Authored by Eichelbaum Wardell & Joe Smith of TexasISD.com
Updated to include 2016 law.
Written in conversational tone, this booklet will give you a step by step overview of a tax ratification election from start to finish. While it won't perform the required calculations to determine if your district will need an election, it does outline the available options and prepares you for decisions that lie ahead. It is an ideal resource for board members new to the tax ratification process, administrators who have never had to consider a tax ratification election, members of the media who need background information about school financial processes, and citizens interested in the financial and operational organization of schools.
Among the topics included are the advantages and disadvantages of basing your proposed tax rate on estimated or certified tax rolls, how to select an election date, whom to notify of a needed tax ratification election, and where to find help in completing all the minute details involved in a tax ratification election. If you anticipate your district will be considering a tax ratification election, this booklet will prepare you for the process to come.