About School Finance
Voter Approval Tax Ratification Election
How Does School Finance Work?
School tax rates are made up of two parts: M&O (maintenance and operations) and I&S (interest and sinking). Together, these rates make up the district’s tax rate.
- Golden pennies bring additional state funding with them and aren’t subject to recapture. Districts have a maximum of 8 available.
- Copper pennies decrease state funding and are subject to recapture. Districts have a maximum of 9 available. Copper pennies are not under consideration in Boerne ISD.
- Boerne ISD’s tax rate is one of the lowest in the area, a decrease of $0.36 since 2018.
- Boerne ISD's board adopted a tax rate of $1.0109 in August 2025.
