Progressive on Purpose: A Blog About Levelland Texas

It's great to see our community continue to move forward. Great work Dave!

I am aainst the proposed school bond issue. Since they raised our evaluation on our homes thus raising taxes on over 65, I don't want another added expense to my fixed salary.

This is so exciting. I have driven by the site and imagined what it would look like in the next year. I am anxious to see how close I am in my image.

The following is a response written by Nick Williams, CFO for Levelland ISD in regards to George Lawless's posting on August 17.  
 
 
 
The issue of the tax ceiling on homesteads of individuals who are over 65 is somewhat complicated and easily misunderstood. I will try to respond to the posting as best I can. I feel it is important to respond in a manner that is accurate and respectful and will do so to the best of my ability. This taxpayer as well as all the other tax payers in the Levelland ISD are due an accurate response to their questions and I will do my best to respond in that manner. 
 
 
 
First of all, it is important to understand that property taxes levied by the Levelland ISD are grouped with other taxing entities for billing and collection purposes. Because of this, when reviewing the tax bill it is easy to attribute an increase to all of the entities shown on the tax bill when in fact only a select few entities are responsible. All properties in Levelland ISD will also be taxed in the South Plains College, Hockley County, and High Plains Underground Water Conservation Districts. Properties in the Levelland ISD comprise a part of those entities tax base. Understandably, there can be a tendency to group all these entities into one group and attribute tax increases to entities that are not responsible. I hope this response will clarify the issue and allow a taxpayer to see a clearer picture regarding the taxes assessed on his or her property as we proceed. 
 
 
 
Secondly, individuals who are over 65, apply for and are qualified for the homestead exemption establish a tax ceiling for school tax purposes when they first receive the over 65 exemption according to state law. As this pertains to Levelland ISD and related entities, Levelland ISD is required by state law to set a tax ceiling on the homestead property. As long as the property qualifies for the over 65 homestead exemption taxes for Levelland ISD cannot go above that ceiling. The only way taxes for Levelland ISD can increase is for the taxpayer to add on to the property. Then and only then can the ceiling be raised and it can only be increased due to the value added for the addition only. For the City of Levelland, a tax ceiling is also established due to legislation passed and an election in which the voters in the City of Levelland approved provisions directing the City to establish the tax ceiling for over 65 tax payers on their homestead. The voters spoke in that election as it was a local option issue. As a result the City of Levelland taxes on your homestead will not increase just like the Levelland ISD portion of your tax bill in accordance with State law. The other three entities are not subject to the tax ceiling provisions for over 65 taxpayers, so for those entities taxes can increase. 
 
 
 
Thirdly, the tax ceiling is only applicable to the homestead. If you own other taxable property in LISD your taxes on that property will increase in the event a bond election is called for and passed. It is important to know that this bond election is the time for you as a voter to speak and be heard. It is important that the dialogue and issues be discussed and that an informed electorate vote. Thomas Jefferson is quoted as saying “A people who expect to remain ignorant and free, expect what never has been nor ever will be”. That is as true today as the day he spoke those words. I would urge you to ask questions of your elected and appointed officials. Ask questions of me, Mr. Holcomb, your school board members and those who offer or encourage you to vote one way or the other. Become informed….from my standpoint no question is out of line. 
 
 
 
So, the question boils down to this. If I vote for the school bond and it passes will my taxes increase? The answer is……your taxes for Levelland ISD will not increase if you have an over 65 homestead exemption on the property. If you have property other than your homestead the answer is……yes your taxes will increase on that property and as was pointed out today at a meeting of the Senior Citizens the amount of tax involved will be about 2.97% of the taxable value each year. To illustrate a property with a $50,000 appraised value would see an increase in the taxes due of approximately $148.50 annually.... Another way of looking at that is on a daily basis (365 days per year) ……….that is just short of $0.41 per day. 
 
 
 
You should be aware that many of the individuals who are promoting the passage of the bond are taxpayers who will see an increase in their taxes. They believe strongly that the students and faculty at LISD need facilities that will allow them to provide a better opportunity to educate the students of LISD. 
 
 
 
I hope this response helps you to understand this issue better. I apologize for the length of the reply. It is my understanding this is how the tax ceilings work and believe it or not a “Readers Digest” version of a very complicated tax topic. Individuals who would like to review the Tax Code on line can go to http://www.statutes.legis.state.tx.us/ and review Sec. 11.26. LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY OR DISABLED.