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Bryan ISD CFO walks trustees through how tax rates affect district revenue

Bryan Independent School District Board of Trustees · January 13, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

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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