General VATRE Questions
State law requires that school districts seek voter approval to raise their tax rate above a
prescribed amount. The election is referred to as a Voter-Approved Tax Ratification Election
(VATRE), and it would provide Andrews ISD voters the opportunity to vote on a proposed tax rate
for the Maintenance & Operations (M&O) side of the budget, which funds school district
operations, including instruction, staff, transportation, maintenance, extracurricular activities and
other daily operating expenses, excluding projects included in the recent bond.
Deficit budgets have become the norm for most school districts across the state recently.
Andrews ISD began the 2024-25 school year with a deficit budget. While the 89th legislature
increased funding for schools, the additional revenue for AISD is required for certain expenses and
increases and would still leave Andres ISD with likely deficit budgets. The two-cent increase to
AISD’s Maintenance and Operations (M&O) tax rate would generate approximately $1,700,000 in
funding for the school district operations and balance the 2025-2026 budget. It would also allow
us to maintain small classroom sizes and continue to increase staff salaries and benefits.
The bonds AISD passed can only be used for facilities and assets, including facility construction
and renovation, school buses, technology, and equipment. Bond funds are not allowed to be used
for the M&O budget, or for the day-to-day operations which include employee compensation.
The two-cents proposed for the VATRE will be considered “golden pennies.” Tax funds collected
through these additional two pennies would stay within Andrews ISD and not subject to the state’s
recapture (known as “Robin Hood”). This means that 100% of the funds collected for these 2
golden pennies would remain in the district.
It is required that we compare revenues from last year (24-25) and this upcoming year (25-26).
Since Andrews County values decreased overall from $10,107,282,136 in 24-25 to
$8,877,502,147 in 25-26, the overall revenue went down even with the 2-cent increase to the tax
rate. However, Andrews ISD will generate an additional $1.7 million in revenue during the 25-26
school year if the 2-cent VATRE is approved by the voters.
If the VATRE does not pass, district officials would need to consider other ways to balance the
budget while maintaining competitive salaries and benefits for our teachers and staff. This could
impact the number of staff we have employed and the number of programs AISD has in place.
Discussions will need to continue about additional cost-saving measures to consider.
Andrews ISD was optimistic that the state would provide better financial relief for public schools
that would help with statewide school district’s budget gaps and deficits. However, it has become
necessary that we now ask the voters to approve the allowable 2 golden penny increase to help
with M&O expenses and decrease budget deficits while increasing teacher salaries and benefits.
The Board approved the 2025-2026 general operating budget with the estimated $1.7 million
included from revenue that would be generated from the passage of the VATRE. If the VATRE
were to pass, the $1.7 million of additional funding would be used for the funding of daily
operating expenses such as staff, instruction, maintenance, and extra-curricular activities.
For this year, the 89 th legislative session mandated a pay raise for full time teachers depending on
their individual years of experience. While there was a small increase in the basic allotment from
$6,160 to $6,215, it fell way short of the requested amount to match inflation since 2019. The
mandated raises from HB2 did not address auxiliary staff, paraprofessionals, and other
professional employees or the TRS fees associated with the mandate. If the VATRE passes, the
district will utilize part of this to pay for the already approved step raise and another additional 2%
raises given in 25-26 to non-teaching staff. Then the district can consider better compensation
and benefits for all employees as well as considering total staff needed to keep healthy class sizes.