Voters in two school districts serving parts of Lubbock County are being asked to approve property tax rates their school boards have adopted. These decisions could affect school funding and property taxes, but the two proposals differ.
Lubbock-Cooper ISD and Lorenzo ISD are holding what Texas calls Voter-Approval Tax Rate Elections, or VATREs.
What Is a VATRE, and Why Does It Matter?
A VATRE lets voters decide whether a school district can use a property tax rate higher than the maximum it could adopt without voter approval.
Texas law establishes a voter-approval tax rate for each school district. When school trustees adopt a rate above that limit, they generally must ask voters to approve it.
Here's what voters need to know:
Voting FOR approves the tax rate the school board adopted.
Voting AGAINST means rejecting that rate. The district must use a rate at or below its voter-approval limit.
A VATRE is not a school bond election. It concerns a property tax rate, rather than asking voters to authorize new borrowing.
A higher tax rate does not automatically mean every homeowner pays more. Actual bills also depend on taxable property values and exemptions.
School property taxes generally include two components: maintenance and operations (M&O), which supports everyday school expenses, and interest and sinking (I&S), which pays debt obligations.
Texas school finance rules also affect how locally collected taxes interact with state education funding.
Both districts' propositions include the legally required declaration, “THIS IS A TAX INCREASE.” However, the projected revenue changes differ.
Lubbock-Cooper ISD: Nearly $3.1 Million in Additional Tax Revenue
Lubbock-Cooper ISD's Proposition A asks voters to approve a property tax rate of $1.1969 per $100 of taxable property value.
The proposition projects an 8.7013% increase in maintenance and operations tax revenue, generating an additional $3,072,732 compared with the preceding year.
The district has identified an operating budget shortfall of approximately $3.5 million.
According to an updated district estimate reported October 27, the proposed rate would cost the owner of an average-valued home approximately $65.60 more annually, or about $5.50 monthly. The actual impact depends on each property's taxable value and exemptions.
Lubbock Central Appraisal District has delayed issuing 2026 property tax statements for affected Lubbock-Cooper properties until the election outcome is known.
Lorenzo ISD: No Projected Increase in Operating Tax Revenue
Lorenzo ISD voters will decide whether to ratify a rate of $0.7954 per $100 of property valuation.
The district's official election notice states that the rate would produce a 0% increase in maintenance and operations tax revenue compared with the previous year, amounting to $0 in additional revenue.
Yet the ballot still carries the required statement that the proposition is a tax increase.
Why the difference? The election requirement is based on whether the adopted rate exceeds the district's statutory voter-approval threshold, not simply whether projected operating tax revenue increases over the previous year.
In its August 17 election order, Lorenzo ISD's board said approving the adopted rate would maximize the district's state funding under current school finance formulas.
The district serves portions of Crosby and Lubbock counties.
What Happens After the Election?
The propositions will be decided separately by voters residing in each district.
If voters approve a proposition, the district may retain its adopted tax rate. If voters reject it, the district cannot adopt a rate exceeding its voter-approval threshold.
The districts would then have to operate under the resulting revenue limits and make any necessary budget adjustments.
Voting Information
Early voting ends: Friday, October 30, 2026
Election Day: Tuesday, November 3, 2026
Election Day hours: 7 a.m. to 7 p.m.
Lubbock County early voting hours: 8 a.m. to 8 p.m. through Friday
Lorenzo Election Day location in Crosby County: Lorenzo Community Center, 703 5th St., Lorenzo
Only qualified voters residing within the respective school district boundaries may vote on that district's proposition.
For additional information, visit Lubbock-Cooper ISD's VATRE information page, Lorenzo ISD or Lubbock County Elections.
Download the Lubbock Chronicle's unofficial 2026 sample ballot and review the related school-district propositions. The Chronicle sample ballot is an unofficial informational resource; each voter's official ballot depends on the voting address and district.
Lubbock Chronicle Staff
