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Brazosport ISD schedules public hearing on 2026 budget, proposes lower tax rate and plans attendance-credit purchase amid recapture notice
Summary
The Brazosport ISD board voted to schedule an Aug. 18 public hearing on the district's proposed 2025 tax rate and 2026 budget, presented a total proposed tax rate of 0.8975 (M&O 0.6822; I&S 0.2153) and recommended purchasing attendance credits to address a TEA recapture notice.
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The Brazosport Independent School District Board of Trustees voted to publish notice and schedule a public hearing for 6 p.m. on Aug. 18, 2025, to consider the district's proposed 2026 budget and the proposed 2025 tax rate. The administration presented a proposed maintenance-and-operations rate of 0.6822 and an interest-and-sinking rate of 0.2153, for a combined proposed tax rate of 0.8975, and noted that the figure represents a reduction of roughly $0.0533 from the prior year.
Why it matters: the tax rate and budget hearing set the path for the district's final budget and affect local property-tax collections and state funding calculations. The Texas Education Agency (TEA) identified the district as potentially subject to recapture under the state's property-wealth adjustment; the administration recommended a planned purchase of attendance credits with the commissioner of education to address any excess local revenue.
At the July meeting, Louis Cancino, staff member presenting the budget overview, said certified property values were received on July 25, 2025, which started a 60-day window in which the district must adopt a final tax rate. Cancino told trustees that the administration reviewed the state's "disaster pennies" option under state law, which could have generated about $5,000,000 in additional revenue, and recommended not pursuing that option at this time. The administration recommended the board vote to schedule the Aug. 18 public hearing for formal consideration and adoption of the tax rate and budget.
During the meeting, Board member Fortner moved to schedule and publish notice for the Aug. 18 hearing; Board member Cuellar seconded. The board president called for the vote, and the motion passed.
On recapture, district staff reported TEA projections indicate Brazosport ISD's projected local revenue may exceed its entitlement for fiscal 2026. The administration said the proposed budget does not include any recapture payment and that none are anticipated due to tax-rate compression, but state estimates require the district to take formal action to select an option to reduce excess local revenue. Presenters described the five statutory options under the Texas Education Code: consolidation with another district; detaching property; purchasing attendance credits from the state; contracting to educate nonresident students; or consolidating the tax base with another district. The administration recommended option 3, purchasing attendance credits, noting it has historically been the most cost-effective and administratively feasible approach for the district.
The administration asked the board to approve a resolution to purchase attendance credits and to delegate authority to the superintendent to obligate the district under the relevant Texas Education Code provisions. Staff emphasized two statutory deadlines: the district must submit a district-intent form by Sept. 1, 2025, indicating which option(s) it intends to use; and by Jan. 15, 2026, the district must submit the official agreement or contract implementing the chosen option. The administration recommended the board approve the attendance-credit approach and delegate the limited contracting authority needed to meet the TEA deadlines.
At the meeting's close on the recapture item, a trustee moved to approve the attendance-credit purchase and to delegate contracting authority to the superintendent for that purpose; the board voted in favor of the motion. The administration clarified that this action is a compliance step based on TEA's projection and that no recapture payment is currently expected for the coming year.
Less critical details and next steps: the administration will publish the required tax-rate notice and host the Aug. 18 public hearing, continue outreach explaining the proposed changes to the community, and, if necessary, submit the required forms to TEA by the statutory deadlines.

