School District Tax Policy
A school district's property tax rate consists of a maintenance and operations (M&O) tax rate and, if applicable, an interest and sinking (I&S) tax rate. The M&O tax rate provides funds for maintenance and operations. The I&S tax rate provides funds for payments on the debt that finances a district's facilities. The calculation of state funding for school districts is tied to tax effort; thus, tax rates provide an essential component in the state’s school finance formulas.
School District Authority to Set Property Tax Rates
Rollback and Effective Tax Rate Information
The Texas Comptroller of Public Accounts (CPA) publishes an annual
Truth-in-Taxation guide to provide school districts with technical
assistance in complying with Texas Tax Code and Education Code
requirements when adopting tax rates.
2013 Truth-In-Taxation Guide (outside source)
The 2013 Effective Tax Rate Worksheet is Appendix 2 in the guide and the 2013 Rollback Tax Rate Worksheet is Appendix 3.
Property Values and Tax Rates
These spreadsheets provide comptroller tax information,
including property tax rates by district for the specified tax years.
Additional Tax Information Links
For more information, contact:
Division of State Funding
Page last modified on 7/24/2014 09:04:19 AM.