I hadn't seen a discussion on Bryan ISD's Voter-Approval Tax Rate Election (VATRE) that will be on the November 3rd ballot so I thought I would collect and present information for one.
BISD has proposed a Maintenance & Operations (M&O) tax rate of 0.6968 (up from 0.6769) for a total tax rate of 0.9668; the other 0.27 is the Interest & Sinking rate. Because of the amount of the increase, voters will have to approve the proposed rate.
The ballot language (from BISD's VATRE presentation):
Ratifying the ad valorem tax rate of $0.9668 per $100 valuation in the Bryan Independent School District for the current year, a rate that will result in an increase of 2.10 percent in maintenance and operations tax revenue for the District for the current year as compared to the preceding year, which is an additional $5,595,641.
Admittedly I'm irritated with that language because it presents the rate BISD wants approved along with the increased amount of tax revenue that BISD will receive while omitting the rate amount that will be imposed if the VATRE fails. I understand that BISD's choice of ballot language is an act of advocacy and that their likely response would be that that information is in the VATRE information that they've provided, but they know many voters will not have read any of that material before walking into the voter booth. Otherwise, why omit it from the ballot language (in other words, hide the ball)?
As for the math, using a home appraisal value of $350,000 (the amount used by BISD in its presentation) the difference in the tax amount would be:
VATRE rate (0.9668): $3,383.80 ($2,030.28 w/ HS exemption)
"Non"-VATRE rate (0.9469): $3,314.15 ($1,988.49 w/ HS exemption)
Consistent with the information in BISD's VATRE brochure, the increased tax amount would be $69.65 ($41.79 w/ HS exemption).
However, that increase amount does not include other increases that taxpayers will have to pay in 2026. Brazos County approved a tax increase from 0.4197 to 0.443474, which (using the same $350,000 home appraisal value) will result in an increased tax amount of $83.21 (from $1,468.95 to $1,552.16).
For that $350,000 home, the total property tax amount for 2026 would be $7,119.96 ($5,766.44 w/ HS exemption). If the VATRE fails, the amount would instead be $7,050.31 ($5,724.65 w/ HS exemption). This assumes the home is in Bryan, which did not increase its tax rate from 0.624, and is not subject to any other taxing entities.
But there's also the year-over-year appraisal value increase. I haven't found information on what the exact average increase of appraisal values was for Brazos County from 2025 to 2026, but Brazos CAD's Chief Appraiser Dana Horton told KBTX in April that valuations went up approximately 10%. Anecdotally my increase was 4.6% (down from 7% before my tax protest). Using a conservative 4% increase amount, that $350,000 house was appraised at $336,540 in 2025. Under this scenario, the property tax increase difference from 2025 to 2026, assuming the VATRE passes, would be:
2025: $6,699.17 ($5,373.51 w/ HS exemption)
2026: $7,119.96 ($5,766.44 w/ HS exemption)
For that $350,000 home, the property tax increase from 2025 to 2026 would be $420.79 ($392.93 w/ HS exemption).
This is against the backdrop of the Federal Reserve today raising its benchmark interest rate to approximately 3.9% with projections this it will raise it to 4.1% later this year, and a current inflation rate of 3.4%.
Couple of other observations. First, voters approved BISD's $397 million bond package last November. While those funds cannot be used to fund the day-to-day operations of the district, it would be foolish to believe that none of the revenue from the proposed M&O tax rate is needed or will be used to maintain and operate at least some of the projects funded by that bond election.
Second, according to BISD's Summary of Proposed Budget, 49% of the district's total budget for 2026-27 will go to Instruction (in other words, classroom teaching). None of BISD's VATRE information that I've reviewed explicitly states how or where the additional 5.6 million (of which approximately 3 million will come from the State) will be distributed. Assuming the proposed budget already includes that estimated 5.6 million amount, $2.7 million will go to what BISD has labeled the Instruction section of its budget.
While BISD's proposed increase is arguably nominal, it still adds to the pressure from all the other sources that are squeezing money from taxpayers. Almost everyone that makes money is having to tighten their belts when it comes to spending. I don't think it's too much to ask that entities that do not make money do the same, or, in the alternative, at least refrain from asking taxpayers to tighten their belts more.
ETA to add links.
BISD has proposed a Maintenance & Operations (M&O) tax rate of 0.6968 (up from 0.6769) for a total tax rate of 0.9668; the other 0.27 is the Interest & Sinking rate. Because of the amount of the increase, voters will have to approve the proposed rate.
The ballot language (from BISD's VATRE presentation):
Ratifying the ad valorem tax rate of $0.9668 per $100 valuation in the Bryan Independent School District for the current year, a rate that will result in an increase of 2.10 percent in maintenance and operations tax revenue for the District for the current year as compared to the preceding year, which is an additional $5,595,641.
Admittedly I'm irritated with that language because it presents the rate BISD wants approved along with the increased amount of tax revenue that BISD will receive while omitting the rate amount that will be imposed if the VATRE fails. I understand that BISD's choice of ballot language is an act of advocacy and that their likely response would be that that information is in the VATRE information that they've provided, but they know many voters will not have read any of that material before walking into the voter booth. Otherwise, why omit it from the ballot language (in other words, hide the ball)?
As for the math, using a home appraisal value of $350,000 (the amount used by BISD in its presentation) the difference in the tax amount would be:
VATRE rate (0.9668): $3,383.80 ($2,030.28 w/ HS exemption)
"Non"-VATRE rate (0.9469): $3,314.15 ($1,988.49 w/ HS exemption)
Consistent with the information in BISD's VATRE brochure, the increased tax amount would be $69.65 ($41.79 w/ HS exemption).
However, that increase amount does not include other increases that taxpayers will have to pay in 2026. Brazos County approved a tax increase from 0.4197 to 0.443474, which (using the same $350,000 home appraisal value) will result in an increased tax amount of $83.21 (from $1,468.95 to $1,552.16).
For that $350,000 home, the total property tax amount for 2026 would be $7,119.96 ($5,766.44 w/ HS exemption). If the VATRE fails, the amount would instead be $7,050.31 ($5,724.65 w/ HS exemption). This assumes the home is in Bryan, which did not increase its tax rate from 0.624, and is not subject to any other taxing entities.
But there's also the year-over-year appraisal value increase. I haven't found information on what the exact average increase of appraisal values was for Brazos County from 2025 to 2026, but Brazos CAD's Chief Appraiser Dana Horton told KBTX in April that valuations went up approximately 10%. Anecdotally my increase was 4.6% (down from 7% before my tax protest). Using a conservative 4% increase amount, that $350,000 house was appraised at $336,540 in 2025. Under this scenario, the property tax increase difference from 2025 to 2026, assuming the VATRE passes, would be:
2025: $6,699.17 ($5,373.51 w/ HS exemption)
2026: $7,119.96 ($5,766.44 w/ HS exemption)
For that $350,000 home, the property tax increase from 2025 to 2026 would be $420.79 ($392.93 w/ HS exemption).
This is against the backdrop of the Federal Reserve today raising its benchmark interest rate to approximately 3.9% with projections this it will raise it to 4.1% later this year, and a current inflation rate of 3.4%.
Couple of other observations. First, voters approved BISD's $397 million bond package last November. While those funds cannot be used to fund the day-to-day operations of the district, it would be foolish to believe that none of the revenue from the proposed M&O tax rate is needed or will be used to maintain and operate at least some of the projects funded by that bond election.
Second, according to BISD's Summary of Proposed Budget, 49% of the district's total budget for 2026-27 will go to Instruction (in other words, classroom teaching). None of BISD's VATRE information that I've reviewed explicitly states how or where the additional 5.6 million (of which approximately 3 million will come from the State) will be distributed. Assuming the proposed budget already includes that estimated 5.6 million amount, $2.7 million will go to what BISD has labeled the Instruction section of its budget.
While BISD's proposed increase is arguably nominal, it still adds to the pressure from all the other sources that are squeezing money from taxpayers. Almost everyone that makes money is having to tighten their belts when it comes to spending. I don't think it's too much to ask that entities that do not make money do the same, or, in the alternative, at least refrain from asking taxpayers to tighten their belts more.
ETA to add links.