Boerne ISD trustees map budget amid new state funding proposals; board flags disparities in HB2

Boerne ISD finance staff presented updated budget assumptions and multiple revenue scenarios to the board, showing how proposed state funding changes could alter the district's available resources for 2025–26.

Under the district's current assumptions staff reported enrollment of 11,237 and an average daily attendance (ADA) of about 10,196 (roughly 94 percent of enrollment). Preliminary market values showed a 5 percent increase to about $21.1 billion and a 9 percent increase in taxable values to about $14.2 billion; the district scaled values down 2 percent to anticipate property appeals. Those yields would produce an estimated maintenance and operations levy of about $78.6 million and an interest and sinking (I&S) levy of about $40.4 million.

Wes (staff) and other finance staff modeled three top scenarios:

- Under current law, staff showed roughly $52,000 of projected available funding before addressing compensation and initiatives, which would translate to an adopting a $2.7 million deficit after proposed compensation adjustments.

- Under Senate Bill 26 modeling (staff estimated roughly $3.5 million in additional teacher compensation funding), the district's modeled available funding would increase, producing an estimated $1.4 million shortfall or lower deficit when projected compensation adjustments are applied.

- Under House Bill 2 modeling (staff…