fulton ISD is asking the community to approve two “golden pennies” in our 2025 VATRE that would generate approximately $960,000 in additional annual funding for day-to-day operations such as teacher salaries, academic programs, classroom materials, and facility upkeep. That additional funding is not subject to Recapture.

Whether the VATRE is passed or not, the additional $1,487,307+ in Tier One Funding that is generated from increased property values would be subject to Chapter 41 Recapture.  

Tier One Funding: Subject to Recapture

Tier Two 'Golden Pennies': Not Subject to Recapture

Tier Two 'Copper Pennies': Subject to Recapture