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2015 Op. Tex. Att'y Gen. 1 (2015)

handle is hein.sag/sagtx0217 and id is 1 raw text is: January 20, 2015 Mr. Michael Williams Opinion No. KP-0001 Commissioner of Education Texas Education Agency Re: Whether an independent school district 1701 North Congress Avenue may use the certified estimate of property tax Austin, Texas 78701-1494 values to adopt a tax rate after adopting its budget (RQ-1211-GA) Dear Commissioner Williams: Your question concerns the adoption of a school district's budget and tax rate and the scheduling of tax ratification elections ('TRE's).''1 Each year, the board of trustees of an independent school district must adopt a budget and a tax rate for the next fiscal year. See generally TEX. EDUC. CODE ANN. § 44.004 (West 2012); TEX. TAX CODE ANN. § 26.05 (West Supp. 2014). If a school district adopts a tax rate that exceeds its rollback rate, the adopted rate must be approved by the district's voters through a TRE. TEX. TAX CODE ANN. § 26.08(a) (West Supp. 2014). In a traditional tax rate adoption process, a school district must use the chief appraiser's certified appraisal roll, which by law must be certified by July 25, in order to calculate the proposed tax rate. Id. §§ 26.01(a), .05(a). You tell us, however, that this year the Harris County Appraisal District does not expect to provide the certified appraisal roll to school districts until the last week in August, which precludes the use of the traditional tax timetable to schedule the TRE in time for the election to occur in conjunction with the November uniform election date.2 Request Letter at 3. Both the Tax Code and the Education Code contemplate an alternative process in which school districts may use a certified estimate of property tax values, rather than the final certified appraisal roll, to calculate the proposed tax rate. See TEX. EDUC. CODE ANN. § 44.004(h) (West 2012); TEX. TAX CODE ANN. § 26.01(e) (West Supp. 2014). You ask specifically about subsection 44.0040) of the Education Code, which provides in pertinent part: 'Letter from Mr. Michael Williams, Comm'r of Educ., Tex. Educ. Agency, to Hon. Greg Abbott, Tex. Att'y Gen. at 1 (July 9, 2014), http://www.texasattorneygeneral.gov/opinion/requests-for-opinion-rqs (Request Letter). 2A TRE must be held between 30 and 90 days after the adoption of a higher tax rate. TEX. TAX CODE ANN. § 26.08(b) (West Supp. 2014), If the November uniform election date falls within this time period, the TRE must be held on the uniform election date. Id; see also TEX. ELEC. CODE ANN. § 41.001(b)(6) (West Supp. 2014). If the uniform election date falls outside the window, a TRE is conducted on a different election date. TEX. TAX CODE ANN. § 26.08(b) (West Supp. 2014).

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