Budgeting Guides and Best Practices
The Texas Comptroller’s office has updated our budgeting guides for local governments. The budgeting guides offer cities and counties a wealth of resources to help set financial goals and develop a solid plan to meet them.
If you have comments about the budget guides or suggestions on items to include in future budget guides, please e-mail firstname.lastname@example.org.
Disclaimer: By publishing these guides the Local Government Assistance and Economic Development Division provides technical assistance — not legal advice. Interpretations of law must be made by lawyers representing governmental entities. Questions about the meaning of the statutes, notice requirements and other matters that are unclear in the law and in these guides should be posed to lawyers and not to the Comptroller’s staff.
Budget Best Practices
Use Budget Calendars to Boost Transparency Efforts
Find out how Marshall, Mesquite and Dalls use budget calendars to not only manage deadlines and accountability but also to improve the transparency of the budget process for citizens.
Planning to Raise More Revenue from Property Taxes? Be Sure to Include Required Language in Proposed Budgets and Public Notices
The language requirement generally applies to cities and counties; however, there is limited applicability to counties with a population of more than 125,000 that choose to operate under the alternate method of budget preparation authorized by Subchapter C of Chapter 111, Local Government Code.
Proposed Budget Requirements
Proposed budgets that require raising more revenue from property taxes than in the previous year must include a cover page with 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.”
- Local Governement Code, Chapter 111, Subchapter A. Budget Preparation in Counties with Population of 225,000 or Less Sec. 111.003(b). Annual Budget Required
- Local Government Code, Chapter 111, Subchapter B. Budget Preparation in Counties with Population of More Than 225,000 Sec. 111.033(b). Annual Budget Required
Public Notice Requirements
The same language must be included in the public notice of the hearing on the budget, even for counties with a population of more than 125,000 that operate under the alternate method of budget preparation authorized by Subchapter C of Chapter 111, Local Government Code.
- Local Government Code, Section 102.006(c). Public Hearing on Proposed Budget;
- Local Government Code, Section 102.0065(d). Special Notice by Publication for Budget Hearing
Subchapter A. Budget Preparation in Counties with Population of 225,000 or Less
- Section 111.007(c). Public Hearing on Proposed Budget
- Section 111.0075(d). Special Notice by Publication for Budget
Subchapter B. Budget Preparation in Counties with Population of More Than 225,000
- Section 111.038(d). Public Hearing on Proposed Budget
- Section 111.0385(d). Special Notice by Publication for Budget Hearing
Subchapter C. Alternate Method of Budget Preparation in Counties with Population of More than 125,000
Other Budgeting Support
Attorney General Opinions
Attorney General (AG) Opinions clarify the meaning of existing laws.
View AG Opinions related to statutes covering budget and finance issues for counties and cities: