Portland, TX — The Gregory-Portland Independent School District (G-PISD) Board of Trustees voted Monday, August 17, during a scheduled Board meeting to call an Attendance Credit Election (ACE) for November 3, 2026.
The election is related to G-PISD’s designation under Chapter 49 of the Texas Education Code, which requires property-wealthy school districts, to pay a portion of local tax revenue back to the state. This revenue is redistributed to school districts with lower property wealth through a process known as recapture or "Robin Hood."
G-PISD has been subject to Chapter 49 requirements for several years. Over the past seven years, the district has paid approximately $1.6 million in recapture. For the 2026-27 school year, G-PISD's projected recapture obligation is approximately $27.1 million. The increase is largely due to growth in taxable property values within the district, including major industrial properties.
In previous years, G-PISD was able to meet its recapture obligation through adjustments to the state funding the district received. For the 2026-27 school year, the amount G-PISD is projected to owe is greater than the state funding available to offset that amount. As a result, G-PISD is required to use another method available under state law to meet its recapture obligation.
The Board selected the purchase of attendance credits as the district's method for meeting this requirement. State law requires voter authorization before the district may use this method for the first time. Attendance credits do not involve student attendance or transferring students; the term refers to a method available under state law for the district to make its required recapture payments. If approved, the Board would have continued authority under state law to enter into attendance credit agreements in future years without another election.
The proposition appearing on the November 3 ballot will read:
“Authorizing the board of trustees of Gregory-Portland Independent School District to purchase attendance credit from the state with local tax revenues.”
The election does not create G-PISD's approximately $27.1 million recapture obligation; that obligation already exists under state law. The Attendance Credit Election is not a bond election, does not authorize new debt, and does not itself change the district's tax rate.
If voter authorization is not obtained, the district would still be required to address its recapture obligation through other methods provided under state law. Those methods may include removing taxable property from G-PISD’s tax base and assigning that property to another school district. Because this property currently contributes to G-PISD’s existing debt obligations, removing property from the district’s tax base would reduce the taxable value available to support those obligations.
“The Board of Trustees took action to call this election in accordance with the requirements of Chapter 49,” G-PISD Board President Tim Flinn said. “We encourage our community to learn more about the Attendance Credit Election and review the information available so voters can make an informed decision on November 3.”
“School finance and recapture can be complicated topics, and we recognize that our community may be hearing the term ‘Attendance Credit Election’ for the first time,” G-PISD Superintendent Dr. Michelle Cavazos said. “Our priority between now and Election Day will be to provide our community with clear, factual information about why the district is holding this election, what the proposition means, and how the state's Chapter 49 requirements impact G-PISD.”
In the weeks leading up to the November 3 election, G-PISD will provide additional information and resources, including frequently asked questions, financial information, explanations of attendance credits and the district's recapture obligation, important election dates and voting information.
Information and updates regarding the Attendance Credit Election will be available at www.g-pisd.org and through G-PISD's official communication channels.
About Gregory-Portland ISD
Gregory-Portland Independent School District serves more than 5,000 students across seven campuses in South Texas. The district is committed to educating, inspiring, and empowering every student for success, with a focus on academic achievement, student growth, and community engagement to prepare learners for college, career, and life.