Because it allows voters to lower the tax rate. Section 26.07 allows voters to petition for a repeal. After a tax rate above the rollback rate is adopted, petitioners have up to 90 days to gather signatures from 7 percent of registered voters, if the tax for operations is at least 5 million dollars, OR 10 percent of registered voters, if the tax for operations is less than 5 million dollars. Upon submission of a valid petition, the governing body must take one of the following two actions: roll back the tax rate themselves or call for a rollback election. Either way, a successful rollback means corrected tax bills and refund checks must be mailed to every property owner. A recent change to state law requires an automatic rollback election for any school district going above the rollback rate, no petition required.