At the June 5 board meeting, the board voted 6-1 to approve Moak Casey to conduct an efficiency audit, a district financial analysis mandated by the Texas Education Code, before holding a VATRE. Board member Lesley Lee was the lone dissenting vote, stating that she disagrees with the district potentially seeking the VATRE process.
The efficiency audit will cost the district $21,250, board member Laurie Stanford said during the meeting.
The big picture
A potential VATRE, according to agenda documents, would keep the district's Maintenance & Operations tax rate at $1.0346, which has been the rate during the 2023-24 and 2024-25 school years. A VATRE would add revenue to the district via enrichment pennies that levy additional property taxes, according to a definition by the Texas Taxpayers and Research Association.
As of the June 5 meeting, a 2025-26 district base budget without the VATRE would have a total revenue of $234.16 million, while an approved VATRE at the $1.0346 rate would push revenue to $247.19 million. A VATRE at that rate, agenda documents state, would reduce the current budget shortfall from $40.82 million to $27.79 million, not including additional cuts discussed by the board.
Agenda documents state that due to the passage of Senate Bill 4 and Senate Joint Resolution 2 increasing the Homestead Exemption to $140,000, keeping the current tax rate via VATRE would see homeowners save $155.19 on yearly bills.
"Our tax rate is $1.03," Deputy Superintendent Cecilia Davis said. "Under the VATRE, we're still proposing $1.03. We are not proposing a tax rate increase under the VATRE, we are proposing that it stays the same so that we can continue to earn the [revenue] that it brings in."
What they're saying
Lee voted against the audit due to being against a VATRE, saying she "promised [her] voters" that she would not be behind a VATRE and would like to see more "reasonable budget cuts" before supporting.
Board President Monica Ryan did vote to go forward with the audit, but also shared her apprehension about the district manpower needed to go through the VATRE process.
"What [has] me concerned about a VATRE is the time and cost of the district [to do it] ... paying Bexar County, paying for all of these things that might not pass, those are things I have to keep in the front of my mind," Ryan said.
Board member José Macias Jr. said he appreciated Lee's reservations and the fact that she listened to her voters, but added that there isn't much they can do to raise revenue outside of a VATRE.
"Without this potential revenue, there will be a cause and effect ... it will be very dark in Judson," Macias Jr. said. "I'm trying to avoid that."
Stanford did not say whether she was for or against a VATRE, but did emphasize that it should be a decision left to the voting public, not the board.
"What I don't want to do is take away the right of my public constituents to vote on something," Stanford said. "I don't want seven people to make a vote that precludes the public from voting."
Next steps
According to agenda documents, the efficiency audit must be completed no later than October 31, with the district currently planning on reporting results to the public by October 4.
If the district were to pursue a VATRE, the election would be called for during the adoption of a tax rate August 18, with a public vote to be held November 4.
