Use Budget Calendars to Boost Transparency Efforts
Find out how Marshall, Mesquite and Dallas use budget calendars to manage deadlines and accountability while improving the transparency of the budget process for citizens.
Planning to Raise More Revenue from Property Taxes? Be Sure to Include Required Language in Proposed Budgets and Public Notices
The language requirement generally applies to cities and counties; however, there is limited applicability to counties with a population of more than 125,000 that choose to operate under the alternate method of budget preparation authorized by Subchapter C of Chapter 111, Local Government Code.
Proposed budgets that require raising more revenue from property taxes than in the previous year must include a cover page with the following statement in 18-point or larger type:
“This budget will raise more total property taxes than last year’s budget by [insert total dollar amount of increase and percentage increase], and of that amount, [insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll] is tax revenue to be raised from new property added to the tax roll this year.”
The same language must be included in the public notice of the hearing on the budget, even for counties with a population of more than 125,000 that operate under the alternate method of budget preparation authorized by Subchapter C of Chapter 111, Local Government Code.
Subchapter A. Budget Preparation in Counties with Population of 225,000 or Less
Subchapter B. Budget Preparation in Counties with Population of More Than 225,000
Subchapter C. Alternate Method of Budget Preparation in Counties with Population of More than 125,000
Attorney General (AG) Opinions clarify the meaning of existing laws.
View AG Opinions related to statutes covering budget and finance issues for counties and cities: