Texas 2013 - 83rd Regular

Texas Senate Bill SB657 Compare Versions

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1	1	By: Paxton S.B. No. 657
2	2	(In the Senate - Filed February 19, 2013; February 25, 2013,
3	3	read first time and referred to Committee on Finance;
4	4	April 8, 2013, reported adversely, with favorable Committee
5	5	Substitute by the following vote: Yeas 14, Nays 0; April 8, 2013,
6	6	sent to printer.)
7	7	COMMITTEE SUBSTITUTE FOR S.B. No. 657 By: Lucio
8	8
9	9
10	10	A BILL TO BE ENTITLED
11	11	AN ACT
12	12	relating to procedural requirements for adopting and filing a
13	13	school district budget.
14	14	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Subsection (f), Section 44.004, Education Code,
16	16	is amended to read as follows:
17	17	(f) The board of trustees, at the meeting called for that
18	18	purpose, shall adopt a budget to cover all expenditures for the
19	19	school district for the next succeeding fiscal year. A vote to
20	20	adopt the budget must be a record vote. Any taxpayer of the
21	21	district may be present and participate in the meeting.
22	22	SECTION 2. Section 44.005, Education Code, is amended to
23	23	read as follows:
24	24	Sec. 44.005. [FILING OF] ADOPTED BUDGET. (a) On or before
25	25	a date set by the State Board of Education, the budget must be filed
26	26	with the agency according to the rules established by the State
27	27	Board of Education.
28	28	(b) The filed budget must contain a cover page that
29	29	includes:
30	30	(1) one of the following statements in 18-point or
31	31	larger type that accurately describes the adopted budget:
32	32	(A) "This budget will raise more revenue from
33	33	property taxes than last year's budget by an amount of (insert total
34	34	dollar amount of increase), which is a (insert percentage increase)
35	35	percent increase from last year's budget. The property tax revenue
36	36	to be raised from new property added to the tax roll this year is
37	37	(insert amount computed by multiplying the proposed tax rate by the
38	38	value of new property added to the roll).";
39	39	(B) "This budget will raise less revenue from
40	40	property taxes than last year's budget by an amount of (insert total
41	41	dollar amount of decrease), which is a (insert percentage decrease)
42	42	percent decrease from last year's budget. The property tax revenue
43	43	to be raised from new property added to the tax roll this year is
44	44	(insert amount computed by multiplying the proposed tax rate by the
45	45	value of new property added to the roll)."; or
46	46	(C) "This budget will raise the same amount of
47	47	revenue from property taxes as last year's budget. The property tax
48	48	revenue to be raised from new property added to the tax roll this
49	49	year is (insert amount computed by multiplying the proposed tax
50	50	rate by the value of new property added to the roll).";
51	51	(2) the school district property tax rates for the
52	52	preceding fiscal year and each district property tax rate that has
53	53	been adopted or calculated for the current fiscal year, including:
54	54	(A) the property tax rate;
55	55	(B) the effective tax rate;
56	56	(C) the effective maintenance and operations tax
57	57	rate;
58	58	(D) the rollback tax rate; and
59	59	(E) the debt rate;
60	60	(3) the total amount of bonds and other debt
61	61	obligations owed by the district as of the date of the adoption of
62	62	the budget;
63	63	(4) the computation of the instructional expenditures
64	64	ratio and instructional employees ratio required to be reported to
65	65	the commissioner under Section 44.0071; and
66	66	(5) the record vote of each member of the board of
67	67	trustees by name voting on:
68	68	(A) the adoption of the budget; and
69	69	(B) the setting of the property tax rate for the
70	70	current fiscal year, if the vote has been taken.
71	71	(c) The district shall take action to ensure that the cover
72	72	page of the budget is amended to include the property tax rates
73	73	required by Subsection (b)(2) and the record vote of each member of
74	74	the board of trustees by name as required by Subsection (b)(5)(B),
75	75	if that information is not included on the cover page when the
76	76	budget is filed with the agency. The district shall file an amended
77	77	cover page with the agency and take action to ensure that a copy of
78	78	the amended cover page is posted on the district's Internet
79	79	website.
80	80	SECTION 3. Section 39.084, Education Code, is transferred
81	81	to Subchapter A, Chapter 44, Education Code, redesignated as
82	82	Section 44.0051, Education Code, and amended to read as follows:
83	83	Sec. 44.0051 [39.084]. POSTING OF ADOPTED BUDGET. (a) On
84	84	or before the date described by Section 44.005(a) [final approval
85	85	of the budget by the board of trustees], the school district shall
86	86	post on the district's Internet website a copy of the district's
87	87	adopted budget, including the cover page required by Section
88	88	44.005(b) [adopted by the board of trustees]. The district's
89	89	Internet website must prominently display the electronic link to
90	90	the adopted budget.
91	91	(b) The district shall maintain the adopted budget,
92	92	including the required cover page, on the district's Internet
93	93	website for at least three consecutive fiscal years [until the
94	94	third anniversary of the date the budget was adopted].
95	95	SECTION 4. This Act applies only to a budget adopted for a
96	96	fiscal year beginning on or after the effective date of this Act. A
97	97	budget adopted for a fiscal year beginning before the effective
98	98	date of this Act is governed by the law in effect when the budget was
99	99	adopted, and that law is continued in effect for that purpose.
100	100	SECTION 5. This Act takes effect September 1, 2013.
101	101	* * * * *