2002 Tax Rate Rollback Elections
PTD Found 5 of 8 Taxing Units Limited Tax RateThe Comptroller’s Property Tax Division (PTD) has learned that voters in five of eight taxing units limited the 2002 tax rate. They included three school districts and two cities.
The three independent school districts (ISDs) that had voters not ratify a higher tax rate were Garner ISD (Parker County), Glen Rose ISD (Somervell County), and Mirando City ISD (Webb County). Voters in Trent ISD (Taylor County) and Webb Consolidated ISD (Webb County) ratified the higher tax rate adopted by their school boards. A complete article about these school elections was in the January 2003 STATEMENT.
Three cities held rollback elections, with two passing and one failing. The City of Buda (Hays County) had its tax rate reduced from $0.2199 to $0.1301. Voting to roll back the tax rate were 227 voters, with 98 against the rollback rate. The City of Prosper (Collin County) had its rollback election pass to roll back the rate from $0.36 to $0.3199. The vote count was 204 to lower the rate and 96 against the rollback rate.
The City of Fairview (Collin County) had its rollback election fail, so it retained its rate of $0.29. The vote margin was 739 against the rollback and 486 for the rollback.
Two other taxing units had rollback petitions presented to their governing bodies. Both the Hidalgo County Commissioners and the Hopkins County Hospital District Board found that the petitions presented did not contain the required number of signatures. State law requires that the petition must be signed by at least 10 percent of the registered voters shown on the most recent official voters list for the taxing unit.
The table below lists the taxing units, 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. Tax rates are per $100 of value.
2002 Rollback Election Results
Taxing Unit & Election Date County Election Results 2001 Tax Rate RBR/% Increase City Buda
2/1/03Hays Passed
For - 227
Against - 98.1301
old rate .2199.1301/69% Fairview
2/1/03Collin Failed
Against - 739
For - 486.29 .1777/63% Prosper
2/1/03Collin Passed
For - 204
Against - 96.3199
old rate .36.3199/13% School District Garner 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 - 74
Against - 381.6988 .8944/90% Webb Consolidated ISD
11/5/02Webb Ratified
For - 114
Against - 49.80 .65/23% The table below gives the history of successful rollback elections since they began in 1982.
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.
Last year, four out of 34 taxing units had successful elections to rollback their 2001 tax rates.
History of Successful Rollback Elections - 1982 - 2002
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 2001 2 of 30 0 of 1 1 of 2 1 of 1 4 of 34 2002 3 of 5 0 of 0 2 of 3 0 of 0 5 of 8 Total 53 of 163 34 of 41 46 of 73 16 of 27 149 of 304 Percentage 32.5% 83% 63% 59% 49% Please call the PTD’s Technical Assistance staff at 1-800-252-9121, option 2; or in Austin, call 512/305-9845, with questions about tax rate rollback elections. Or, e-mail the PTD staff at ptd.cpa@cpa.state.tx.us.
