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A BILL TO BE ENTITLED
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AN ACT
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relating to procedural requirements for adopting and filing a |
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school district budget. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 44.004(f), Education Code, is amended to |
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read as follows: |
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(f) The board of trustees, at the meeting called for that |
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purpose, shall adopt a budget to cover all expenditures for the |
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school district for the next succeeding fiscal year. A vote to |
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adopt the budget must be a record vote. Any taxpayer of the |
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district may be present and participate in the meeting. |
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SECTION 2. Sections 44.005 and 44.0051, Education Code, are |
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amended to read as follows: |
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Sec. 44.005. [FILING OF] ADOPTED BUDGET. (a) On or before |
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a date set by the State Board of Education, the budget must be filed |
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with the agency according to the rules established by the State |
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Board of Education. |
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(b) The filed budget must contain a cover page that |
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includes: |
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(1) one of the following statements in 18-point or |
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larger type that accurately describes the adopted budget: |
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(A) "This budget will raise more revenue from |
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property taxes than last year's budget by an amount of (insert total |
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dollar amount of increase), which is a (insert percentage increase) |
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percent increase from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; |
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(B) "This budget will raise less revenue from |
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property taxes than last year's budget by an amount of (insert total |
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dollar amount of decrease), which is a (insert percentage decrease) |
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percent decrease from last year's budget. The property tax revenue |
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to be raised from new property added to the tax roll this year is |
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(insert amount computed by multiplying the proposed tax rate by the |
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value of new property added to the roll)."; or |
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(C) "This budget will raise the same amount of |
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revenue from property taxes as last year's budget. The property tax |
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revenue to be raised from new property added to the tax roll this |
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year is (insert amount computed by multiplying the proposed tax |
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rate by the value of new property added to the roll)."; |
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(2) the school district property tax rates for the |
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preceding fiscal year and each district property tax rate that has |
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been adopted or calculated for the current fiscal year, including: |
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(A) the property tax rate; |
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(B) the effective tax rate; |
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(C) the effective maintenance and operations tax |
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rate; |
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(D) the rollback tax rate; and |
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(E) the debt rate; |
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(3) the total amount of bonds and other debt |
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obligations owed by the district as of the date of the adoption of |
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the budget; |
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(4) the computation of the instructional expenditures |
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ratio and instructional employees ratio required to be reported to |
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the commissioner under Section 44.0071; and |
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(5) the record vote of each member of the board of |
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trustees by name voting on: |
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(A) the adoption of the budget; and |
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(B) the setting of the property tax rate for the |
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current fiscal year, if the vote has been taken. |
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(c) The district shall take action to ensure that the cover |
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page of the budget is amended to include the property tax rates |
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required by Subsection (b)(2) and the record vote of each member of |
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the board of trustees by name as required by Subsection (b)(5)(B), |
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if that information is not included on the cover page when the |
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budget is filed with the agency. The district shall file an amended |
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cover page with the agency and take action to ensure that a copy of |
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the amended cover page is posted on the district's Internet |
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website. |
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Sec. 44.0051. POSTING OF ADOPTED BUDGET. (a) On or before |
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the date described by Section 44.005(a) [final approval of the
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budget by the board of trustees], the school district shall post on |
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the district's Internet website a copy of the district's adopted |
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budget, including the cover page required by Section 44.005(b) |
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[adopted by the board of trustees]. The district's Internet |
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website must prominently display the electronic link to the adopted |
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budget. |
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(b) The district shall maintain the adopted budget, |
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including the required cover page, on the district's Internet |
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website for at least three consecutive fiscal years [until the
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third anniversary of the date the budget was adopted]. |
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SECTION 3. This Act applies only to a budget adopted for a |
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fiscal year beginning on or after the effective date of this Act. A |
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budget adopted for a fiscal year beginning before the effective |
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date of this Act is governed by the law in effect when the budget was |
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adopted, and that law is continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2017. |