This is a fine example of how a thorough familiarity with both Texas codes are required to ensure a city takes all of the necessary steps to adopt its budget and tax rate, every single year. The operating budget requires a public hearing, and if a city is going to increase its tax rate then it must hold two public hearings as required by the Local Government Code. Meanwhile, the steps necessary for the approval and adoption of a tax rate are set out in Chapter 26 of the Texas Tax Code. Once the budget is filed with the county clerk, a public hearing must take place within 15 days. The posting on the city website providing notice to the public must state if the property tax rate will be increased or will stay the same. A proposed budget is filed with the county clerk and posted on the website for the city, and a hard copy must be made available for the public to review in city hall. Steps to adopt a city budget are set out in Chapter 102, Texas Uniform Budget Code of the Texas Local Government Code. The methods are neither simple nor straightforward, and in fact are a convoluted weave of requirements found in both the Local Government Code and Tax Code. The Constitution goes on to say the Texas Legislature is responsible for “prescribing” by law the methods cities must take to give notice, including publication, public hearings, posting, and public access. VIII, Section 21 (adopted in 1978), states property taxes imposed by a city one year may not exceed the amount imposed the prior year, unless a city gives notice and holds a public hearing prior to any increase. Commonly, this is the same date a city must adopt a tax rate but not always. The last date a Texas city can adopt a budget is September 29. The fiscal year for Texas cities generally begins October 1 and ends September 30 as the dates are driven by statutory deadlines. The tax-rate setting process takes place at the same time municipalities are performing all steps towards budget approval, passage and adoption. Texas cities have already passed their operating budgets, but it is never too early to start taking the necessary steps for adopting the next annual budget. Preparing for City Budget Planning in Texas
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