Skip To Main Content

About School Finance

VATRE
A group of people are gathered around a table in a classroom setting, engaged in discussion and collaborative work, with a presentation screen visible in the background.
A group of diverse students, including both boys and girls, standing at a podium in what appears to be a classroom or school setting, with framed artwork or posters visible in the background.
The image shows a group of young men wearing navy blue jerseys with the word %22Chargers%22 printed on them, standing together on what appears to be a sports field or stadium.
The image shows a classroom setting with several students and a teacher engaged in an educational activity. The students appear to be working on various tasks, while the teacher is providing guidance and assistance.
A large group of people walking on a grassy path surrounded by lush greenery and trees in the background.
A group of football players in purple uniforms standing on a field, with a large crowd of spectators visible in the background.

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.
HistoryofGoldenPennies