taxesProperty Tax Assistance

Rollback Elections

The rollback process starts after a taxing unit formally adopts a tax rate. If the trustees of a school district adopt a tax rate that exceeds the rollback rate, it must automatically hold a tax rate ratification election (TRE). 1 If a taxing unit other than a school district adopts a tax rate that exceeds the rollback tax rate, voters in the taxing unit may petition for an election on the tax increase. 2 A successful election limits the taxing unit's current tax rate to the rollback tax rate. 3

While water districts follow Water Code provisions in most truth-in-taxation matters, they must follow procedures in the Tax Code when it comes to a rollback election. 4

By providing the information below, the Comptroller's office provides technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding rollback elections.