The 2025 Texas legislative session reshaped how districts must approach interest and sinking fund tax rate adoption. This presentation focuses on the new I&S rate-setting process under SB 1453, the “defeasance penalty” established by SB 4/SB 23, and a roadmap to holding a VATRE in 2026. Designed for superintendents, CFOs, and business managers, the session will give practical guidance on how to manage these legislative changes, as well as help you prepare for a VATRE in 2026.
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