The total rate approved by the board is $1.1043 per $100 valuation, a $0.0209 decrease from FY 2024-25’s rate of $1.1252 per $100 valuation. The district’s board of trustees unanimously approved the new rate at an Aug. 18 board meeting.
The overview
The new tax rate is broken down into two pieces:
- The first piece is the maintenance and operations rate, which covers operational expenses such as payroll and is determined by state law, district officials said. The M&O rate is $0.7343 per $100 valuation, which is $0.0209 lower than the prior year’s rate.
- The second piece is the interest and sinking, or I&S, rate, which pays for the district’s principal and interest on its debts and is determined by district officials. The I&S rate is $0.37 per $100 valuation, which is the same as the prior year’s rate.
The district’s total certified property values increased 6.55% year over year, reaching nearly $30.2 billion, which includes about $1.67 billion in new construction, district documents state.The context
While the budget was approved in June, the process for determining the tax rate takes additional time to complete.
The development of the district’s budget uses certified estimates of local property values issued by the Collin Central Appraisal District in April, while the determination of the tax rate requires certified local property values that are available in late July, MISD Chief Financial Officer Marlene Harbeson said.
In the past, actual property values would trend higher than the estimates received, Harbeson said, but increasing property appraisal protests and the increased homestead exemption caused this year’s values to be lower than the estimate.
What else?
The district's board of trustees approved the district’s FY 2025-26 budget with a $6.9 million potential shortfall in June, but a planned budget amendment will change the district’s financial outlook.
As it currently stands, the approved FY 2025-26 budget includes:
- $265.8 million expenditures in the general fund
- $258.9 million in revenues in the general fund