Law firm reports Bastrop ISD tax collections above TEA thresholds; roughly $4.36 million outstanding includes deferrals and active lawsuits

Noe Reyes of McClary Vasilka Bragg & Allen presented the district’s annual delinquent tax report, explaining the tax calendar, collection process and current collection rates. Reyes said the adjusted 2023 tax levy for Bastrop ISD was $82,616,816 and that “a little bit over 95% of those…were paid prior to July 1.” He said the district’s total revenue from tax collections for fiscal year 2024 was $83,180,616, including penalties and interest.

Reyes told the board that under Texas Education Agency guidance districts should target collection percentages around 95%. Citing recent figures, he said Bastrop ISD’s collections percentages have been above 95% and often exceed 100% when penalties and interest are included.

Reyes broke out delinquency numbers for recent years: for the 2023 tax year $3,926,000 was unpaid on July 1 and, as of March 31, 2025, the law firm had collected about $2,000,000 of that amount and $1,849,000 remained; that collection pace (roughly 53% collected within the first nine months) is within expected ranges, he said. For older levies he reported similarly high cumulative collection percentages (for example, more than 91% collected for 2020 after several years).

Reyes also reported a total outstanding unpaid balance across tax years of $4,357,000. He explained that taxable deferrals for qualifying homeowners (such as age-65 or disability deferrals) account for roughly $963,000 of that total and cannot be collected under statute. About 32% of the outstanding balance is in delinquent tax lawsuits or judgments and about 22% is on formal payment plans; an additional roughly 22% is in other categories the firm is actively working.

The presentation included an explanation of causes for long-standing unpaid balances, including tax-deferral statute limits, complex heirship issues that slow foreclosure and judicial collection processes, and the district’s typical practice of turning unpaid accounts over to the law firm after July 1 for collection efforts.

Board members asked questions about how penalties and interest are handled (Reyes said penalties are added and the law firm’s contingent fee is collected from delinquent taxpayers; the district receives the full underlying tax principal). Members also asked about timing and likelihood of future collection; Reyes estimated another roughly $1,000,000 of the 2023 delinquent balance would likely be collected within 12 months and that the first-year collection goal is about 50–60% of amounts turned over for collections.

No formal board action was recorded; the item was presented as the district’s annual delinquent tax report.