Seven school districts in North Texas are asking voters to approve tax rate increases to help cover recurring costs such as salaries, operating costs, and other expenses.

The districts with Voter-Approved Tax Rate Elections (VATRE) are listed below.

Bland ISD
Proposition B — Ratifying the ad valorem tax rate of $0.93693 per $100 valuation in Bland Independent School District for the current year, a rate that will result in an increase of 11.40 percent in maintenance and operations tax revenue for the district for the current year as compared to the preceding year, which is an additional $325,806.

Carroll ISD
Proposition A — Ratifying the ad valorem tax rate of $0.9294 per $100 valuation in the Carroll Independent School District for the current year, a rate that will result in an increase of 2.6 percent in maintenance and operations tax revenue for the District for the current year as compared to the preceding year, which is an estimated additional $3,800,000.

Denton ISD
Proposition A — Ratifying the ad valorem tax rate of $1.2069 per $100 valuation in the Denton Independent School District for the current year, a rate that will result in an increase of 13.33 percent in maintenance and operations tax revenue for the District for the current year as compared to the preceding year, which is an
additional $28,830,352

Garland ISD
Proposition A — Ratifying the ad valorem tax rate of $1.170900 in Garland Independent School District for the current year, a rate that will result in an increase of 16.49 percent in maintenance and operations tax revenue
for the district for the current year as compared to the preceding year, which is an additional $41,996,738.

H-E-B ISD
Proposition A — Ratifying the ad valorem tax rate of $1.0289 per $100 valuation in Hurst-Euless-Bedford Independent School District for the current year, a rate that will result in an increase of 5.24 percent in maintenance and operations tax revenue for the District for the current year, as compared to the preceding year,
which is an increase of $6,561,666.00.

Northwest ISD
Proposition A — Ratifying the ad valorem tax rate of $1.0841 per $100 valuation in the Northwest Independent School District for the current year, a rate that will result in an increase of 5.67 percent in maintenance and operations tax revenue for the District for the current year as compared to the preceding year, which is an additional $14,324,215.

Rockwall ISD
Proposition A — Ratifying the ad valorem tax rate of $1.0669 per $100 valuation in the Rockwall Independent School District for the current year, a rate that will result in an increase of 19.2 percent in maintenance and operations tax revenue for the District for the current year as compared to the preceding year, which is an additional $20,412,091.

HOW ARE TEXAS SCHOOL DISTRICTS FUNDED?

Texas school districts are funded by three sources: Federal money, state money and local taxes. Local taxes comprise two tax rates, Maintenance and Operations (M&O) and Interest and Sinking (I&S), set by the school board. M&O is the money used to pay for the day-to-day operations of a school district, including salaries and professional development, utilities, curriculum, building maintenance, and student services. I&S is the money generated from bonds to pay for new buildings, renovations, security, buses and other large expenses. The I&S tax rate is used to repay the bonds. Funding approved for M&O and I&S projects can’t be mixed.

HOW CAN BOND MONEY BE SPENT?

Bond money can only be spent on capital projects like new buildings, renovations, security upgrades, land acquisition, and other non-recurring costs. It can’t be spent on salaries, staff, utilities, fuel, or other recurring costs. The money repaid from a bond will include interest over time, generally 30 years. Many districts try to repay their bonds early to save on the interest obligation.

WHAT IS A VATRE?

VATRE stands for Voter Approval Tax Rate Elections. If a district needs to increase funding for salaries, daily operating expenses, or other recurring costs, then they have to ask voters to approve of an increase of the M&O Voter Approved Tax Rate (VATR). Many districts hold VATREs to increase M&O funding because they have a deficit. Prior to the 2025 legislative session, state legislators went six years without increasing funding for schools, and with inflation and the addition of unfunded mandates, such as adding an armed officer on each campus, many school districts say they are strapped for cash.

‘THIS IS A PROPERTY TAX INCREASE’

A state law requires Texas school districts to include the statement, “This is a property tax increase,” on every ballot proposition. That is true even if the proposition does not increase the tax rate. In their proposals, many Texas school districts say they can issue bonds without increasing the I&S rate. This is often done by taking on new bond debt as old, declining debt is paid off. Read the district’s proposal thoroughly to understand whether voting for the bond package will result in a tax rate change. Even without an increase in the tax rate, changes in property tax appraisals could result in a larger tax bill for the property owner.