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Addressing Local Property Taxation - Attorney General Issues Opinions on
VIT Escrow Accounts, Other Areas - 8 of 11 School Districts Succeed in
1999 Tax Rate Rollback Elections
1999 Tax Rate Rollback Elections
The Comptroller's Property Tax Division (PTD) has learned that eight of 11 independent school districts (ISDs) held successful elections on their 1999 tax rates. This ties the highest number of school elections since 1990, when 11 school districts also held elections. Three school districts had voters disapprove the higher adopted tax rates. The following table lists the eight school districts, with their adopted tax rate, rollback tax rate, the percentage the adopted tax rate exceeded the district's rollback rate, and the election results. Voters must vote to ratify the higher tax rate (above the rollback rate), while a vote against the higher rate results in the school adopting the rollback tax rate.
Three school districts had voters turn down the higher adopted 1999 tax rate. Those school districts, with their adopted tax rate, rollback tax rate, the percentage the adopted tax rate exceeded the district's rollback rate, and the election results, are:
Unlike other types of taxing units, a school district that adopts a tax rate above the rollback rate must hold a rollback election. No petition by citizens is required. The school district's election differs from other types of units as well, in that voters are asked to ratify their school's adopted tax rate. If a simple majority of the votes cast in the election favor the adopted tax rate, then the adopted rate stands. If the voters disapprove the adopted rate, the school district's rollback rate becomes the adopted tax rate. Each year, the PTD tracks the status of local rollback petitions and elections. Last year, voters rolled back tax rates in four out of seven rollback elections. Voters in two out of four school district elections failed to ratify the schools' adopted tax rate, while voters in two out of three city rollback elections approved limiting the city's tax rate to the rollback rate.
If you know of a taxing unit that is in any stage of rollback activity, please alert the PTD's Technical Assistance staff at 1-800-252-9121; or in Austin, call 305-9999. Or, e-mail the staff at ptd.cpa@cpa.state.tx.us.
