2003 Tax Rate Rollback Elections
PTD Found 2 of 7 Taxing Units Limited Tax Rate
The Comptroller’s Property Tax Division (PTD) has learned that voters in two of seven taxing units limited their 2003 tax rate, a county and a city. For the preceding tax year, five out of eight taxing units had to limit their tax rates after elections on their 2002 tax rates.
Kinney County had its 2003 tax rate reduced from $0.87 to $0.8393 per $100 of value. Voting February 7 to roll back the county tax rate were 384 voters, with 98 against the rollback rate. On that same day, the City of Laguna Vista in Cameron County had its rollback election pass to roll back the 2003 rate from $0.2507 to $0.2275. The vote count was 165 to lower the rate and 97 against the rollback.
State law provides that local voters may petition for an election to roll back a tax rate adopted by a taxing unit, other than a school district, if the adopted tax rate is higher than the calculated rollback tax rate. The 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.
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.
Four independent school districts (ISDs) had voters ratify their 2003 tax rates that exceeded their rollback rates. The ISDs where voters approved a higher tax rate included Borden ISD in Borden County, Industrial ISD in Jackson County, Mirando City ISD in Webb County and Silverton ISD in Briscoe County.
It is interesting to note that voters in Mirando City ISD did not ratify that district’s 2002 higher tax rate but did agree to the higher 2003 rate.
One other election had voters decide not to roll back the tax rate. On May 15, Concho County Hospital District voters decided 451 votes to 239 votes not to roll back the tax rate. The hospital district will retain the 2003 adopted tax rate of $0.3763. The rollback rate was $0.2982.
One taxing unit held that the submitted rollback petition was invalid. The city council of Belton in Bell County held that the rollback petition signatures were not verified and the petition did not comply with its city charter.
The table 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.
The second table gives the history of rollback elections since they began in 1982.
Please call the PTD’s Technical Assistance staff at 1-800-252-9121 with questions about tax rate rollback elections. In Austin, call 305-9845. Or, e-mail the PTD staff at firstname.lastname@example.org.
2003 Rollback Election Results
Taxing Unit & Election Date County Election Results 2003 Tax Rate Rollback Rate / % Increase School District Borden ISD
For - 136
Against - 10
1.45 1.36/6% Industrial ISD
For - 256
Against - 225
1.9387 1.6155/20% Mirando City ISD
For - 76
Against - 4
1.50 1.288/16% Silverton ISD
For - 388
Against - 27
1.30 1.12/16% County Kinney
For - 384
Against - 98
old rate - .87
.8393/4% City Laguna Vista
For - 165
Against - 97
old rate - .2507
.2275/10% Special District Concho County
Against - 451
For - 239
.3763 .2981/26% Source: Carole Keeton Strayhorn, Texas Comptroller of Public Accounts, Property Tax Division