82R8444 TJB-D
By: Paxton H.B. No. 2215
A BILL TO BE ENTITLED
AN ACT
relating to the requirements of a municipal budget that raises more
property taxes than in the previous year's budget.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 102.007, Local Government Code, is
amended by adding Subsection (d) to read as follows:
(d) An adopted budget that will require raising more revenue
from property taxes than in the previous year must contain a cover
page that includes:
(1) 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.";
(2) the record vote of each member of the governing
body of the municipality regarding:
(A) the adoption of the budget;
(B) the ratification of the property tax increase
under Subsection (c); and
(C) the setting of the property tax rate for the
current fiscal year; and
(3) the municipal property tax rates for the preceding
and current fiscal years, including:
(A) the adopted property tax rate;
(B) the effective tax rate;
(C) the effective maintenance and operations tax
rate; and
(D) the rollback tax rate.
SECTION 2. Section 102.008, Local Government Code, is
amended to read as follows:
Sec. 102.008. APPROVED BUDGET FILED WITH MUNICIPAL
CLERK: POSTING ON INTERNET. On final approval of the budget by the
governing body of the municipality, the governing body shall:
(1) file the budget with the municipal clerk; and
(2) if the municipality maintains an Internet website,
take action to ensure that:
(A) a copy of the budget is posted on the website;
and
(B) the record votes described by Section
102.007(d)(2) are posted on the website at least until the first
anniversary of the date the budget is adopted.
SECTION 3. This Act applies only to a budget adopted on or
after the effective date of this Act. A budget adopted before the
effective date of this Act is governed by the law in effect when the
budget was adopted, and that law is continued in effect for that
purpose.
SECTION 4. This Act takes effect September 1, 2011.