Welcome to the new members of the County Judges and Commissioners Association of Texas, and welcome back to our returning members. We hope that you will receive a benefit from the State Association services: 1) Information, including County Progress Magazine; 2) Education, including co-sponsoring many seminars and conferences; 3) Legal, including phone or e-mail consultation with the General Counsel; and 4) Legislative, including communication with legislators and our members.
Since the Regular Session of the Legislature has begun, we will be very busy monitoring county issues until the end of May 2007. It is already clear that additional revenue caps will be urged by certain legislators.
Revenue caps are statutes that limit the ability of local governments to adopt their budgets and tax rates. The present revenue caps allow a rollback referendum after a voter petition if the commissioners court increases the effective tax rate by more than 8 percent. Proposed legislation would eliminate the petition requirement and lower the rollback rate.
Revenue cap legislation fails to address a fundamental problem of county government: unfunded mandates. Most of the county budget is expended on services required by the state government. Additional duties are added with each legislative session. Over 20 other states have prohibited unfunded mandates. Before considering further restrictions on county government budgets, the Texas Legislature should adopt a constitutional prohibition on unfunded mandates.
There are also several practical problems caused by further revenue restrictions. Most county rollback elections fail. Requiring more referendums, without petition support, would increase costs and delay budget implementation. The voters elected county officials to perform their duties, including adopting the budget and tax rate. Rollback referendums are inconsistent with that trust and may allow a minority of the voters to overturn the wishes of the majority.
The Legislature has adopted a program to provide much needed relief from the school property tax. This program should be implemented. County budgets and tax rates should be left in the good judgment of commissioners court.
Jim Allison