Relating to a limitation on the amount of school property tax revenue that is subject to recapture under the public school finance system.

HB 2051 limits how much school property tax revenue can be recaptured by the state under Texas' public school finance system. It directly affects school districts that purchase attendance credits to lower their local revenue levels. The bill requires districts to retain tax revenue sufficient to cover their average maintenance and operations costs per student (based on the prior three years' data, adjusted for inflation), preventing recapture from reducing this retained revenue below that level. This change modifies the recapture process to protect districts from losing too much local tax revenue when balancing budgets.