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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirements of a county budget that raises more |
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property taxes than in the previous year's budget. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.008, Local Government Code, is |
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amended by adding Subsection (d) to read as follows: |
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(d) An adopted budget that will require raising more revenue |
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from property taxes than in the previous year must contain a cover |
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page that includes: |
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(1) the following statement in 18-point or larger |
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type: "This budget will raise more total property taxes than last |
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year's budget by (insert total dollar amount of increase and |
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percentage increase), and of that amount (insert amount computed by |
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multiplying the proposed tax rate by the value of new property added |
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to the roll) is tax revenue to be raised from new property added to |
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the tax roll this year."; |
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(2) the record vote of each member of the |
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commissioners court regarding: |
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(A) the adoption of the budget; |
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(B) the ratification of the property tax increase |
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under Subsection (c); and |
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(C) the setting of the property tax rate for the |
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current fiscal year; and |
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(3) the county property tax rates for the preceding |
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and current fiscal years, including: |
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(A) the adopted property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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rate; and |
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(D) the rollback tax rate. |
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SECTION 2. Section 111.009, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK: |
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POSTING ON INTERNET. On final approval of the budget by the |
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commissioners court, the court shall: |
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(1) file the budget with the county clerk; and |
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(2) if the county maintains an Internet website, take |
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action to ensure that: |
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(A) a copy of the budget is posted on the website; |
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and |
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(B) the record votes described by Section |
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111.008(d)(2) are posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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SECTION 3. Section 111.039, Local Government Code, is |
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amended by adding Subsection (d) to read as follows: |
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(d) An adopted budget that will require raising more revenue |
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from property taxes than in the previous year must contain a cover |
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|
page that includes: |
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|
(1) the following statement in 18-point or larger |
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|
type: "This budget will raise more total property taxes than last |
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|
year's budget by (insert total dollar amount of increase and |
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|
percentage increase), and of that amount (insert amount computed by |
|
|
multiplying the proposed tax rate by the value of new property added |
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|
to the roll) is tax revenue to be raised from new property added to |
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|
the tax roll this year."; |
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(2) the record vote of each member of the |
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|
commissioners court regarding: |
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|
(A) the adoption of the budget; |
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(B) the ratification of the property tax increase |
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|
under Subsection (c); and |
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(C) the setting of the property tax rate for the |
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|
current fiscal year; and |
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(3) the county property tax rates for the preceding |
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and current fiscal years, including: |
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(A) the adopted property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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rate; and |
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(D) the rollback tax rate. |
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SECTION 4. Section 111.040, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.040. APPROVED BUDGET FILED WITH OFFICERS: POSTING |
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ON INTERNET. On final approval of the budget by the commissioners |
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court, the court shall: |
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(1) file a copy of the budget with the county auditor |
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and the county clerk; and |
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(2) if the county maintains an Internet website, take |
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action to ensure that: |
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(A) a copy of the budget is posted on the website; |
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and |
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(B) the record votes described by Section |
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111.039(d)(2) are posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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SECTION 5. Section 111.068, Local Government Code, is |
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amended by adding Subsections (c) and (d) to read as follows: |
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(c) Adoption of a budget that will require raising more |
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revenue from property taxes than in the previous year requires a |
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separate vote of the commissioners court to ratify the property tax |
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increase reflected in the budget. A vote under this subsection is |
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in addition to and separate from the vote to adopt the budget or a |
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vote to set the tax rate required by Chapter 26, Tax Code, or other |
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law. |
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(d) An adopted budget that will require raising more revenue |
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from property taxes than in the previous year must contain a cover |
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|
page that includes: |
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|
(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."; |
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|
(2) the record vote of each member of the |
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|
commissioners court regarding: |
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|
(A) the adoption of the budget; |
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|
(B) the ratification of the property tax increase |
|
|
under Subsection (c); and |
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|
(C) the setting of the property tax rate for the |
|
|
current fiscal year; and |
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|
(3) the county property tax rates for the preceding |
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|
and current fiscal years, including: |
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|
(A) the adopted property tax rate; |
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|
(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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|
rate; and |
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(D) the rollback tax rate. |
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SECTION 6. Section 111.069, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.069. APPROVED BUDGET FILED WITH OFFICERS. On |
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final approval of the budget by the commissioners court, the court |
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shall: |
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(1) file a copy of the budget with the county auditor |
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and the county clerk; and |
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(2) if the county maintains an Internet website, take |
|
|
action to ensure that: |
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|
(A) a copy of the budget is posted on the website; |
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and |
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(B) the record votes described by Section |
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111.068(d)(2) are posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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SECTION 7. This Act applies only to a budget adopted on or |
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after the effective date of this Act. A budget adopted before the |
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effective date of this Act is governed by the law in effect when the |
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budget was adopted, and that law is continued in effect for that |
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purpose. |
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SECTION 8. This Act takes effect September 1, 2011. |