La Joya ISD board adopts proposed 2025–26 budget; tax rate to be set after certified property values

The La Joya Independent School District Board of Trustees on Wednesday approved the district's proposed 2025'26 budgets for the general fund, child nutrition fund and debt service fund and laid out next steps for finalizing the 2025 tax rate.Guests at the meeting included board President Alvarez and Superintendent Marcy Sorensen.

Ms. Crespo presented the budget hearing, telling the board the district must prepare and approve a budget by June 30 for the July 1 fiscal year start. "The budget must include estimated revenue and proposed expenditures for the following year for the general fund, debt service fund, and the child nutrition services fund," she said.

The presentation said the district expects $256,433,395 in total revenue for 2025'26 and listed estimated expenditures and fund balances for the three funds. The Child Nutrition Services Fund was shown with estimated revenue of about $21,805,316 and estimated expenses of about $19,000,952, and the debt service fund revenue was listed at $17,544,179 with estimated appropriations of about $15,350,000 and an estimated fund balance of roughly $6,694,179.

Crespo described key budget drivers: projected enrollment of 22,000 students with 19,558 in average daily attendance and a projected decline of 689 students next year. She said the draft assumes an ADA of 93.6% and anticipates an 8.7% decrease in property tax collections tied in part to an expected increase in the homestead exemption. Crespo also warned that House Bill 2 remains under analysis and could affect revenue calculations.

Board members then approved the proposed 2025'26 budgets as part of the consent agenda. The board took the budget action by motion; the vote was recorded as a voice vote in which members responded "aye" and the motion carried. The board noted that one member, Dr. Carlos Margo, had stepped out and did not participate in later votes.

Crespo told the board certified local appraisal values from the county appraisal district in July will determine the final tax rate and that the board will present a recommended tax rate for adoption in September after the certified values are received. "We will adopt that new tax rate for 2025'26 in September and we will have a resolution and another board approval," she said.

The board's action tonight adopted the required appropriations documents and authorized staff to continue monitoring ADA, certified values and legislative guidance before publishing and adopting the final tax rate in September.

Looking forward, Crespo and staff said they will return to the board with a final proposed tax rate after the July certification of property values and any further guidance on HB2 implementation.

Ending: The board approved the proposed 2025'26 budget package and directed administrators to return with a final tax rate recommendation in September after county-certified values and any legislative clarifications were available.