March 29 | Budget letters go out to all elected officials and department heads. |
May 3 | Deadline to have department’s proposed budget to judge. |
April – May | Mailing of notices of appraised value by chief appraiser. |
April — | The chief appraiser prepares and certifies to the tax assessor-collector for each county, municipality, and school district participating in the appraisal district an estimate of the taxable value. |
May — | Deadline for submitting appraisal records to ARB. |
June | Departmental budget hearings before the commissioners court –Wednesday through Friday weekly. |
July — (Aug. –) |
Deadline for ARB to approve appraisal records. |
July 16 | Vote to publish proposed elected official salaries and all other compensation for FY2014. Publish proposed salaries, etc. |
July 23 | Deadline for chief appraiser to certify rolls to taxing units. |
July 23 | Certification of anticipated collection rate by collector. |
July 24 | Calculation of effective and rollback tax rates. |
July 24, 25 | Budget meeting to finalize budget with certified rolls. |
July 29 | Publication of effective and rollback tax rates, statement and schedules; submission to governing body. |
July 26 | Judge’s proposed budget filed with county clerk. |
July 26 | 72-hour notice for meeting to discuss tax rate. (Open Meetings Notice). |
July 30 | Meeting of governing body to discuss tax rate; if proposed tax rate will exceed the rollback rate or the effective tax rate (whichever is lower), take record vote and schedule public hearings (2). |
July 30 | Vote on elected official salaries and all other compensation for FY2014. Notice to elected officials of proposed salary and all other compensation. |
August 2 | Publication of budget hearing notice, LGC 111.0075. |
August 3 | Notice of public hearing on tax increase is the first quarter-page notice in newspaper and on website, if available, published at least seven days before public hearing. |
August 7 | 72-hour notice for second public hearing on tax rate. (Open Meetings Notice). |
August 12 | First public hearing on tax rate 9:00 a.m. |
August 16 | Second public hearing on tax rate 9:00 a.m. (May not be earlier than 3 days after first public hearing); schedule and announce meeting to adopt tax rate 3-14 days from this date. |
August 16 | 72-hour notice for meeting at which governing body will adopt budget and tax rate (Open Meetings Notice). |
August 12 | Notice of tax revenue increase published before meeting to adopt tax rate is the second quarter-page notice in newspaper before meeting and published on website (if available, at least seven days before meeting). |
August 20 | Meeting to adopt budget and tax rate at 9:00 a.m.Meeting is 3 to 14 days after second public hearing. Taxing unit must adopt tax rate by Sept. 30 or 60 days after receiving certified appraisal roll, whichever is later. |