2002 Tax Rate Rollback Elections
Two of Five School Districts Ratify 2002 Adopted Tax Rates
The Comptroller’s Property Tax Division (PTD) has learned that only two of five independent school districts (ISDs) held successful elections to ratify their 2002 tax rates. Three school districts — Garner ISD in Parker County, Glen Rose ISD in Somervell County, and Mirando City ISD in Webb County — had voters disapprove their higher adopted tax rates. Last year, 28 of 30 school districts had successful elections to ratify their 2001 tax rates.
The table below lists the five school districts, with the election date, election results, the adopted tax rate, the rollback tax rate, and the percentage the adopted tax rate exceeded the district’s rollback rate. 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.
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 PTD knows of four taxing units (other than school districts) with rollback activity. The city of Buda (Hays County) has set a rollback election for February 1, 2003. The city of Fairview (Collin County) has a petition circulating to rollback its adopted 2002 tax rate. Hidalgo County and the Hopkins County Hospital District also have petitions circulating to reduce their adopted tax rates.
Last year, in addition to the 30 school districts, there were rollback elections in one county, two cities, and one special district.
Please alert the PTD’s Technical Assistance staff of any taxing unit that is in any stage of rollback activity by calling Dennis Hart at 1-800-252-9121, extension 5-9845; or in Austin, call 512/305-9845. Or, e-mail the PTD staff at ptd.cpa@cpa.state.tx.us.
School District & Election Date County Election Results 2002 Tax Rate Rollback Rate/
% IncreaseGarner ISD
11/5/02Parker Against ratification,
Against - 135
For - 1231.4632
old rate 1.551.4632 / 6% Glen Rose ISD
9/14/02Somervell Against ratification
Against - 423
For - 3781.0753
old rate 1.181.0753 / 10% Mirando City ISD
9/21/02Webb Against ratification
Against - 26
For - 21.54
old rate 1.25.54 / 131% Trent ISD
11/5/02Taylor Ratified
For Ð 74
Against - 381.6988 .8944 / 90% Webb Consolidated ISD
11/5/02Webb Ratified
For Ð 114
Against - 49.80 .65 / 23%
