Liberty Hill ISD adopts 2024–25 budget, approves tax-rate ballot and attendance-credit election for Nov. 5

The Liberty Hill Independent School District Board of Trustees on Aug. 15 adopted the district’s 2024–25 budgets and approved ballot measures asking voters to ratify a proposed combined tax rate of 1.2269 per $100 of valuation and to authorize the purchase of attendance credits to address state recapture (Chapter 49). The board voted to adopt the general fund, food service fund and debt service budgets and to approve a compensation package tied to the proposed election.

District finance officer Miss Guerrero told the board during a public hearing that Liberty Hill has faced “significant cuts in state and federal funding,” including reductions in the fast‑growth allotment and a large reduction in SHARS (school health and related services) reimbursements. Guerrero said the district received a $7 million fast‑growth allotment in 2023–24 that was reduced by roughly $2 million after the state cap, and that an approved SHARS cost report for approximately $1.1 million was cut by about $898,000, which she characterized as a 78 percent reduction to anticipated reimbursements for special education services.

Guerrero said inflation and rapid enrollment growth have increased costs: the district’s cost per student rose from about $8,300 to more than $10,100, utilities are up roughly 83 percent, fuel is up about 176 percent, and insurance costs rose more than 172 percent between 2019 and 2023. She said staff salaries and benefits comprise about 85 percent of district spending.

To reduce a projected $7.5 million deficit in a no‑election scenario, Guerrero recommended asking voters for six pennies (three 'golden' pennies and three 'copper' pennies) that would raise the M&O rate to 0.7269 and keep the I&S rate at $0.50, producing a combined rate of 1.2269. With the proposed rate and a successful election, Guerrero said the district projects roughly $103 million in revenue and a remaining deficit near $2.9 million; without the election she projected revenues of about $96.5 million and expenditures of about $104 million.

Guerrero outlined homeowner impacts using district median values: for a median home value of $462,000 (less the $100,000 homestead exemption), estimated annual district taxes would rise from about $4,227 to $4,444 — an increase she presented as roughly $18.11 per month or $217 per year. Higher‑value examples were also given for illustration.

The presentation also explained that Liberty Hill is designated a Chapter 49 recapture district (sometimes called “Robin Hood”) and that the board’s recommendation included purchasing attendance credits (Option 3 under Chapter 49) so the district pays recapture through scheduled payments instead of allowing the state to seize local property value. Guerrero said the attendance‑credit purchase preserves local property values and the district’s control over the repayment method.

Board members discussed the proposal during the hearing, repeatedly urging the community to be informed and stressing that state funding formulas and recent changes have constrained local revenue. Several trustees spoke in favor of the proposals while acknowledging the political sensitivity of asking voters for more revenue. Teacher and parent Lindsay Jamieson spoke during the public‑comment portion, urging community support for the election, saying the proposition would help retain staff and continue vital programs.

On formal action, the board unanimously approved by voice vote: (a) adopting Option 3 (purchase of attendance credits) and delegating contract authority to the superintendent; (b) adopting the 2024–25 general fund, food service and debt service budgets as presented; (c) adopting a proposed tax rate of 1.2269; (d) calling a Tax Ratification Election for Nov. 5, 2024 to ratify the proposed rate; (e) calling an attendance‑credit election for Nov. 5, 2024 to authorize use of local funds to purchase attendance credits; and (f) approving the updated 2024–25 compensation plan. In each case the transcript records voice approval and “motion carries” language; specific roll‑call tallies and individual aye/nay votes were not read into the record.

The board president said the district will present additional community information sessions if the measures are placed before voters, and the meeting was adjourned at 7:20 p.m.

Votes at a glance • Action 4a — Purchase of attendance credits (Option 3); mover: Missus Major; seconder: Missus Hargrove; outcome: approved by voice vote. • Action 4b — Adopt 2024–25 budgets (general, food service, debt service); mover: Mister Neighbors; seconder: Mister Kennedy; outcome: approved by voice vote. • Action 4c — Adopt tax rate 1.2269 (M&O 0.7269, I&S 0.50); mover: Missus Major; seconder: Mister Neighbors; outcome: approved by voice vote. • Action 4d — Order calling Tax Ratification Election (TRE) for Nov. 5, 2024; mover: Mister Neighbors; seconder: Mister Ferguson; outcome: approved by voice vote. • Action 4e — Order calling Attendance Credit election for Nov. 5, 2024; mover: Mister Kennedy; seconder: Missus Targrove; outcome: approved by voice vote. • Action 4f — Approve 2024–25 compensation plan (adds salary/benefit adjustments tied to election); mover: Missus Major; seconder: Mister Neighbors; outcome: approved by voice vote.

What’s next The district will run community outreach and informational sessions over the next months ahead of the Nov. 5 ballot. The board scheduled its next meeting for Aug. 19.