Repost!  Most school districts have posted their “Notice of Public Meeting to Discuss Budget and Proposed Tax Rate” in order to adopt a tax rate by September 1. I want to remind administrators that certain procedural language must be followed by the board when adopting the budget and proposed tax rate. Some of this can be confusing.

Use the required language for motions and actions. The examples below are from a district whose tax rate did not change, however tax collections increased. The wording of your motions will be specific to your district. I am including a link to the required language from the Tax Code presented on the Comptroller’s website; read it before you consider the information below that I collected from other sources.

1. Language Required in the Motion Setting This Year's Tax Rate:
   • This year's proposed tax rate exceeds the effective tax rate. The vote on the ordinance, resolution, or order setting the tax rate must be a record vote. A motion to adopt the ordinance, resolution, or order must be made in the following form:
     • I move that the property tax rate be increased by the adoption of a tax rate of 1.2800, which is effectively a 1.07 percent increase in the tax rate.
   • Statement Required in the Ordinance, Resolution, or Order Setting This Year's Tax Rate:
     • This year's levy to fund maintenance and operations expenditures exceeds last year's maintenance and operations tax levy. The following statements must be included in the ordinance, resolution, or order setting this year's tax rate. The statements must be in larger type than the type used in any other portion of the document.
       • THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE.
   • Statement That Must be Posted on the Homepage of Any Internet Website Operated by the Taxing Unit:
     • This year's levy to fund maintenance and operations expenditures exceeds last year's maintenance and operations tax levy. The following statements must be included in the ordinance, resolution, or order setting this year's tax rate. The statements must be in larger type than the type used in any other portion of the document.
       • (Texas) Independent School District ADOPTED A TAX RATE THAT WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE.
2. Additional Reminders: Send copy of tax rate resolutions adopted by the board to your local appraisal district and tax collector. This is important!
3. Budget Templates for Required Postings

Template for postings can be found at: ESC 12 website School Finance page

Web Posting Requirement (HB1): "Proposed" Expenditure Budget on district's web page as required by HB1. A school district must post the budget summary on the school's Internet Web site when it post the "Notice of Public Hearing" on the budget in the newspaper. (Link to "Proposed" Budget Reporting Template 2016-17) Updated 05/25/2016.

Web Posting Requirement: Adopted Budget. House Bill 3 from the 81st Session of the Texas Legislature requires school districts, on final approval of the budget by the board of trustees, to post a copy of the Adopted Budget on the district’s Web site. This requirement is in addition to posting the "proposed" budget. The Web site must prominently display the electronic link to the adopted budget. The adopted budget must be maintained on the Web site for three years after adoption. (Link to "Adopted" Budget Reporting Template 2016-17) Updated 05/26/16.

Hope this is helpful - js - webmaster@texasisd.com