Judson trustees discuss voter-approval tax-rate election and financial outlook, seek 1.1196¢ maximum for public notice

Trustees of the Judson Independent School District on Wednesday discussed placing a voter-approval tax-rate election before voters to address a multi‑million-dollar structural deficit. Tony Kingman, the district’s newly hired chief financial officer, told the board that adopting a maximum voter‑approval tax rate of 1.1196¢ would generate roughly $24.5 million in local revenue and reduce the district’s projected 2025–26 deficit to about $13 million.

Kingman said the VATER is required under Texas law when a district seeks to adopt a maintenance and operation tax rate above the state‑calculated limit. He told trustees the district’s operational efficiency audit, contracted to Moe Casey, is expected to be completed and presented in September and that a financial solvency plan will be finalized by the Oct. 17 board meeting.

The solvency plan will set out options that vary by whether the VATER passes. “If the VADER passes, then the district will need to make some additional reductions to close the remaining deficit, which is roughly 13 million,” Kingman said. “If the VADER fails, more significant adjustments will be needed,” he added, listing possible steps such as school consolidation, program reductions, benefit changes or reductions in force as options that could be considered only if necessary.

Kingman told the board the district’s projected fund balance at the end of fiscal 2024–25 is about $79 million. He projected that, if the VATER is approved and no further adjustments are made, the fund balance would be about $66 million for 2025–26 — “more than three months’ worth of operating expenditures” — while if the VATER fails and the board made no other adjustments, the fund balance could fall to roughly $41 million.

Trustees discussed community communications and logistics. Superintendent Dr. Fields and trustees emphasized the need for transparent materials and community forums. Trustee Macias said he favored asking voters for the full amount the district is eligible to seek and later trustees and administration expressed shared intent to post a notice for the public comment period with a maximum rate around 1.1196¢ so that the formal vote can be taken at the August 18 meeting prior to the legal posting deadline.

Board members and the administration also discussed timing and legal limits: Kingman explained that state guidance allows the board to propose a tax rate before the efficiency audit is finalized, provided the audit is available to voters before the election. The board president and trustees said they would prepare messaging and community forums but noted legal limits on district electioneering and that administration must provide only factual information.

Why it matters: The VATER would provide immediate local revenue, narrowing the shortfall and reducing the scope of possible program and personnel reductions. Staff emphasized that the tax-rate proposal is not a complete solution and that even with voter approval further efficiency measures would likely be required.

Key numbers and next steps: Kingman projected about $24.5 million in new revenue at the 1.1196¢ level; the audit is expected in September; the financial solvency plan is due Oct. 17; the board planned to post the public notice to meet election timelines and to take a formal vote at its next meeting.