82R8443 TJB-D
By: Paxton H.B. No. 2216
A BILL TO BE ENTITLED
AN ACT
relating to the requirements of a county 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 111.008, 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
commissioners court 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 county 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 111.009, Local Government Code, is
amended to read as follows:
Sec. 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK:
POSTING ON INTERNET. On final approval of the budget by the
commissioners court, the court shall:
(1) file the budget with the county clerk; and
(2) if the county 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
111.008(d)(2) are posted on the website at least until the first
anniversary of the date the budget is adopted.
SECTION 3. Section 111.039, 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
commissioners court 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 county 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 4. Section 111.040, Local Government Code, is
amended to read as follows:
Sec. 111.040. APPROVED BUDGET FILED WITH OFFICERS: POSTING
ON INTERNET. On final approval of the budget by the commissioners
court, the court shall:
(1) file a copy of the budget with the county auditor
and the county clerk; and
(2) if the county 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
111.039(d)(2) are posted on the website at least until the first
anniversary of the date the budget is adopted.
SECTION 5. Section 111.068, Local Government Code, is
amended by adding Subsections (c) and (d) to read as follows:
(c) Adoption of a budget that will require raising more
revenue from property taxes than in the previous year requires a
separate vote of the commissioners court to ratify the property tax
increase reflected in the budget. A vote under this subsection is
in addition to and separate from the vote to adopt the budget or a
vote to set the tax rate required by Chapter 26, Tax Code, or other
law.
(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
commissioners court 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 county 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 6. Section 111.069, Local Government Code, is
amended to read as follows:
Sec. 111.069. APPROVED BUDGET FILED WITH OFFICERS. On
final approval of the budget by the commissioners court, the court
shall:
(1) file a copy of the budget with the county auditor
and the county clerk; and
(2) if the county 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
111.068(d)(2) are posted on the website at least until the first
anniversary of the date the budget is adopted.
SECTION 7. 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 8. This Act takes effect September 1, 2011.