District hears annual delinquent-tax collection report; collections historically recover most levied taxes

Temple ISD on April 14 received its annual briefing on property-tax collections and delinquent-tax work from the district’s outside counsel and collection partner, MBBA, which manages delinquent collections and taxpayer outreach on the district’s behalf.

Brandy Stanford, deputy chief financial officer, introduced Connor Buchanan of MBBA, who described historical tax-collection patterns and the firm’s role in recovering delinquent taxes. Buchanan said that when the district sets its budget it can reliably plan using historical collection rates because, over time, the district typically recovers most of the taxes it levies. He said the most recent fiscal year showed the district collected roughly 100%–150% of levied tax dollars when current collections plus recovered delinquent taxes and penalties are included, a pattern driven in part by catch-up collections from prior years.

Buchanan explained categories of taxes that may be difficult or impossible to collect, such as homestead deferrals for taxpayers age 65 or older (he cited approximately $350,000 in deferrals), bankruptcy proceedings and insolvent personal-property accounts. He also summarized the firm’s collection processes—mail notices, direct outreach and on-site staff at the Bell County Appraisal District—and noted that collections improve the longer a file is worked, with collections often reaching 90% or more of amounts turned over for collection after extended efforts.

The presentation was informational; the board did not take a formal vote on collection strategy during the meeting. Brandy Stanford and Buchanan answered trustees’ questions about historical collection percentages and how MBBA assists the district’s revenue forecasting.