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    • 2000 Tax Rate Rollback Elections
    8 of 10 School Districts Ratify 2000 Adopted Tax Rate
    The Comptroller’s Property Tax Division (PTD) has learned that eight of 10 independent school districts (ISDs) held successful elections on their 2000 tax rates. Voters in two school districts disapproved the higher adopted tax rates. Last year, eight of 11 school districts had successful elections on their 1999 tax rates.

    The following table lists the 10 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. Tax rates are per $100 of value.


    School District
    & Election Date     		County Tax Rate Rollback Rate
    & % Increase    		 Election Results
    Glasscock ISD
    11/7/00    		 Glasscock 1.30 1.19
    9%    		 Ratified
    For - 311
    Against - 177
    Hawkins ISD
    10/14/00    		 Wood 1.0676
    Old rate 1.25    		 1.0676
    17%    		 Against ratification
    Against - 139
    For - 105
    Highland ISD
    11/7/00    		 Nolan 1.62 1.396
    16%    		 Ratified
    For — 107
    Against - 8

    Jim Hogg ISD
    11/7/00

    		 Jim Hogg 1.54 1.4462
    6%    		 Ratified
    For — 654
    Against - 626
    Meyersville ISD
    11/7/00    		 Dewitt 1.35 1.0324
    31%    		 Ratified
    For — 158
    Against - 143
    Oglesby ISD
    11/7/00    		 Coryell 1.40 1.3507
    4%    		 Ratified
    For — 78

    Against - 52
    Quero ISD
    11/7/00    		 Dewitt 1.2006
    Old rate 1.35     		1.2006
    12%    		 Against ratification
    Against - 511

    For - 272
    Sivells Bend ISD
    9/11/00    		 Cooke 1.50 1.04915
    43%    		 Ratified
    For — 32
    Against - 23
    Sweeny ISD
    11/7/00    		 Brazoria 1.515 1.425
    6%    		 Ratified
    For — 1,116
    Against - 835
    Westbrook ISD
    11/7/00    		 Mitchell 1.38 1.2277
    12%    		 Ratified
    For — 110
    Against - 69

    Unlike other types of taxing units, a school district that adopts a tax rate above the rollback rate must hold a rollback election between 30 and 90 days after the rate is adopted. No petition by citizens is required. The school district’s election differs from other types of units 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. After the outcome of the election, school tax bills are mailed.

    Each year, the PTD tracks the status of local rollback petitions and elections. The City of Princeton in Collin County will hold an election January 20, 2001 to determine if the city gets to keep its $0.78 tax rate, a 10-percent increase above its rollback rate. On February 10, 2001, Randall County will hold a rollback election on its $0.3433 tax rate; the rollback rate is $0.2905.

    Two hospital districts have received petitions but have not ruled on their validity nor set election dates. The Cooke County Hospital District board adopted a 2000 tax rate of $0.18; the rollback rate is $0.095. Montgomery County Hospital District's 2000 tax rate is $0.1378; its rollback rate is $0.0802.

    Comptroller staff also has learned that taxpayers are circulating rollback tax rate petitions in two other cities and two counties.

    Please alert the PTD’s Technical Assistance staff of any taxing unit that is in any stage of rollback activity by calling 1-800-252-9121, extension 4-8163; or in Austin, call 512/305-9999. Or, e-mail the staff at ptd.cpa@cpa.state.tx.us.