Page 43 - CityofBurlesonFY26Budget

1 If the City Council does not pass a resolution asking the City Manager to prepare the budget assuming a tax rate
that does not exceed the voter-approval rate, the deadlines in this calendar will change significantly. In such a
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situation the deadline to file the proposed budget would be July 20 and the deadline to adopt the budget, tax rate,
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and order an election would be August 19 .
2 Certified tax rolls are due on 7/25. Texas Tax Code §§ 26.01(a).
3 The proposed budget must be filed with the municipal clerk “before the 30 day before the date the governing
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body of the municipality makes its tax levy for the fiscal year.” If filing occurs 8/2, the tax levy must occur after
9/2. Texas Local Government Code § 102.005. On posting the budget on the City’s website, see Texas Local
Government Code § 102.005(c).
4 The proposed budget must include two things. First, 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. Second, if the
budget will raise more revenue from property taxes than the previous year, the proposed budget must contain a
special cover page. Texas Local Government Code § 102.005(b).
5 The tax rate calculations must be submitted by August 7 or as soon thereafter as practicable. Texas Tax Code §
26.04(e). The calculations must be on the prescribed comptroller forms. Texas Tax Code § 26.04(d-1).
6 The internet posting to the homepage of 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).
7 Texas Tax Code §§ 26.06(b-1), (b-2), (b-3), and 26.061(b).
8 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.
9 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).
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).
10 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.
11 Texas Tax Code § 26.06(d).
12 City Council may only levy taxes in accordance with budget. Texas Local Government Code § 102.009. Record
vote required by Texas Local Government Code § 102.007.
13 Texas Tax Code § 26.05(b).
14 Texas Tax Code § 26.05(a).
15 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). Record vote required by Texas Local Government Code § 102.007.

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