Windsong Ranch Annexation

A Case for Fiscal Responsibility & Student Alignment

Doug Charles

Prosper ISD Board Meeting | December 15, 2025

Texas Education Code § 13.051

Three Questions the Law Requires You to Answer

Question 1

What are the educational interests of students in the affected territory?

Question 2

What are the educational interests of students in the affected districts?

Question 3

What are the social, economic, and educational effects of this boundary change?

The TEA Commissioner will evaluate your decision on these criteria.

2 / 19

Question 1: Our Students Today

274
Students in PISD Schools
0
Students in DISD Schools
13
Years This Has Been True
Sources: Student count from PISD Transfer Records; School assignments from PISD Administration
3 / 19

What Students Gain from Annexation

✓ What They Gain

  • Permanent enrollment — not through a contractual arrangement
  • Stability for current and future families
  • Voice in governance of their education

✗ What They Lose

Nothing.

They're already here.

4 / 19

Question 2: Understanding Tax Rates

PISD 2025-26 Tax Rate Components

Tier 1 (MCR)
$0.5758
Golden
$0.08
Copper
$0.0583
I&S
$0.5000
Tier 1 (MCR) — TEA Mandated, Subject to Recapture
Golden Pennies — PROTECTED from Recapture
Copper Pennies — Subject to Recapture
I&S (Debt Service) — NOT Subject to Recapture

M&O Rate: $0.7141

Maintenance & Operations
Tier 1 + Golden + Copper

I&S Rate: $0.5000

Interest & Sinking (Bonds)
100% stays with PISD

Total PISD Tax Rate: $1.2141 per $100

Sources: PISD 2025-26 Adopted Budget; MCR from TEA Tax Year 2025 Final MCRs (ty2025-final-mcrs.pdf)
5 / 19

The Student Cost Reality: Today

What PISD Spends vs. What State Funding Provides

Component Per Student 274 Students
State Funding Received (FSP, Basic Allotment) $6,136 +$1,681,264
Less: Education Cost to PISD $13,012 −$3,565,288
Current Annual Shortfall −$6,876 −$1,884,024

IMPORTANT: This cost is already in PISD's budget.

These 274 students are educated by PISD regardless of annexation.
This shortfall is a sunk cost — not to be netted against annexation revenue.

The question isn't whether PISD will educate these students — they already do.
The question is: Will PISD receive the local tax revenue to support them?

Source: PISD 2025-2026 Adopted Budget — State Revenue $201,465,591 ÷ 32,832 ADA = $6,136/student; Total Expenditures $427,215,623 ÷ 32,832 ADA = $13,012/student
6 / 19

What Annexation Brings to PISD

New Local Tax Revenue (Year 1)

Component Amount
NEW LOCAL TAX REVENUE (from $537.7M Assessed Value)
M&O Revenue @ $0.7141 +$3,839,514
I&S Revenue @ $0.5000 +$2,688,377
Total New Revenue +$6,527,891
YEAR 1 DEDUCTIONS
Less: Copper Penny Recapture −$310,000
Less: Denton ISD Debt Share (15 years, TEC § 13.004) −$2,490,000
Year 1 Net Benefit to PISD +$3,727,891

$3.73 Million in NEW money to PISD — Year 1
After Year 15: No Denton debt → Annual benefit grows to $12.9M (Year 16)

Full calculations at prosperisdpetition.com/calculator

Sources: TAV from Denton CAD 2024; Tax rates from PISD 2025-26 Budget; Recapture per TEA copper penny formula; Denton Debt per TEC § 13.004
7 / 19

Why Recapture Impact is Minimal

$0.08
Golden Pennies
PROTECTED - No recapture
$0.0583
Copper Pennies
Subject to recapture
$0.50
I&S Rate
NO recapture - 100% to PISD

The Key Point:

Sources: TEA copper penny yield $49.28/WADA; Recapture calculation per prosperisdpetition.com/calculator; PISD Admin figure: $68,559 (different methodology)
8 / 19

After Denton Debt Paid Off (Year 16+)

Annual Net Benefit

$13M+

Per Year, Every Year

No more Denton debt payments. Same revenue. Same students already in ADA.

Sources: Year 16: ~$12.9M net benefit, escalating to ~$25.6M by Year 30; Assumes 5% property value growth, enrollment capped 55K, 15-year Denton debt per TEC § 13.004
9 / 19

30-Year Cumulative Net Benefit

$375M+

Net benefit to Prosper ISD over 30 years

A NO vote leaves this on the table.

Sources: 30-year projection per prosperisdpetition.com/calculator; Copper Penny recapture per TEA formula (PISD not in Tier 1); 5% property value growth, enrollment capped 55K; 15-year Denton debt per TEC § 13.004
10 / 19

Question 3: Impact to Windsong Homeowners

The Math: What Does Annexation Cost Our Families?

$1,153,596
Average Home Value
Denton CAD 2024
$1.2069
DISD Total Rate
M&O + I&S
$1.2141
PISD Total Rate
M&O + I&S
$0.0072
Difference
Per $100 value
Average Home Value: $1,153,596
DISD Tax: $1,153,596 × $1.2069 ÷ 100 = $13,923
PISD Tax: $1,153,596 × $1.2141 ÷ 100 = $14,006
Annual Difference: $14,006 − $13,923 = $83/year = $6.92/month

Less than $7 per month to align our tax dollars with our schools

Sources: Avg home value from Denton CAD 2024; PISD rates from PISD 2025-26 Budget; DISD rates from DISD 2025-26 Budget (Post-VATRE)
11 / 19

2025-26 Tax Rate Comparison

Component Prosper ISD Denton ISD Difference
M&O Rate (Operations) $0.7141 $0.7269 −$0.0128
PISD M&O is LOWER PISD Wins
I&S Rate (Debt Service) $0.5000 $0.4800 +$0.0200
Pays for bonds/facilities
TOTAL TAX RATE $1.2141 $1.2069 +$0.0072

Total rate difference is only 0.6% — essentially equal
PISD's M&O rate is actually LOWER than Denton ISD

Future Outlook: With continued state-mandated tax compression, DISD will likely become more expensive compared to PISD over time.

Sources: PISD 2025-26 Adopted Budget; DISD 2025-26 Adopted Budget (Post-VATRE)
12 / 19

Social & Economic Effects

"There is no negative social impact anticipated."
— PISD Administration Analysis

Economic Benefits to PISD:

Note: The 52.6% is conservative — the voter registry includes voters who no longer own homes or live in Windsong Ranch. Actual support among current residents is likely 60%+.

Sources: Quote from PISD Administration Analysis; TAV from Denton CAD 2024; Signatures from Denton County Voter Registrar
13 / 19

What Happens If You Vote NO?

PISD Continues To:

  • Educate 274 students
  • Receive $0 local tax revenue from their families
  • Subsidize their education with other taxpayers' money
  • Leave $375M on the table over 30 years

Denton ISD Continues To:

  • Collect $6.5 million annually
  • Educate zero students
  • Benefit from a 13-year-old boundary quirk

Is that fair to your constituents?

Sources: DISD revenue: Denton CAD × DISD rates; Copper Penny recapture per TEA formula (PISD not in Tier 1); 5% property value growth
14 / 19

Addressing Concerns

"What about PEF?"

"What about precedent?"

"What about 466 new voters?"

Sources: PEF Form 990 (2024) via ProPublica; WSR HOA CEF Budget 2021-2026; TEC Chapter 13
15 / 19

Your Questions, Answered

Key Financial Questions from the Board

Question Answer
What is the true net tax revenue impact? +$3,727,891 Year 1
How much additional recapture would PISD owe? $310,000 (copper penny only)
What Denton ISD debt would PISD assume? $2,490,000/yr for 15 years
DISD voted NO — what happens next? See process below ↓

TEC § 13.051 Process: When Districts Disagree

1. If PISD votes YES tonight → Petition goes to TEA Commissioner
2. Commissioner evaluates three criteria: educational interests of affected students, educational interests of both districts, social/economic effects
3. Commissioner issues final decision (approval or denial)
4. Either party may appeal to district court within 30 days

Bottom Line: PISD nets $3.73M in Year 1. After 15 years → $12.9M+ annually.

Sources: TEC § 13.051(a-1); Recapture per TEA formula; Denton Debt per TEC § 13.004
16 / 19

The Fiduciary Question

You have a fiduciary duty to the financial health of Prosper ISD.
PISD faces a $29.4M budget shortfall for 2025-26.

$6.5M
Year 1 Revenue
$3.73M
Year 1 Net Benefit
$375M
30-Year Cumulative

A NO Vote Means:

Sources: Budget shortfall from PISD 2025-26 Adopted Budget; Copper Penny recapture per TEA formula (PISD not in Tier 1); 5% property value growth, enrollment capped 55K
17 / 19

Data Sources

All Financial Data Verified from Official Sources

Data Point Source
PISD Tax Rates (M&O $0.7141, I&S $0.5000) PISD 2025-26 Adopted Budget
PISD MCR ($0.5758) TEA Tax Year 2025 Final MCRs (ty2025-final-mcrs.pdf)
DISD Tax Rates (M&O $0.7269, I&S $0.4800) DISD 2025-26 Budget (Post-VATRE)
Property Value ($537,675,424 TAV) Denton CAD 2024 Certified Values
Voter Signatures (360 of 684 = 52.6%) Denton County Voter Registrar
Denton Debt Share ($31.75M / 12 years) Denton ISD Budget Documents / TEC § 13.004
PEF Financial Data ($3.27M assets, $1.65M revenue) Form 990 (2024) via ProPublica Nonprofit Explorer
TEC Requirements Texas Education Code § 13.051
PISD Budget Shortfall ($29.4M) PISD 2025-26 Adopted Budget
State Funding Per Student ($6,136) PISD 2025-26 Budget: $201.5M State ÷ 32,832 ADA
Education Cost Per Student ($13,012) PISD 2025-26 Budget: $427.2M Expend. ÷ 32,832 ADA

Full analysis available at prosperisdpetition.com

18 / 19

We Ask for Your YES Vote

360 families — a majority of voters
274 students — already in your schools
$375M+ — for the future of PISD

Right for our children.
Right for PISD taxpayers.
Right for the financial health of this district.

Doug Charles | dbcharles@me.com | prosperisdpetition.com