Page 93 - Burleson FY22 City Budget

2021 Tax and Budget Preparation Calendar
Page 2

1
On July 6, 2021, the City Council passed a resolution asking the City Manager to prepare the budget assuming a tax rate that does
not exceed the voter‐approval rate.
2 Certified tax rolls are due on 7/25, but since 7/25 falls on a Sunday, the rolls are due the following business day, Monday, July 26,
2021. Texas Tax Code §§ 26.01(a); 1.06.
3 The proposed budget must include a line item comparing expenditures in the proposed budget and actual expenditures in the
preceding year for: (1) notices required to be published in the newspaper; and (2) directly or indirectly influencing or attempting to
influence the outcome of legislation or administrative action, as those terms are defined in Government Code § 305.002. Texas Local
Government Code § 140.0045.
th
4 The proposed budget must be filed with the municipal clerk “before the 30 day before the date the governing body of the
municipality makes its tax levy for the fiscal year.” If filing occurs 7/29, the tax levy must occur after 8/28. Texas Local Government
Code § 102.005.
5 On posting the budget on the City’s website, see Texas Local Government Code § 102.005(c).
6 The tax rates must be submitted to the county A/C “as soon as practicable” after the rates are calculated. Texas Tax Code §
26.04(d‐3).
7 If the proposed tax rate exceeds the no‐new revenue tax rate, the notice must be posted continuously for at least seven days
immediately before the public hearing on the proposed tax rate increase and at least seven days immediately before the date of the
vote proposing the increase in the tax rate. For content of published notice and Internet notice, see Texas Tax Code Sections
26.06(b‐1), (b‐2), and (b‐ 3). The notice must also include the table described in Tax Code Section 26.062. Texas Tax Code § 26.065.
8 The tax rates must be submitted to City Council and posted to City’s website “by August 6 or as soon thereafter as practicable”.
The internet posting to the City’s website must include: (1) the tax rates and an explanation as to how they were calculated, (2) the
estimated I&S, M&O, and general fund balances, and (3) a schedule of the City’s debt obligations. Texas Tax Code § 26.04(e).
9 The budget public hearing must occur after 10 days but before 30 days have passed since the newspaper publication notice. The
newspaper notice must have specific language. Texas Local Government Code § 102.0065.
10 The budget public hearing must occur after 10 days but before 30 days have passed since the newspaper publication notice. Texas
Local Government Code § 102.0065.
11 The budget public hearing must be after the 15th day after the proposed budget is filed with the clerk. Texas Local Government
Code § 102.007.
12 The public hearing on the tax rate may not be held before the fifth day after the date the notice of the public hearing is given, and
the hearing must be held on a weekday that is not a public holiday. Texas Tax Code § 26.06(a).
13 The public hearing on the tax rate may not be held until the fifth day after the date the chief appraiser of each appraisal district in
which the city participates has delivered its tax estimate notice under Tax Code Sec. 26.04(e‐2) and made various types of tax rate
information and the tax rate calculation forms available on to the public via the property tax database under Tax Code Sec. 26.17(f).
Texas Tax Code Section 26.05(d‐1).
14 There are several precise requirements regarding notice in the tax rate ordinance itself that must be complied with if the city
adopts a rate exceeding the no‐ new‐revenue tax rate. Texas Tax Code § 26.05.
15 City Council may only levy taxes in accordance with budget. Texas Local Government Code § 102.009.
16 Texas Local Government Code § 26.05.
17 Texas Tax Code § 26.05(b).
18 Texas Tax Code § 26.05(a).
19 Texas Tax Code § 26.06(d).
20 If the city council does not vote on the proposed tax rate at the public hearing, the meeting to adopt the tax rate may not be held
later than the seventh day after the date of the public hearing. TEX. TAX CODE § 26.06(e).
21 City Council must take a separate ratification vote to adopt any budget that will raise total property tax revenue. Texas Tax Code §
102.007(d).
22 The adopted budget, including the cover page, must be posted on the city’s website. Texas Local Government Code § 102.008.

86