Tex. Local Gov't Code Section 111.039
Adoption of Budget

(a)

At the conclusion of the public hearing, the commissioners court shall take action on the proposed budget. A vote to adopt the budget must be a record vote.

(b)

The commissioners court may make any changes in the proposed budget that it considers warranted by the facts and law and required by the interest of the taxpayers, but the amounts budgeted in a fiscal year for expenditures from the various funds of the county may not exceed the balances in those funds as of the first day of the fiscal year, plus the anticipated revenue for the fiscal year as estimated by the county auditor.

(c)

Adoption of a budget that will require raising more revenue from property taxes than in the previous year requires a separate vote of the commissioners court to ratify the property tax increase reflected in the budget. A vote under this subsection is in addition to and separate from the vote to adopt the budget or a vote to set the tax rate required by Chapter 26 (Assessment), Tax Code, or other law.

(d)

An adopted budget must contain a cover page that includes:

(1)

one of the following statements in 18-point or larger type that accurately describes the adopted budget:

(A)

“This budget will raise more revenue from property taxes than last year’s budget by an amount of (insert total dollar amount of increase), which is a (insert percentage increase) percent increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll).”;

(B)

“This budget will raise less revenue from property taxes than last year’s budget by an amount of (insert total dollar amount of decrease), which is a (insert percentage decrease) percent decrease from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll).”; or

(C)

“This budget will raise the same amount of revenue from property taxes as last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll).”;

(2)

the record vote of each member of the commissioners court by name voting on the adoption of the budget;

(3)

the county property tax rates for the preceding fiscal year, and each county property tax rate that has been adopted or calculated for the current fiscal year, including:

(A)

the property tax rate;

(B)

the no-new-revenue tax rate;

(C)

the no-new-revenue maintenance and operations tax rate;

(D)

the voter-approval tax rate; and

(E)

the debt rate; and

(4)

the total amount of county debt obligations.

(e)

In this section, “debt obligation” means an issued public security as defined by Section 1201.002 (Definitions), Government Code, secured by property taxes.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 924 (H.B. 3195), Sec. 17, eff. September 1, 2007.
Acts 2013, 83rd Leg., R.S., Ch. 1329 (S.B. 656), Sec. 5, eff. September 1, 2013.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 81, eff. January 1, 2020.

Source: Section 111.039 — Adoption of Budget, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­111.­htm#111.­039 (accessed Jun. 5, 2024).

111.002
County Judge as Budget Officer 111.003
Annual Budget Required 111.004
Itemized Budget 111.005
Information Furnished by County Officers 111.006
Proposed Budget Filed with County Clerk 111.007
Public Hearing on Proposed Budget 111.008
Adoption of Budget 111.009
Approved Budget Filed with County Clerk: Posting on Internet 111.010
Levy of Taxes and Expenditure of Funds Under Budget 111.011
Changes in Budget for County Purposes 111.012
Penalty 111.013
Limitation on Budget of County Auditor 111.014
Reserve Item 111.032
County Auditor as Budget Officer 111.033
Annual Budget Required 111.034
Itemized Budget 111.035
Limitation on Expenditures Before Adoption of Budget 111.036
Information Furnished by Officers 111.037
Proposed Budget Filed with County Clerk 111.038
Public Hearing on Proposed Budget 111.039
Adoption of Budget 111.040
Approved Budget Filed with Officers: Posting on Internet 111.041
Expenditure of Funds Under Budget 111.042
Budget for Expenditures from Proceeds of Bonds or Other Obligations 111.043
Special Budget for Grant or Aid Money 111.044
Limitation on Budget of County Auditor 111.045
Reserve Item 111.062
Appointment of Budget Officer 111.063
Itemized Budget 111.064
Limitation on Expenditures Before Adoption of Budget 111.065
Information Furnished by Officers 111.066
Proposed Budget Filed with County Clerk and County Auditor 111.067
Public Hearing on Proposed Budget 111.068
Adoption of Budget 111.069
Approved Budget Filed with Officers 111.070
Expenditure of Funds Under Budget 111.071
Budget Officer’s Assistance to Commissioners Court 111.072
Duties Retained by County Auditor 111.073
Employment of Personnel 111.074
Limitation on Budget of County Auditor 111.075
Reserve Item 111.0075
Special Notice by Publication for Budget Hearing 111.091
Appropriation Accounts 111.092
Departmental Expenses Not to Exceed Appropriations 111.094
Itemized Budget 111.095
Special Funds 111.096
Budgeted Positions for Judiciary 111.0105
Budget for Expenditures from Proceeds of Bonds or Other Obligations 111.0106
Special Budget for Grant or Aid Money 111.0107
Special Budget for Revenue from Intergovernmental Contracts 111.0108
Special Budget for Revenue Received After Start of Fiscal Year 111.0385
Special Notice by Publication for Budget Hearing 111.0415
Changes in Budget for County Purposes 111.0431
Special Budget for Revenue from Intergovernmental Contracts 111.0432
Special Budget for Revenue Received After Start of Fiscal Year 111.0675
Commissioners Court: Special Notice by Publication for Budget Hearing 111.0705
Budget for Expenditures from Proceeds of Bonds or Other Obligations 111.0706
Special Budget for Grant or Aid Money 111.0707
Special Budget for Revenue from Intergovernmental Contracts 111.0708
Pledging Revenue as Security for Bonds and Other Obligations 111.0709
Changes in Budget for County Purposes 111.07075
Special Budget for Revenue Received After Start of Fiscal Year
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 111.039’s source at texas​.gov