A Voter-Approval Tax Rate Election (VATRE) is a special election that allows school districts in Texas to seek voter approval to increase their Maintenance and Operations (M&O) tax rate above  the state-mandated threshold. The M&O tax rate is part of the overall property tax rate and is used primarily for the day-to-day operations of schools, including salaries, utilities, and supplies.

Under Texas law, if a school district wants to set its M&O tax rate above a certain amount, it must obtain approval from the voters in the form of a VATRE. This process is vital because it ensures that any increase in local property taxes, which directly affects homeowners and businesses, is supported by the community.

The process for a VATRE involves several steps. First, the school district’s board of trustees proposes a new M&O tax rate that exceeds the state threshold. This proposal is often developed in response to budgetary needs identified by the district.

Before calling for a VATRE, the district must hold a public hearing to explain the need for the increased tax rate and how the additional revenue will be used. The proposed tax rate increase is then put to a vote. For the VATRE to pass, a majority of voters must approve the increase. The item to be voted on will be on the November 4th ballot.

If the VATRE is approved by voters, the district can implement the new tax rate and allocate the additional funds as planned.

There will not be an increase in taxes for senior citizens or disabled persons as a result of this proposed proposition. School property taxes for senior citizens and disabled persons are frozen and would not be affected by passage of a VATRE as long as individuals have applied for and received the Over 65 or Disabled Person Homestead Exemption with the appraisal district.

If voters reject the VATRE, NLISD will not be able to access the additional 2 million in funding and the M&O tax rate will remain the same as last year.

While the Texas Legislature recently approved the first school funding increase since 2019, it does not cover all operational costs.

The additional funding that would be generated by the passing of a VATRE would help:

-Increase teacher and staff salaries

-Address Athletic, Band, and CTE program equipment needs

-Technology needs

-Facilities upkeep

-Transportation needs

North Lamar ISD strives to retain and recruit the highest-quality teachers and staff. Competitive salaries help attract highly qualified teachers, which in turn directly impacts the quality of our students education.

If the VATRE passes the M&O tax rate will be $0.7669 and the I&S tax rate will be $0.1500 for a total of $ 0.9169 which is the same total tax rate as last year.

Last year’s rate:
M&O $0.6669
I&S $0.2500
Total tax rate $ 0.9169

Rising prices, competitive compensation and lower attendance rates post-pandemic, all play a role in school funding.

The Efficiency Audit is a requirement for the VATRE (Voter- Approved Tax Rate Election). A VATRE cannot take place without this audit, which is designed to promote transparency for voters. It assesses the district's financial and operational efficiency and must be published on our website for the public to review before the election. This ensures that voters have access to important information to make informed decisions.