Report|6 May 2026

Wills Point Independent School District, TX – Unlimited Tax Obligations (PSF) Rating Report

Rating Summary

The long-term rating reflects the inherent strength of Wills Point Independent School District’s (the District) unlimited tax ad valorem payment pledge; recent trend of rapid growth in the property tax base; very affordable pro forma debt and continuing obligations profile; and, the maintenance of consistently strong reserves and liquidity. Counterbalancing the aforementioned strengths are the District’s relatively small size and limited flexibility to generate additional resources based on property tax rate and State school funding restrictions.

Proceeds of the Series 2026 Bonds (the Bonds) will be used for (i) the purposes of design, construction, rehabilitation, renovation, expansion, improvement, acquisition, and equipment of school facilities (and any necessary or related removal of existing facilities), and the purchase of necessary sites for school facilities, (ii) capitalized interest, and (iii) to pay the costs incurred in the issuance of the Bonds.

The Bonds are…

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