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    • 2000 Tax Rate Rollback Elections
    Voters Approve Rolling Back Rates in 6 of 16 Taxing Units
    The Comptroller’s Property Tax Division (PTD) has learned that voters in six of 16 tax rate rollback elections rejected the 2000 tax rate adopted by their local taxing unit.  That compares to three of 13 taxing units for the 1999 tax rate.

    Two school districts had voters disapprove their higher adopted 2000 tax rates, while nine school districts had voters ratify their 2000 rates.

    Voters in two cities and two counties agreed to rollback the adopted 2000 tax rates, while voters in Cooke County Hospital District rejected rolling back its 2000 tax rate.

    In January, voters in the City of Princeton in Collin County voted to rollback the 2000 tax rate from $0.7826 per $100 to $0.7091. The vote was 239 for the rollback and 109 against the rollback. Also in January, the City of Lyford in Willacy County had voters reject the 2000 tax rate and rollback the adopted rate of $0.895 to $0.7182. The vote was 73 for the rollback and 41 against.

    County voters in Randall County passed the rollback of the county's 2000 tax rate. With a vote of 6,743 for the rollback and 6,271 against, the county had to reduce its tax rate from $0.3433 to $0.2905 after the February 10 election.On March 3, by a vote of 4,501 for the rollback and 3,958 against the rollback, county voters in Ellis County reduced the 2000 tax rate from $0.4194 to $0.3514.

    Cooke County Hospital District's voters rejected reducing the 2000 tax rate in a January election. By a vote of 2,447 against the rollback and 1,502 for the rollback, the hospital district retained its adopted 2000 tax rate of $0.18 per $100 of value.

    Two taxing units — Bandera County and Montgomery County Hospital District — ruled rollback petitions for the 2000 tax rate invalid.No election was held.

    The January issue of STATEMENT reported on 10 school elections. The PTD has learned that Ralls Independent School District in Crosby County also held an election, in which taxpayers ratified the 2000 school tax rate. The table at right shows the 11 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.In a rollback tax rate election for a school district, 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.

    Successful Rollback Elections - 1982 - 2000
    Tax
    Year     		School
    Districts         		Counties Cities Special
    Districts         		Total
    1982 11 of 24 6 of 6 2 of 3 2 of 2 21 of 35
    1983 2 of 4 4 of 4 0 of 1 0 6 of 9
    1984 0 of 3 1 of 1 4 of 4 0 of 1 5 of 9
    1985 1 of 1 4 of 4 3 of 5 0 8 of 10
    1986 2 of 4 2 of 2 2 of 3 1 of 2 7 of 11
    1987 2 of 9 1 of 1 3 of 7 3 of 5 9 of 22
    1988 4 of 12 3 of 3 4 of 7 1 of 2 12 of 24
    1989 10 of 23 4 of 6 6 of 7 1 of 2 21 of 38
    1990 6 of 11 3 of 4 2 of 4 3 of 5 14 of 24
    1991 1 of 1 2 of 2 2 of 4 1 of 1 6 of 8
    1992 0 0 of 1 3 of 3 0 of 1 3 of 5
    1993 0 of 3 1 of 2 2 of 2 0 3 of 7
    1994 1 of 2 1 of 2 3 of 3 1 of 1 6 of 8
    1995 0 of 2 0 1 of 4 0 1 of 6
    1996 1 of 3 0 1 of 4 2 of 2 4 of 9
    1997 0 0 1 of 1 0 1 of 1
    1998 2 of 4 0 2 of 3 0 4 of 7
    1999 3 of 11 0 0 of 1 0 of 1 3 of 13
    2000 2 of 11 2 of 2 2 of 2 0 of 1 6 of 16
    Total 48 of 128 34 of 40 43 of 68 15 of 26 140 of 262
    Percentage 37.5% 85% 63% 58% 53%

    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.

    The Tax Code has provided for rollback tax rate elections since 1982. The history of rollback elections appears in the table above.

    School District & Election Date County 2000
    Tax Rate         		Rollback Rate
    &% Increase         		SElection
    Results
    Districts
    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 Ð 107
    Against - 8
    Jim Hogg ISD 11/7/00 Jim Hogg 1.54 1.4462
    6%     		Ratified
    For Ð 654
    Against - 626
    Meyersville ISD 11/7/00 Dewitt 1.35 1.0324
    31%     		Ratified
    For Ð 158
    Against - 143
    Oglesby ISD 11/7/00 Coryell 1.40 1.3507
    4%     		Ratified
    For Ð 78
    Against - 52
    Cuero ISD 11/7/00 Dewitt 1.2006
    Old rate 1.35     		1.2006
    12%     		Against ratification
    Against - 511
    For - 272
    Ralls ISD 9/16/00 Crosby 1.33 1.2595
    6%     		Ratified
    For - 44
    Against - 9
    Sivells Bend ISD 9/11/00 Cooke 1.50 1.04915
    43%     		Ratified
    For Ð 32
    Against - 23
    Sweeny ISD 11/7/00 Brazoria 1.515 1.425
    6%     		Ratified
    For Ð 1,116
    Against - 835
    Westbrook ISD 11/7/00 Mitchell 1.38 1.2277
    12%     		Ratified
    For Ð 110
    Against - 69