1. 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

2. Texas Secretary of State Elections Division
What is a TRE?
Tax Ratification Election, Tax Code Sec
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

3. 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

4. Texas Secretary of State Elections Division
Timing of the TRE
BUT remember Election Code Section applies to the TRE!
Sec 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

5. 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

6. 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

7. Real-Life Timing & Considerations
If tax not based on estimate & election not held on uniform election date: 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

8. 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 (b)]
2/28/2019
Texas Secretary of State Elections Division

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

10. 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

11. Texas Secretary of State Elections Division
Other Resources
 Texas Tax Code:
TASB’s 2015 Tax Ratification Election Information and Timelines: Source/Business/documents/tax_ratification_elec_info_apr15.pdf
Texas Comptroller’s Office Truth-in-Taxation Guide: School Districts:
2/28/2019
Texas Secretary of State Elections Division

12. Texas Secretary of State Elections Division
SOS Websites
2/28/2019
Texas Secretary of State Elections Division