A new way to count assets to liabilities for recapture districts.
The bill changes how the state's school financial rating system calculates a district's assets-to-liabilities ratio. It touches school districts that must reduce their local revenue under the state's recapture system, the so-called Robin Hood districts that send money back to the state. Starting with the 2025-2026 school year, money those districts must pay to comply with recapture cannot be counted against them in that ratio, so their financial ratings are not dragged down by those payments.
Labels
Labels: ZOMBIE BILL. Died 2 times: 88R HB 1206 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 1206 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Nov 12, 2024 and referred to the House Public Education committee. No public hearing. The bill died.
relating to a determination of a school district's assets to
liabilities ratio under the public school financial accountability
rating system.
WHAT IT DOES
A new way to count assets to liabilities for recapture districts.
The bill changes how the state's school financial rating system calculates a district's assets-to-liabilities ratio. It touches school districts that must reduce their local revenue under the state's recapture system, the so-called Robin Hood districts that send money back to the state. Starting with the 2025-2026 school year, money those districts must pay to comply with recapture cannot be counted against them in that ratio, so their financial ratings are not dragged down by those payments.
The relief applies only to districts subject to recapture, a defined class. The caption names the ratio change, and the exclusion fits that subject, so this is a low-confidence tag.
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Public Education · Final status: Died in committee
Subjects
Education--Primary & Secondary--Finance
Text
The text as introduced · 234 words
89R728 AMF-F
By: Guillen
H.B. No. 1260
A BILL TO BE ENTITLED
AN ACT
relating to a determination of a school district's assets to
liabilities ratio under the public school financial accountability
rating system.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 39.082(c), Education Code, is amended to
read as follows:
(c) The system may not include an indicator under Subsection
(b) or any other performance measure that:
(1) requires a school district to spend at least 65
percent or any other specified percentage of district operating
funds for instructional purposes; [ or ]
(2) lowers the financial management performance
rating of a school district for failure to spend at least 65 percent
or any other specified percentage of district operating funds for
instructional purposes ; or
(3) for a school district required to reduce its local
revenue level under Section 48.257, includes in determining the
district's ratio of assets to liabilities any amount required to be
expended by the district to comply with Chapter 49 .
SECTION 2. This Act applies beginning with the 2025-2026
school year.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.