Consider/Approve All Matters Related to the Certification of the 2026 Appraisal Rolls and Certification of the Estimated Debt Collection Rate Description: Priority # 5: Optimize All Available Resources The Texas Property Tax Code, under Section 26.04(a) and (b), requires the District’s Registered Texas Assessor/Collector to submit to the Board of Trustees each year the sworn certified appraisal ro

Staff Report & Agenda Item Details

4.B. Consider/Approve All Matters Related to the Certification of the 2026 Appraisal Rolls and Certification of the Estimated Debt Collection Rate Description: Priority # 5: Optimize All Available Resources The Texas Property Tax Code, under Section 26.04(a) and (b), requires the District’s Registered Texas Assessor/Collector to submit to the Board of Trustees each year the sworn certified appraisal rolls from the Dallas Central Appraisal District and the Denton Central Appraisal District.  The Certification of Appraisal Rolls summary sheet will include the total appraised, assessed and taxable value of all property by the school district, as well as the total taxable value of new property in the District.  The Board of Trustees is to adopt a resolution to approve the 2026 Tax Roll calculated from the District’s Tax Assessor/ Collector previously presented report. The District’s Registered Texas Assessor/Collector is also required to estimate the debt collection rate for the tax year.  This total includes current taxes, delinquent taxes, rollback taxes, penalties, interest and the additional penalty under Section 33.07 and 33.08, Property Tax Code.   The Board is to adopt a resolution to approve the District’s Tax Assessor/ Collector certification of the anticipated collection rate previously presented report. Recommendation: It is recommended that the Board of Trustees approves the report and resolutions as presented. Attachments: ( 3 ) 2026 Appraisal Roll Summary and Certification Totals 8/14/2026 at 5:11 PM 2026 Resolution Accepting Appraisal Roll 8/14/2026 at 5:12 PM 2026 Resolution Accepting Collection Rate 8/14/2026 at 5:12 PM