Trustees for the Longview Independent School District on Monday night approved a balanced $106.3 million budget for 2025–26 and set a total tax rate of $1.1299 per $100 valuation (down from $1.1399 last year).
The action marks the seventh consecutive year the District has lowered its overall tax rate, a record of fiscal restraint that leaders say reflects responsible stewardship of community resources.
Balanced budget, reduced tax rate
For the seventh year in a row, Longview ISD has lowered its tax rate, adopting a total rate that is down one cent from last year, while at the same time adopting a fully balanced budget.
That combination is increasingly rare. Many school districts across the state are passing deficit budgets or holding rates flat, squeezed by state formulas and rising costs. Longview ISD, by contrast, has stayed on a path of discipline, trimming its rate year after year while still funding classroom growth.
Chief Financial Officer Dr. Wayne Guidry said the approach reflects both prudence and priorities.
"Those new dollars are already committed to core instructional priorities, including previously approved teacher raises of $2,500 to $5,000 depending on years of service," he said.
Dr. Guidry emphasized that the district is not borrowing against tomorrow to pay for today.
"Every dollar in revenue is aligned to a use. Instruction and teacher compensation are the largest drivers of growth, while efficiencies in transportation and other areas helped us keep spending in check," he said.
The 2025–26 rate is set at $0.6469 for Maintenance & Operations and $0.4830 for Interest & Sinking, totaling $1.1299. The I&S rate reflects the one-cent increase communicated to voters during the May 2024 bond election, and it remains the only upward adjustment during a seven-year stretch of overall reductions.
Dr. Guidry offered a practical reminder about the difference between tax rates and tax bills.
"The district controls the rate, while the Gregg County Appraisal District sets property values," he said. "Higher valuations can raise a bill even when the rate goes down. But when you look at the numbers, our rate has been trimmed seven years in a row, and in many cases, that has translated into real savings."
Dr. Guidry illustrated the point with a home on Airline Road, where estimated Longview ISD taxes have fallen from more than $10,000 in 2020 to about $7,000 today.
Dr. Guidry also pointed to pending state legislation that could significantly ease the tax burden for older residents. He said estimates from state leaders suggest between 60-90 percent of senior citizens might no longer pay school taxes if House Bill 2 is approved by voters in November.
"I am comfortable saying that at least half of the seniors in Longview ISD will see their school tax bill reduced to zero,” he said, adding that this is particularly meaningful because school taxes are typically the largest portion of a homeowner’s property tax bill.
Superintendent Dr. Marla Sheppard said this budget "balances growth with care."
"It invests directly in students and staff while being disciplined with taxpayer dollars," she said. "Our community deserves both."
Addressing criticisms made about the May 4, 2024 bond election, Chief of Staff Mr. Matthew Prosser was pointed.
"An absurd argument might say Longview ISD raised its rate twenty cents, but the facts are clear," he said. "Longview ISD's I&S rate rose by one cent in 2024-25 to pay for the voter-approved bonds and remains at that level. The total district tax rate continues downward. Any change in a homeowner’s tax bill beyond that is driven by appraised value, which Longview ISD does not set."
"Longview ISD cannot control appraisal values, but we can control our rate, our spending, and our transparency," Mr. Prosser added. "That is what this board is doing."
Dr. Guidry outlined how the bond-repayment schedule uses available debt-service fund balance to pay more up front and save on interest later. "It is a wise use of dollars," he said, explaining that the first two years concentrate payments to reduce carrying costs, consistent with what was modeled for voters.
Board member Mr. Ted Beard called the plan "plain prudence" and thanked staff for answering detailed questions about transportation, safety, and other line items during the hearing.
At the close of the budget discussion, Dr. Sheppard added that the administration will begin shaping a longer-horizon budgeting process this fall, so next summer's work is less compressed and more predictable.
"Longview ISD will begin developing a multi-year budget framework, to give staff and the community more predictability, while reducing the impact of late-breaking state decisions," she said.