Court debates whether separate ratification vote is required for tax rate

The court introduced agenda item 21 as a "vote to ratify tax increase," then engaged in procedural discussion about whether a separate ratification vote was required because of effective-rate thresholds. The presiding officer said the item was "Number 21 is vote to ratify tax increase." A staff member advised that a ratification vote "is generally not required under Texas law," explaining that the requirement relates to property taxes in the previous year.

Participants disputed whether the proposed rate was above the relevant thresholds and noted the item might effectively be a tax decrease or an increase depending on the reference point; one speaker observed that it appeared to be "above the known revenue agreement." The excerpt does not record a formal roll-call or final ratification on item 21; participants referred to agenda sequencing and item 22 for setting the tax rate and appeared to defer a final procedural decision in the documented excerpt.