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A BILL TO BE ENTITLED
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AN ACT
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relating to the publication of a line-item budget by school |
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districts and municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 44.0041, Education Code, is amended to |
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read as follows: |
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Sec. 44.0041. PUBLICATION OF LINE-ITEM [SUMMARY OF |
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PROPOSED] BUDGET. [(a)] Concurrently with the publication of |
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notice of the budget under Section 44.004, a school district shall |
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post the district's proposed budget in line-item form [a summary of |
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the proposed budget]: |
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(1) on the school district's Internet website; or |
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(2) if the district has no Internet website, in the |
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district's central administrative office. |
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[(b) The budget summary must include: |
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[(1) information relating to per student and aggregate |
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spending on: |
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[(A) instruction; |
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[(B) instructional support; |
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[(C) central administration; |
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[(D) district operations; |
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[(E) debt service; and |
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[(F) any other category designated by the |
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commissioner; and |
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[(2) a comparison to the previous year's actual |
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spending.] |
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SECTION 2. Section 44.0041, Education Code, is amended to |
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read as follows: |
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Sec. 44.0051. POSTING OF ADOPTED BUDGET. (a) On final |
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approval of the budget by the board of trustees, the school district |
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shall post on the district's Internet website a copy of the budget, |
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in line-item form, adopted by the board of trustees. The district's |
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Internet website must prominently display the electronic link to |
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the adopted budget, in line-item form. |
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(b) The district shall maintain the adopted budget, in |
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line-item form, on the district's Internet website until the third |
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anniversary of the date the budget was adopted. |
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SECTION 3. Section 102.005, Local Government Code, is |
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amended to read as follows: |
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Sec. 102.005. PROPOSED BUDGET FILED WITH MUNICIPAL CLERK; |
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PUBLIC INSPECTION. (a) The budget officer shall file the proposed |
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budget with the municipal clerk before the 30th day before the date |
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the governing body of the municipality makes its tax levy for the |
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fiscal year. |
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(b) A proposed budget that will require raising more revenue |
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from property taxes than in the previous year must contain a cover |
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page with the following statement in 18-point or larger type: "This |
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budget will raise more total property taxes than last year's budget |
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by (insert total dollar amount of increase and percentage |
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increase), and of that amount (insert amount computed by |
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multiplying the proposed tax rate by the value of new property added |
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to the roll) is tax revenue to be raised from new property added to |
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the tax roll this year." |
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(c) The proposed budget, in line-item form, shall be |
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available for inspection by any person. If the municipality |
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maintains an Internet website, the municipal clerk shall take |
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action to ensure that the proposed budget, in line-item form, is |
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posted on the website. |
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SECTION 4. Section 102.008, Local Government Code, is |
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amended to read as follows: |
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Sec. 102.008. APPROVED BUDGET FILED WITH MUNICIPAL CLERK: |
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POSTING ON INTERNET. (a) On final approval of the budget by the |
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governing body of the municipality, the governing body shall: |
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(1) file the budget with the municipal clerk; and |
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(2) if the municipality maintains an Internet website, |
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take action to ensure that: |
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(A) a copy of the budget, in line-item form, |
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including the cover page, is posted on the website; and |
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(B) the record vote described by Section |
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102.007(d)(2) is posted on the website at least until the first |
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anniversary of the date the budget is adopted. |
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SECTION 5. This Act takes effect September 1, 2023. |