Pine Tree ISD board reviews proposed 2025–26 budget and tax rate, then adopts budget

Board members on Monday reviewed the district’s proposed 2025–26 budget and a preliminary tax-rate proposal before adopting the budget in a unanimous vote.

Salena Jackson, the district presenter, told trustees the district’s estimated certified values are $2,018,461,886—about 2% higher than 2024—and outlined assumptions behind the budget, including a $100,000 state homestead exemption, a 20% local homestead exemption and an anticipated tax collection rate of at least 99 percent. "The proposed M&O tax rate is $0.7552 and the I&S tax rate is $0.4150 for a total tax rate of $1.1702," Jackson reported during the public hearing. She also said federal revenues have fallen due to lower SHARS reimbursement and that employee raises were not included pending clarification of HB2.

The district presented a projected general-fund deficit of $2,107,994 for 2025–26. Officials estimated a 2024–25 year-end general fund balance of $17.7 million and an anticipated unassigned fund balance of $12 million for 2025–26. Jackson said the district adjusted personnel and salaries to reflect lower enrollment: one assistant superintendent position and eight teacher positions were absorbed, saving about $731,000 in salaries and benefits. Child Nutrition is projecting a $778,625 deficit; the district said that projection still keeps required fund-balance levels intact.

After the public hearing, Aaron Klein moved to approve the 2025–2026 budget, "including compensatory education funding, child nutrition fund, and debt service fund budgets as presented," and Melanie Roudkovski seconded. The motion passed 5–0.

The board’s presentation noted the proposed tax rate is likely to change after the district receives certified property values and in response to recently passed homestead exemption legislation. The district said employee raises and final tax-rate approval will be addressed later when values and legislative impacts are finalized.