Opinion No.

The Honorable Rob Eissler Chair, Committee on Public Education Texas House of Representatives Post Office Box 2910 Austin, Texas 78768-2910

Re: Authority of a school district to set property tax rates under section 26.08, Tax Code (RQ-0839-GA)

Dear Representative Eissler:

Section 26.08 of the Tax Code prohibits a school district ("district") from adopting a property tax rate (the "adopted rate") that exceeds the district's rollback tax rate (the "rollback rate") unless the adopted rate is approved by the district's registered voters at an election held for that purpose, except in the event of…