Budgeting Guides and Best Practices

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.”

City Statutes:

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

County Statutes:

• 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.

City Statutes:

• 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

County Statutes:

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

• Section 111.067(d). Public Hearing on Proposed Budget