001I'd like to call this meeting to order at 6 pm and declare a board quorum is present. Um please stand for our invocation led by Chris Dunn and our pledges of allegiance led by Ken Schultz. Let's pray. Heavenly Father, Lord, I just thank you uh Father just for watching over us, for blessing us. Uh Lord, we're thankful for the the school uh new year being kicked off and Father, just pray that this year just might be a great year that our kids would uh have things happen that will be lifelong memories and connections. Uh just be with our teachers, our staff. Father, we just thank her tonight that uh we can take care of the business. Just pray that for direction that we'll be sensitive uh to what we need to do. Father, we just
002in Jesus name we pray. Amen. I pledge allegiance to the flag of the United States of America and to the republic for which it stands. One nation under God, indivisible, with liberty and justice for alliance to the Texas. One state and indivisible. At this time, in accordance with B local, the board will provide an audience with individuals who have signed up prior to the meeting to address the board. Tonight, we have zero requests. We'll continue to go on. First item is a public hearing. Uh we will now ask Miss Casino uh to conduct a public hearing to discuss the 2526 budget and the 25 proposed tax rate. state hall provides that a public meeting will be held to discuss this topic. Public participation is provided at the conclusion of the presentation. >> Thank you. Uh
003good evening board members, ladies and gentlemen of the public. Tonight I will be conducting the public meeting on the 202526 budget and the proposed 2025 tax rate. The development, review, and consideration of the 202526 budget have been completed through a detailed and exhaustive process. Every step of this work was carried out within the framework of the district's mission statement, our strategic plan, and board policy. This ensures that the budget not only addresses the financial need of the needs of the district, but also supports our long-term goals, priorities, and commitment to student success. Go to the next slide, please. >> Thank you. So, before you, I have pl um a packet that has a proposed budget and it's got uh two inserts. So, I will be referring um to the proposed budget throughout the presentation. Uh,
004chapter 44 of the Texas Education Code requires school districts to provide notice and hold a public meeting before adopting a budget and tax rate. This hearing must include specific details outlined in the statute. Since January, um, the board of trustees has received regular updates during board meetings regarding the budget process. On August 4th, the board took formal action to schedule tonight's public meeting to discuss the proposed 202526 budget and the 2025 tax rate. On August 6th, the district published notice of public meeting along with all legally required information in the local newspaper. And this evening, we will review three primary funds, the general fund, the dead service fund, and the child nutrition fund. Additionally, as required by House Bill 5, the state compensatory budget has been separately identified uh to provide additional accelerated instruction to
005students who did not perform satisfactory on the end of course exam. Uh the proposed tax rate for 2025 is 0.897 per 100 of property valuation. This rate is comp composed of two parts. the maintenance and operation or the M uh which funds the day-to-day operations of the district such as salaries, classroom resources, utilities, and student program set theft at 6822 interest in thinking or INS which is used to pay debt on bonds approved by voters for major projects such as building schools, renovations and other capital impro uh improvements is set at 2153. Together, these components formed the total tax rate of 08975. This represents a decrease of 5.33 cents compared to last year's rate. Even more importantly, over the past seven years, the district has reduced the total tax rate by more than 36 cents,
006reflecting a consistent effort to provide financial relief to taxpayers while still supporting student needs and long-term district priorities. the proposed um and the full document is on page 16 of your proposed budget and based on the proposed tax rate and certified property values, the district's tax collections will decrease compared to last year. For maintenance and operations or M collections are projected at 71.6 6 million which represents a decrease of approximately 8.5 million from the prior year for interest in thinking or INS collections are projected at 42.6 million a decrease of about 2.9 million from the prior year together these changes reflect the impact of both the lower tax rate and the decline in property values. Uh we will now turn to the general fund budget considerations which can be found on pages 8 through 10
007of the proposed budget. It is important to note that the revenues have been adjusted to reflect the fiscal year change and are likely reduced overall. Property tax collections are projected to decrease by 8.7 million. Three 313 agreement payments will decrease by 1.7 million. Excuse me. Will increase by 1.7 million. uh other revenues will decrease by about 150,000 from the state due to house bill 2. We will we will see an increase of 9.8 million and TRS on behalf funding will increase by about 80,000. Federal revenue will decrease by 72,333 and we will receive a 2 million transfer in from the capital project fund. Altogether, these changes result in a total revenue increase of what? 4,678,317 for the general fund. Now, for the general fund, the largest revenue source continues to be current year property taxes,
008which accounts for 58.41% of total revenue. State funding represents 30.24% 24% and chapter 313 agreement payments contribute 6.33%. Altogether total revenues for the general fund are projected at 121,577 473. So now for the budget considerations on the expenditure side um average daily attendance is projected at 9,918. That's a slight decrease uh from this year with weighted average daily attendance or WA at 14,560. The 2026 general pay increase uh totals 5.5 million which includes uh pay increases for teachers of 2500 or 5,000 and all other staff a 4% increase from the midpoint. Overall, the payroll budget increased by 430,356 primarily due to reductions related to the fiscal year change. Uh staffing adjustments uh district level adjustments netted a decrease of 790,000. Campus level adjustments uh netted a decrease of 1,331,000. Uh discretionary budget adjustments in for
009department uh were 10% reduction totaling uh 2.8 8 million and for campus is a 10% reduction totaling almost 200,000. A transfer in from the capital projects fund of 2 million is included to support operations. After these adjustments, the overall impact on the general fund balance is neutral with no net change. On page 15, you can see this document a little larger than than here in the presentation. Federal cost are the largest expenditure for the district representing 87.48 uh percent or 108 million 108 million of the general fund budget. The next largest expenditure category is contracted services primarily driven by utility cost um and property insurance which uh excuse me primarily by utility cost which account for 6% of the budget. Total operating costs are projected at 123.6 million. After including a 2 million transfer in
010from the capital project fund, total expenditures and users are reduced to 121,577 uh resulting in a neutral impact on the general fund balance. And here on page 12 is the general uh fund proposed general fund proposed budget at the functional level as required by law with we are estimating a beginning fund balance of 41.8 million with total revenues of $121.6 total expenditures of 123.6 and a transfer in of $2 million. These adjustments result in a net effect on the fund balance of zero, leaving an ending fund balance of 41 million.9. For reference, the district optimum fund balance for next year will be 36 million um which the proposed budget maintains above the recommended level. On page 13, uh you will find the debt service uh proposed budget which uh is supports bond payments. The tax
011rate for debt service uh remains flat at 2153 for $100 of taxable value as promised under the district's bond program. Uh total revenues are projected at 43.2 million, a decrease of 2.2 million from the prior year. Total expenditures are also 43.2 2 million and include a 10 million cash dependence to pay off debt early which is which is expected to save the district 4.1 million in interest. These adjustments results in result in a neutral impact on the fund balance leading an ending fund balance of 10.3 million. Now for the child nutrition fund which you can find on page 14. Uh revenue sources include federal revenue through the community eligibility provision or C which provides free breakfast and lunch for all students. Uh state revenue which includes matching funds for meals served. Local revenue is generated
012from paid adult meals, student items and catering services. Overall total revenue is projected to decrease by 16.4 % Total expenditures are projected to decrease by approximately 178,000. These adjustments result in a neutral impact on the fund balance leaving an ending fund balance of 2.8 million. And here is an overview of all three funds uh combined side by side. Um overall for all major funds we have total revenues of 172.5 million and total total expenditures and other youth totals of 172.4 million. These uh adjustments resulted in a neutral impact on the combined fund balance leaving a combined ending fund balance of almost $55 million. and Braxport ISD has consistently achieved a superior rating, the highest possible in the financial integrity rating system of Texas since the program's inception in 2001. This system was designed to encourage
013accountability and ensure that public schools properly manage their financial resources. The preliminary 2025 ratings released um indicated that DISD is set to receive a score of 95, reaffirming the district's commitment to financial excellence. We also recognize the importance of trust and transparency in managing public funds. In support of this commitment, BISD has been awarded the transparency start award from the text controller of public accounts. At this time, I am available to answer any questions from the board or from members of the office. [Music] Any questions? [Music] back in the audience. >> Perfect. Hearing none. Uh I will now close the public hearing at 6:14. All right. Next uh on our agenda is the consent agenda. Are there any items request to be pulled from the consent agenda? I don't hear a motion. Motion by Mr.
014Reinhardt, >> second by Mr. Dunn. Uh, all those in favor signify by saying I. >> All those opposed? Motion carries. Next action item. Um, public comments will be allowed before a vote is taken on each action item. Um, first one is a resolution to amend or restate the prior authorization of the defeasence and redemption of certain outstanding bonds that authorize defeasants and redemption of certain additional outstanding bonds and containing related matters. Miss >> Kfortable night take off the rest of the week, right? >> Only the following is presented in accordance with with board policy CCA and chapter 1207 of the Texas government code, which authorizes the board of trustees to deceive outstanding bonds by depositing available funds directly with a paying agent into an escro fund. The district made a commitment to taxpayers to maintain
015a flat and stable interest in syncing tax rate when seeking approval for the 2014 and 2019 bond program. Annual debt obligations are set at the time of the bond. Uh at the time the bonds are issued by structuring the debt using a repayment schedule based on projected INS values and tax collections using the INS rate of 2153 for 100 evaluations. Actual values and available tax collections may based on certified values calculated by differential districts. The resolution before the board for consideration authorizes up to $10 million for the 2026 cash dies included in the proposed 202526 debt service budget. The district anticipated INS tax collection of 43.2 million with current year debt obligations of 33.2 million and total outstanding debt principle of 269,485,000. The district has worked with Hunt Andrew and Kurt to prepare the attached
016resolution which authorizes the district to utilize up to $10 million of surplus revenue to defeat and redeem certain outstanding bonds ahead of their schedule maturity. While actual interest savings will be calculated at the time of the agreement is executed. The district has collaborated with US capital advisors to run a preliminary analysis which indicates a net pre present a net present uh value savings of 41 million. Uh, the administration recommends that the board of trustees approve the certificate for resolution to amend and re and restate the prior authorization of the defeasence and res and redemption of certain outstanding bonds and authorize the defeasence and redemption of outstanding bonds. That the superintendent and chief financial officer be designated as the authorized officer to identify the specific bond to be deceased and to take such actions as may
017be required and necessary to effectuate such diseases. >> Perfect. Do we have any uh questions or comments? >> Do we run into a situation over the next few years since a majority of our debt is newer where we can't pay off as much the will be less likely? It depends on either changing of of state law when it comes to cash defense. I know that it was a topic discussed this year. Uh there were some changes but we decided to move forward with the cash defense and uh it also depends on the on the property values and any possible homestead exemptions that could possibly get approved later on. >> Yeah. There's only older debt that we can rent. Correct. >> Yes. >> Perfect. Do we have a um motion. >> I'll make a motion acceptation.
018>> We have a motion to accept the recommendation by Mr. Ky with a second. >> Second by Mr. Jerry Atkins. All those in favor sign Oh, I guess I didn't ask the public. Hold on. Anybody from the public? Perfect. All those in favor signify by saying I. I. >> I. All those opposed nay. Motion carries. Next item is designate the chief financial officer as the calculator of the tax rate. Mrs. >> Can >> we're just going to assume that you're going to be the next Texas code section 26.04 4 section B requires the board of trustees to annually designate an officer or employee to calculate the district's no new revenue tax rate and border approval tax rate also formerly known as the effective t tax rate or the roll back rate. This designation must be
019documented through official board action. The designated officer is responsible for performing all calculations in accordance with state law and providing the results as required for the district's annual tax adoption process. Uh the administration recommends that the board approve the resolution designated the chief financial officer as the officer responsible for calculating the no new revenue uh tax rate and the voter approval tax rate for the current tax year. Is this something you would like to do? >> We need to take some time. We need We need to take some time. >> I was going to let >> Are we open to nomination? >> He broke his pencil. >> Maybe Z wants it. Z, you want this? >> We have a motion for approval by um Mr. Reinhardt. We have a second by Mr. Atkins. Any comments
020from the public before we vote? Hearing none. Um, all those in favor sign I. >> All those opposed say nay. >> Motion carries. Congrats. >> Thank you. >> Yay. >> Next item is a tax rate and calculation for tax year 2025. Miss Kino. >> Thank you. And I quickly turn around and calculate that tax rate and this year section 26.04 of the Texas property tax code requires that the no new revenue tax rate tax rate and voter approval tax rate be calculated and submitted to the board by the designated officer. Uh these rates provide the board and the public with guidance on the no new revenue rate which generates the same revenue as the previous year excluding uh improvements to property and the border approval rate which is the highest rate the district can adopt
021without holding a border approval uh election in accordance with prior board designation. The chief financial officer has calculated this rates and is submitting them for the board's receipt and record for the 2025 tax year. The rate for Bradport ISD are as follows. No new revenue tax rate 0.95 for 100 evaluation. The water approval tax rate previously known as the effective or roll back tax rate of 0.8975 for 100 uh property valuation is comprised of the maintenance and operation at 6822 for 100 of property valuation and the interest in syncing at 2153 for a total tax rate of 89.8975. Uh the administration recommends that the board accept a no new revenue tax rate and the board approval tax rate for the tax year 2025 as recommended. Do we have any questions? Comments from the public have
022a motion to approve. >> Motion by Mr. D to approve >> second by Mr. Schulty. All those in favor by saying I. All those oppos >> I think she made some assumptions that she was going to get that. So she was ready just in case. Uh adoption of the 25 26 budget. Miss Kino. >> Thank you. The board held a special a special board meeting on August 4th, 20125 which included the required public meeting to discuss the 2025 budget and proposed tax rate. Updates have also been provided at regular at regular scheduled board meetings since January. The public meeting was conducted earlier this evening and across all funds total revenues are 172.46 million. expenditures and other uses are 172.46 million resulting in a combined ending balance of 54 um almost $55 million and all three
023uh general fund debt service fund and child nutrition fund are balanced. >> Any comments, questions? I just uh want to take the opportunity to tell you thank you for all the hard work for what we're voting on tonight. I know I'm extremely pleased with the uh the way that um the administration as a whole looks down the line with what what we we generally things don't pop up and hit us right at this time and I know across the board there's been a lot of hard work to get us to this point and I appreciate you. >> I'd also like to the state for making something that we could do in one motion and turn it into six. Um, any comments from the public? >> All those uh, sorry, do we have a motion? I'll
024make a motion we adopt the budget. >> We have a motion to adopt as presented by Mr. Atkins. We have a second. >> Second by Mr. Reinhardt. All those in favor signify by saying I. I. All those opposed by name. Motion carries. One more. Adopt an ordinance setting the tax rate the 2025 tax rate. Thank you. Um in accordance with board policy CCG CCG regarding Andalorin taxes and the public notice requirement of chapter 45. The board of trustees legally publish notice on the August 6, 2025 for a public meeting to discuss the 202526 budget and the 2025 proposed tax rate. A public hearing was conducted earlier this evening and the 202526 budget has been adopted. As a result, the board can now legally take action to ab adopt the 2025 tax rate. Breakfast port ISD
025is primarily funded through local property taxes supplemented by state funding. The amount the district can tax is determined by the state through a maximum compressed tax rate calculation. As local tax revenue increases, the state contribution decreases. The 2025 adopted budget was prepared with a tax rate of 8975 per 100 of valuation, a 5.33 cent reduction from last year. This marks the seventh consecutive year that Bransport ID has lowered the tax rate. For perspective, the 2018 rate was 1.2553, meaning the district has reduced the rate by over 36 cents. The 2025 tax rate is divided into maintenance and operations or M of 68.22 and for interest in thinking or INS of 21.53 cents. Notably, the INS rate has remained flat as promised to voters during the 2014 and 2019 bond program. At this time, the administration
026recommends that the board of trustees adopt the attached ordinance setting the tax rate of 8975 of which 6822 is designated for maintenance and operations and 2153 for interest in safety. Thank you. Uh any comments or questions? >> I I do have a question on this ordinance that we're going to sign in caps. It says this tax rate will not raise more taxes for maintenance operations than last year's tax rate. Is that required? >> No, it's not. >> Okay. So, we would >> Yes. To reinforce this. Great. >> Yes. >> Any other questions, comments? Anything from the public? I have a motion to approve recommended tax rate. >> We have a motion for Mr. Dunn to approve the recommended tax rate as presented. Second second by Mr. Atkins. Um all those in favor signify signify by
027saying I. >> All those opposed sign. Motion carries. All right. Congrats. Uh number F 7 half affirm Brassport ISD's vision, mission, beliefs, and goals. Mr. Mass. >> Board of Trustees. According to Texas Education Code 11.15, a board shall adopt a vision statement and comprehensive goals for the district and the superintendent. The vision of Rasport ISD is setting the standard of educational excellence. The mission is to graduate each student to be future ready. The district's beliefs are, "We believe every child deserves the highest quality education. Everyone is accountable for student success. Students find purpose through connections with their schools. Collaborative partnerships are vital to strengthening the learning experience. We value and support the contributions of our staff. The Brassport ISD goals are we will provide a rigor rigorous and relevant learning experience to ensure that students
028will be future ready. Learning environments will be safe and conducive to learning. Will promote communicative market accomplishments, achievements, and success of the students and staff. Will exercise fiscal responsibility to ensure financial strength and provide the resources to equip and maintain quality facilities and educational program programming. We will recruit, develop, and retain highly effective staff. It is recommendation of the administration for the board of trustees to affirm the district's vision, mission, beliefs, and goals. Any questions, comments, concerns? >> Only comment I would have if you go to the first sentence and it says every student put that in bold capital folks don't get the idea we don't educate everybody. That's just I know it's not going to happen, but that's my thought. Anyone else? How many years? >> Right after any from the audience hearing none,
029we have a uh recommendation from the Mr. Massie administration. Do you have a motion? I'll make a motion. We have a motion to approve presented by Mr. Kulty and a second by Mr. Reinhardt. All those in favor signify by saying I. >> I. All those opposed by name. Motion carries. Items pulled from consent agenda. We did not have any. Uh now reports. We have a report on the ad balorum tax collection. >> Thank you. Uh tonight we have Mr. Hayden Bartley with Purdue Brandon Fielder Collins and W presenting the tax collection brief. >> Thank you. It's great to be here at Brunport ICD. Again, uh today we're going to talk about everyone's favorite subject, delinquent property taxes. Uh before we get started, I'd like to say the district doesn't have a delinquent property tax problem.
030Y'all collected over 98% almost 99% of your annual taxes. So, it's just a very small amount. technique uh that we're talking about here today. There we go. All right. So, the first C PowerPoint slide we got is an overview of the whole process. This gives us a highlevel picture of where to direct our efforts and we've broken that into some categories. So, the first category is action pending. That's going to be where we're making our phone calls. We're sending letters. We're doing everything we can to get in front of the taxpayer and get them to pay the property taxes. We're reaching out to lean holders, sending them letters. When the letters and phone calls don't work, then we send it into litigation where we'll work up a suit. We'll issue subpoenas. We'll serve everybody. We'll
031set it for trial. In fact, we just had a docket with several properties in the district two weeks ago on Friday. And then if it still isn't paid, then we will eventually set it for sale. Uh we did have a couple properties um set for sale in the district on our last tax sale. Um and one of those was for sure pulled uh because of payment. So we're working with the taxpayer the whole time to try to get the taxes paid. Um and then the other category I'd like to comment on is in deferral. So this is a very set of circum certain circumstances under the property tax code that allows the taxpayer to defer their property taxes. It's only on your resident homestead and it's the main one is over 65 on your resident
032homestead while it's in deferral status. We're not allowed to actually work those accounts, but we do monitor it. Once the deferral goes away, then we'll take the appropriate action. And so that $2.3 million. That's the total delinquent base tax for all these tax years. Next, we have a dollar range chart. So we work the roll from the top down. We try to get the most money in the door the quickest we can. And then we have a tax year chart. So you'll see that the majority of the taxes are the 2024 tax year, which is good because the newer they are, the easier they are to collect. Um, and you can see that as the years go by, that number gets smaller and smaller. Next up, I've included some historical data charts, but I'm going
033to skip ahead to 2023 because this was our last full year. So, from July 1st to June 30th, we returned over an initial outstanding base tax of 1.6 million. In that first year, we were able to collect over $1.12 million or roughly 69%. And so for the 2024 tax year that was just brutally turned over to us in July, the district levied $112 million, almost $13 million. And the tax office collected over 98.78% of that, leaving roughly 1.22% or $1.3 million. Are there any questions on the presentation? >> Oh, yeah. Let him fly. That's the answer. >> I I always prepare questions for Darlo. Um so on on the second slide, just clarify. >> Uh that's for the this current year or is this for >> This is for all years. >> All years from
034what 2019 or something? >> No, it would go way back. It goes all the way back to 20 years ago. and uh appreciate the deferral uh information, but I was wondering about that. So, um the on this on the fourth slide, it's kind of interesting that uh all the years 18, 19, and 20 are essentially 3%. Is that just kind of a a wall? No, I mean it just kind of So, you've got deferrals, you've got businesses that were open and then closed down um in all the years. So, it just kind of depends. It's just the way the numbers round on this chart. >> Okay. Yeah, it's it was kind of just the same percentage I thought was uh I guess the last question you showed on the LA the 2023 slide about a
03569 and a half% That's a little lower than the first year from the others. Is that is that a sign of the times or >> No. Um >> the previous year was like there was 80% 89%. >> It's roughly I mean the year before that was 71 72. So it's kind of going in the same trend as your base tax. The district is levying more taxes and your delinquent rates staying about the same. So, it's just growing in proportionate. You also might have more deferrals that would keep that number from getting higher. >> Um, yeah, I I was going to highlight the 98.70% collection. I think that's higher than >> that's incredible. >> I think it's higher than the last several years. Remember >> remember the uh presentation. So, yeah, that is and we budget
036for 95%. We want to move that up. >> Wait for next year's 98. >> All right. Good. Thank you. Any other questions? >> Public. >> Thank you. >> All right. Thank you all. >> Appreciate it. Thanks for coming down. >> Yes, sir. Be here. >> Thank you. >> Board committee reports. we did was very very good. >> Well, the first week of school is easier when you're not a teacher, but I visited campuses Tuesday through Thursday and everybody had a smile on their face. Things seem to be going well. Um, vacuuming. But the Mr. Burger, the buildings looked great. They was air conditioning in every building I went into. And I know it's early, but nobody had any negativity. Everything was and all the kids were there. That could be your quote for tomorrow. First
037week of school is easier than the teacher. Yes. >> Quote of the day for Tuesday. >> All right. Anybody else? Perfect. Um, scheduling and upcoming events. Regular board meeting is scheduled for September 15, 2025 at 6 pm. Um, next agenda items session. Second session may be called with purposes permitted by the Texas Open Meeting Act, Texas Government Code, section 551.001 through 551.146. Sections 551.071, Consultation with an attorney. Section 551.72 for the purposes of discussing the purchase exchange lease and value of property. Section 551.074 personnel matters appointment employment valuation reassignment duties discipline dismissal and complaints. Section 551.082 for the purpose of considering discipline of a public school child or a complaint for charge against personnel. We will turn shortly. We will now reconvene from executive session. The time is >> 7:07. >> You know, I'll make
038a statement before we started. >> Not a second. >> Let me adjourn real quick. Do I have a motion to adjurnn? >> Motion by Mr. Reinhardt, second by >> Mr. Schultey. All those in favor? >> I. All right. journed at 7 weeks.