����logo�����ѹۿ�

2026-27 Budget Information

2025-26 Budget Information

• – ()

2024-25 Budget Information

• – ()

2023-24 Budget Information

• – ()

2022-23 Budget Information

2021-22 Budget Information

2020-21 Budget Information

Archived Budget Documents

2025–26 Monthly Check Registers

Check Registers by Fiscal Year

• – ()
• – ()
• – ()
• – ()
• – ()

The following information is prepared for ����logo�����ѹۿ� taxpayers to provide transparent information regarding the District’s debt obligations.

2025-26 Tax Rates

• M&O Tax Rate: $0.7569 per $100 of taxable value
• I&S Tax Rate: $0.3300 per $100 of taxable value
• Total Combined Tax Rate: $1.0869 per $100 of taxable value

Current Credit Rating

Authorized General Obligation Bonds – (As of 6/30/25)

Historical Tax Rates

����logo�����ѹۿ� Tax-Supported Debt – 5 Year History

Debt Obligation by Fiscal Year – (Principal & Interest as of 6/30/25)

Debt Obligation by Series

Debt Obligation by Series and Fiscal Year

Debt Profile Transformation

Debt Profile Transformation

Other Sources for Information

Disclosure

Policies and Procedures

Public Finance Team

Statistics, Ratings, and Presentations

����logo�����ѹۿ�

204 W. South Street P.O. Box 218
Leander, TX 78646-0218

Phone: 512-570-0000
Fax: 512-570-0054

District Receptionists:

Martha Hinojosa
email: [email protected]

Ashley Frick
email: [email protected]

For a districtwide staff listing, visit the Staff Directory page.

ESSER III Plan page

For a districtwide staff listing, visit the Staff Directory page.
To communicate with the entire board, email [email protected].

The Texas Education Agency (TEA) has requested that we publish these links to encourage boards of trustees/governing boards, administrators, teachers, and parents to participate in the process for adopting rules that affect public education in Texas. It will also assist in complying with the requirements of Texas Education Code (TEC), §39.001, which requires the commissioner of education to solicit input from stakeholders who may be affected by proposed rules adopted under TEC, Chapter 39, Public School System Accountability.

The links are as follows:

Important Information

Visit  to find a link to your local property tax database on which you can easily access information regarding your property taxes, including information regarding the amount of taxes that each entity that taxes your property will impose if the entity adopts its proposed tax rate. Your local property tax database will be updated regularly during August and September as local elected officials propose and adopt the property tax rates that will determine how much you pay in property taxes. 

2025‐2026 Tax Rate

There are two components to the proposed 2025 total property tax rate of $1.0869.

The first component of the total tax rate is the Maintenance & Operations (M&O) rate of $0.7569. The tax
collections from this part of the tax rate provide revenues to fund the District’s daily operating costs such
as payroll for teachers and staff, supplies, transportation, and utilities.

The second component is the Interest & Sinking (I&S) rate of $0.3300. These tax collections provide the
funds necessary to pay the interest and principal on outstanding bonds issued by the District over the
years. Per State law, these tax collections can only be used for the retirement of debt.

The funds that result from the issuance of bonds are referred to as bond or capital project funds and can
only be used to build and maintain district facilities and to fund other capital improvements and
equipment, such as technology and buses. It is important to note that these funds cannot be used on
teacher salaries. Once construction and/or projects are completed, any funds that remain from the
issuance of bonds can be used for new projects allowable under the bond orders or the retirement of
debt. The Board must approve the use of remaining bond funds.

LISD has lowered its total tax rate for the last seven years. Below are links to the calculation worksheets
for the 2025 No‐New‐Revenue and Voter‐Approval rates developed throughout the tax rate adoption
process.

Adopting a Budget and Tax Rate

Local officials in cities, counties, school districts, and special purpose districts (such as hospitals, junior colleges, or water districts) adopt tax rates on an annual basis that are applied to the appraised values of all nonexempt property in the state. Each taxing unit must determine the level of revenue required to cover operations and pay for voter approved bonds. 

The taxing entity’s No‐New‐Revenue (NNR) rate is established based on the tax rate required to generate the same amount of revenue in the previous year on properties taxed in both years; therefore, if property values increase, the NNR tax rate will decrease, or if property values decline, the NNR tax rate will rise. The actual tax rate is determined by the budget that is adopted by the governing body of the taxing entity. 

In a Robin Hood district, it is important to note another term: the “Rate to Maintain.” The school district’s Rate to Maintain tax rate is established based on the tax rate required to generate the same amount of tax and state revenues (this includes additional revenues needed to make recapture payment to the State) in the previous year on properties taxed in both years. The Rate to Maintain and the Proposed Rate are published each year prior to the budget and tax rate adoption. 

M&O Tax Rate

School districts and cities fall under different laws when it comes to adopting a tax rate. Cities have flexibility in setting their tax rate, whereas the largest portion of a school district’s M&O tax rate, the Maximum Compressed Rate (MCR), is capped by the state legislation that the Governor signed into law in June 2019. This law requires school districts to lower their MCR portion of the M&O tax rates based on property value growth each year.

The M&O tax rate is broken up into two tiers and HB 3 in 2019 made changes to the calculations of both tiers. The Tier 1 tax rate is based on the growth or decline in local and statewide property values. This tax rate is calculated by the State and not by LISD. Based on the mandatory state compression formula, and the property value growth percentage for 2025, LISD’s 2025 M&O Tier 1 tax rate will remain $0.6169. This is due to a reduction in property value growth‐ a result of the increased Homestead, Over 65, and Disabled exemptions from the 89th Legislative Session.

The Tier 2 tax rate was capped at $0.04 cents in 2019 with the passage of HB 3. The State gave some flexibility to increase this rate by $0.01 cent in 2020. The Tier 2 tax rate contains what are considered “golden pennies,” which means that 100% of the revenue raised from this portion of the tax rate stays in LISD and would not be subject to recapture. The other portion of the Tier 2 tax rate contains “copper pennies” and revenues generated by these pennies are subject to recapture. In 2022, the Board of Trustees approved adding 3 additional golden pennies to the 5 already existing, and 6 copper pennies to the Tier 2 portion of the tax rate. The addition of these Tier 2 pennies was approved by voters in the November 8, 2022, Voter‐Approval Tax Ratification Election. The Tier 2 tax rate for 2025 is $0.1400 cents and when combined with the Tier 1 tax rate of $0.6169, brings the total 2025 M&O tax rate to $0.7569. 

Historical Tax Rates

Truth in Taxation

Resources

Preceding Budgets

Adopted Current Budget

Budget Comparison

District’s Most Recent Financial Audit

Contact ����logo�����ѹۿ�

Address:
����logo�����ѹۿ�
204 W. South Street P.O. Box 218
Leander, TX 78646-0218
Phone: 512-570-0000
[email protected]

Visit the ����logo�����ѹۿ� Board of Trustees website