Brazosport ISD adopts 2025–26 budget and sets 2025 tax rate at 0.8975 per $100 valuation

The Brazosport Independent School District Board of Trustees adopted the 2025'26 budget and set the 2025 tax rate at 0.8975 per $100 of taxable valuation during a public meeting on Aug. 4, 2025. The budget, presented at a public hearing earlier in the meeting, covers three primary funds: the general fund, the debt service fund and the child nutrition fund and was adopted by motion and vote of the board. The administration presented the proposed total tax rate of 0.8975 per $100 valuation, made up of a maintenance and operations (M&O) rate of 0.6822 and an interest and sinking (I&S) rate of 0.2153. "Tonight, I will be conducting the public meeting on the 2025'26 budget and the proposed 2025 tax rate," said Ms. Lisacino during the hearing. Why it matters: the adopted budget maintains the district's recommended fund balance above the district's optimum level and keeps the I&S rate flat as pledged when voters approved bonds in 2014 and 2019. Key decisions and figures: the administration reported projected tax collections of about $71,600,000 for M&O (a decrease of approximately $8,500,000 from the prior year) and $42,600,000 for I&S (a decrease of about $2,900,000). Combined revenues across the major funds were presented as roughly $172,460,000 with total expenditures and other uses matching that figure, leaving a combined ending fund balance reported at nearly $55,000,000. The general fund revenues were shown at about $121,577,473; total operating costs were projected at about $123,600,000, with a $2,000,000 transfer in from the capital projects fund to support operations. On compensation and payroll, the administration reported a total 2026 pay increase budgeted at $5,500,000, including teacher increases and a 4% midpoint increase for other staff. Payroll was reported as the largest expenditure, roughly 61.8% of the general fund. The board also followed a separate procedure to designate the officer responsible for tax-rate calculations. Section 26.04 of the Texas Property Tax Code requires the board to designate an officer to calculate the no-new-revenue and voter-approval tax rates; the board designated the chief financial officer for that role and accepted the officer'calculated rates for record. Board actions: the board voted to adopt the budget and to set the tax rate at 0.8975; motions to adopt the budget and tax rate were made from the board floor and passed during the meeting. Background and legal references: the administration noted that Chapter 24 of the Texas Education Code requires notice and a public meeting before adoption of the budget and tax rate. The presentation also referenced House Bill 5 for compensatory instructional funding and board policies including BED Local (public participation) and DCG (public notice) regarding the budget and tax-rate notice requirements. The board scheduled its next regular meeting for Sept. 15, 2025, at 6 p.m.