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Bryan ISD CFO walks trustees through how tax rates affect district revenue
Summary
CFO Norma Frootter gave a primer on district tax math: the M&O rate (~67¢ including Tier 1/Tier 2), I&S rate (27¢), Bryan ISD currently levies 6 golden pennies of possible 8, and the district showed how pennies translate to recurring revenue tied to attendance.
Chief Financial Officer Norma Frootter presented a step‑by‑step overview of school tax rates and how they feed district revenue and budgeting.
Frootter explained the two components of local tax revenue: maintenance and operations (M&O) and interest and sinking (I&S). Using the district example, M&O is roughly 67¢ per $100 of property value (with approximately 61¢ from Tier 1 and 6¢ from Tier 2); I&S is…
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