Sherman ISD adopts balanced 2025–26 budget while flagging changes from House Bill 2

Sherman ISD trustees unanimously adopted the district—s 2025—26 general fund, debt service and food service budgets at their meeting after a budget workshop and public hearing, board members said.

The budget presentation by district finance staff emphasized that the adopted figures are based on pre-House Bill 2 funding rules and therefore could change once the Texas Education Agency issues implementing rules. "This budget is based on current law; we will bring you an amended budget once we know the rules and indicators from TEA," Mandy, the district—s budget presenter, said during the workshop.

Board members were told the district used preliminary certified-value estimates from Grayson County and other customary assumptions to project revenue and expenses. The plan presented to trustees shows the general fund balanced with a modest positive bottom line (just over $11,000), driven in part by higher preliminary local property values and by budgeting decisions to hold some spending in reserve pending state guidance.

Why it matters: Sherman ISD staff said recent state legislation (House Bill 2) affects school finance formulas but that TEA has not yet released the implementing rules. That timing…