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Budgeting Guides

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 email econ.dev@cpa.state.tx.us.

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 Comptroller staff.

Budget Best Practices

Use Budget Calendars to Boost Transparency Efforts

Find out how Marshall, Mesquite and Dallas use budget calendars to manage deadlines and accountability while improving 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.”

City Statutes:

Local Government Code, Section 102.005(b). Proposed Budget Filed With Municipal Clerk

County Statutes:

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.

City Statutes:

County Statutes:

Subchapter A. Budget Preparation in Counties with Population of 225,000 or Less

Subchapter B. Budget Preparation in Counties with Population of More Than 225,000

Subchapter C. Alternate Method of Budget Preparation in Counties with Population of More than 125,000




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