economyLocal Government

Budgeting 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

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

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:

Government Finance Officers Association

See recommended budgeting and fiscal policy best practices and advisories from the Government Finance Officers Association.

Texas Municipal League Articles