Tax Ratification Elections Texas Secretary of State Elections Division 2/28/2019 Tax Ratification Elections Caroline Geppert CSO Seminar 2015 2/28/2019 Texas Secretary of State Elections Division Texas Secretary of State Elections Division

Texas Secretary of State Elections Division What is a TRE? Tax Ratification Election, Tax Code Sec. 26.08 2 taxes Calculated– effective rate and rollback rate based on certified appraisal roll or certified property value estimates from Comptroller If adopted tax rate rollback tax rate, Election to ratify adopted tax rate Automatically required; no petition required 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division Timing of the TRE Must be held on uniform election date unless one does not fall within the period for ordering the election First Saturday in May First Tuesday after the first Monday on November Cannot be held on Primary Election day Tax Code rule: Election must be held “not less than 30 days or more than 90 days” after date tax rate adopted 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division Timing of the TRE BUT remember Election Code Section 3.005 applies to the TRE! Sec. 3.005. Time for ordering election. Except as provided by Subsections (c) and (d), an election ordered by an authority of a political subdivision shall be ordered not later than the 62nd day before election day. This section supersedes a law outside this code to the extent of any conflict. For an election to be held on: the date of the general election for state and county officers, the election shall be ordered not later than the 78th day before election day; and a uniform election date other than the date of the general election for state and county officers, the election shall be ordered not later than the 71st day before election day. An election under Section 26.08, Tax Code, to ratify a tax rate adopted by the governing body of a school district under Section 26.05(g) of that code shall be ordered not later than the 30th day before election day. 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division Timing of the TRE Election must be ordered by: the 62nd day before election day for non-uniform election date 78th day before a uniform election date Unless tax rate adopted based on estimate - “early tax rate adoption” 2/28/2019 Texas Secretary of State Elections Division

Tax Rate Adopted Based on Estimate from Comptroller: Estimate certified to District by April 30 (Certified appraisal roll released July 25). Early Tax Rate Adoption based on Estimate, Election Code Section 3.005(d) applies: 3.005(d) – TRE may be ordered 30 days before election day, if the school district uses Tax Code Section 26.05(g), which allows the district to set the tax rate based on an estimate from the comptroller’s office. 2/28/2019 Texas Secretary of State Elections Division

Real-Life Timing & Considerations If tax not based on estimate & election not held on uniform election date: 62-90 days after adoption of Tax Rate Primary Blackout out period does not apply. Early Voting = 17th – 4th day before EDay Need time to program accessible electronic voting systems. If contract with county, county may need more lead time 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division Ballot Language “Approving the ad valorem tax rate of $_____ per $100 valuation in (name of school district) for the current year, a rate that is $_____ higher per $100 valuation than the school district rollback tax rate.” The ballot proposition must include the adopted tax rate and the difference between that rate and the rollback tax rate in the appropriate places. [Tax Code, Sec. 26.08(b)] 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division Outcomes Majority of Votes Cast Favor Tax Proposition, Tax rate = rate adopted by board Proposition Not Approved, Tax rate = rollback rate 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division Other Resources  Texas Tax Code: http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.26.htm TASB’s 2015 Tax Ratification Election Information and Timelines: https://www.tasb.org/Services/Legal-Services/TASB-School-Law- Source/Business/documents/tax_ratification_elec_info_apr15.pdf Texas Comptroller’s Office Truth-in-Taxation Guide: School Districts: http://comptroller.texas.gov/taxinfo/proptax/tnt/school-districts.html 2/28/2019 Texas Secretary of State Elections Division

Texas Secretary of State Elections Division SOS Websites http://www.sos.state.tx.us/elections/ http://www.votetexas.gov/ 2/28/2019 Texas Secretary of State Elections Division