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Willis ISD keeps tax rate steady at $1.0349, adopts $97.2M general fund budget
Summary
At its Aug. 20 meeting, the Willis ISD board approved a total ad valorem tax rate of $1.0349 per $100 valuation (M&O 0.6669; I&S 0.368) and adopted balanced general, debt service and child nutrition budgets for 2025–26.
The Willis Independent School District Board of Trustees on Aug. 20 adopted a 2025–26 tax rate and budgets after a public hearing. The total ad valorem tax rate for tax year 2025 is set at $1.0349 per $100 of assessed value — split into a maintenance & operations (M&O) rate of $0.6669 and an interest & sinking (debt service) rate of $0.368 — the same rate as the current year.
District finance staff said the M&O rate remained unchanged because final certified property values returned lower-than-expected compression relief, which prevented the anticipated reduction in the M&O rate. The board included required truth-in-taxation language noting the rate will "raise more taxes for maintenance and operations than last year" due to increasing property values; staff said increases are driven by value growth and projections around homestead exemptions could change net collections.
Trustees adopted the 2025–26 general fund budget at $97,180,000, a debt service fund budget of $27,440,000, and a child nutrition fund budget of $7,190,000. The general fund budget was presented as balanced and built on projected growth of about 280 students. District staff told the board the primary expenditure drivers are compensation (about 84% of the budget is payroll), new staffing for growth and for opening/operating Calhoun Middle School, and state-mandated teacher raises from new legislation.
The board and staff discussed compensation details: the state-funded teacher raises (staff cited $2,500 for teachers with three to four years’ experience and $5,000 for those with more experience) and district-funded adjustments for other employee groups that totaled roughly $2.7 million included in the proposed budget. The child nutrition budget includes a 3% raise for that employee group; officials noted federal reimbursements remain the primary revenue source and margins remain tight.
As part of year-end actions, the board approved final 2024–25 budget amendments including a federal E-rate adjustment (~$683,000) and a debt-service amendment to account for an $87.7 million bond issuance in July. Trustees also authorized a one-time interfund transfer: $750,000 from the general fund to the district health insurance fund to help offset multi-year health claims deficits.
The board certified the anticipated tax collection rate for 2025 at 100% based on Montgomery County’s estimate and approved committing $23,000,000 of fund balance to recommended designations while leaving an unassigned fund balance exceeding TEA's recommended level. The board approved delegation to the superintendent authority to select a purchase of attendance credit option should state recapture requirements apply.
A series of motions adopting the budgets, tax rates, and related financial items passed unanimously (7–0). Several motions included the required truth-in-taxation statements and the board’s minutes record the roll-call votes for each action.
