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Part 5: Rollback Elections

Taxing units other than school districts

No petition required. A school district is required to hold an automatic rollback election—without the petition process—to ratify a current year’s tax rate, if the school board adopts a tax rate above the rollback rate. For 2006, the mandatory election date for all school district rollback elections is September 30, 2006. School board trustees must call for an election no later than August 31, 2006.

The secretary of state is required to prescribe procedures necessary to implement school district rollback elections and to ensure the proper and orderly conduct of 2006 elections. More information about rollback election procedures may be obtained from the Election Division of the Secretary of State’s Office at 1-800-252-8683 or visit its Web site at http://www.sos.state.tx.us/elections/index.shtml#contact.

Election results. If a simple majority of the votes cast in the election favor the adopted tax rate, then the adopted tax rate stands. If the voters disapprove the adopted rate, the school district’s rollback rate would be the adopted tax rate. Following the election results, the school district will mail its current year tax bills.

Disaster. School districts are not required to ratify their tax rates when responding to a disaster. No election is called if the school district is spending increased revenue to respond to a disaster for the year following the year in which the disaster occurred. Disasters include tornadoes, hurricanes, floods or other similar events that affect the school district. The law excludes drought. For these purposes, a disaster exists only if the governor requests federal disaster assistance for the area.