The Northside Independent School District (NISD) Board convened on July 22, 2025, to discuss key financial matters, including the scheduling of a public hearing for the upcoming budget and tax rate. The board unanimously approved August 26 as the date for this public meeting, which is a required step to ensure transparency and public involvement in the budgetary process.

During the meeting, Jake Smiley, the district's director of budget, presented information regarding local revenue in excess of entitlement. This topic arose following a notification from the Texas Education Agency (TEA) indicating that NISD may have received more local tax collections than the state allotment based on estimated student attendance. Smiley explained the distinction between tier 1 and tier 2 revenue, noting that tier 1 is governed by a maximum compressed tax rate set by the state, while tier 2 involves voter-approved tax rates.

Smiley clarified that NISD does not currently plan to pursue a voter-approved tax rate election, which means the district will not be subject to recapture of funds. He emphasized that the district has only five "golden pennies" available, which are not subject to recapture, and that without an election, the district will not be sending any funds back to the state.

The meeting underscored the importance of fiscal planning and community engagement as the district prepares for the upcoming budget cycle. The scheduled public hearing on August 26 will provide an opportunity for stakeholders to discuss the proposed budget and tax rate further.