Bill Text: TX SB199 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to procedural requirements for adopting and filing a school district budget.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-01-25 - Referred to Education [SB199 Detail]

Download: Texas-2017-SB199-Introduced.html
  85R3022 PAM-F
 
  By: Campbell S.B. No. 199
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to procedural requirements for adopting and filing a
  school district budget.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 44.004(f), Education Code, is amended to
  read as follows:
         (f)  The board of trustees, at the meeting called for that
  purpose, shall adopt a budget to cover all expenditures for the
  school district for the next succeeding fiscal year. A vote to
  adopt the budget must be a record vote. Any taxpayer of the
  district may be present and participate in the meeting.
         SECTION 2.  Sections 44.005 and 44.0051, Education Code, are
  amended to read as follows:
         Sec. 44.005.  [FILING OF] ADOPTED BUDGET. (a) On or before
  a date set by the State Board of Education, the budget must be filed
  with the agency according to the rules established by the State
  Board of Education.
         (b)  The filed 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 school district property tax rates for the
  preceding fiscal year and each district property tax rate that has
  been adopted or calculated for the current fiscal year, including:
                     (A)  the property tax rate;
                     (B)  the effective tax rate;
                     (C)  the effective maintenance and operations tax
  rate;
                     (D)  the rollback tax rate; and
                     (E)  the debt rate;
               (3)  the total amount of bonds and other debt
  obligations owed by the district as of the date of the adoption of
  the budget;
               (4)  the computation of the instructional expenditures
  ratio and instructional employees ratio required to be reported to
  the commissioner under Section 44.0071; and
               (5)  the record vote of each member of the board of
  trustees by name voting on:
                     (A)  the adoption of the budget; and
                     (B)  the setting of the property tax rate for the
  current fiscal year, if the vote has been taken.
         (c)  The district shall take action to ensure that the cover
  page of the budget is amended to include the property tax rates
  required by Subsection (b)(2) and the record vote of each member of
  the board of trustees by name as required by Subsection (b)(5)(B),
  if that information is not included on the cover page when the
  budget is filed with the agency. The district shall file an amended
  cover page with the agency and take action to ensure that a copy of
  the amended cover page is posted on the district's Internet
  website.
         Sec. 44.0051.  POSTING OF ADOPTED BUDGET. (a) On or before
  the date described by Section 44.005(a) [final approval of the
  budget by the board of trustees], the school district shall post on
  the district's Internet website a copy of the district's adopted
  budget, including the cover page required by Section 44.005(b)
  [adopted by the board of trustees].  The district's Internet
  website must prominently display the electronic link to the adopted
  budget.
         (b)  The district shall maintain the adopted budget,
  including the required cover page, on the district's Internet
  website for at least three consecutive fiscal years [until the
  third anniversary of the date the budget was adopted].
         SECTION 3.  This Act applies only to a budget adopted for a
  fiscal year beginning on or after the effective date of this Act.  A
  budget adopted for a fiscal year beginning before the effective
  date of this Act is governed by the law in effect when the budget was
  adopted, and that law is continued in effect for that purpose.
         SECTION 4.  This Act takes effect September 1, 2017.
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