Bill Text: TX HB1153 | 2011-2012 | 82nd Legislature | Introduced

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Bill Title: Relating to public access to financial and tax rate information of political subdivisions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-03-03 - Referred to Ways & Means [HB1153 Detail]

Download: Texas-2011-HB1153-Introduced.html

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82R818 KLA/ATP/SMH-F
By: Paxton H.B. No. 1153

A BILL TO BE ENTITLED
AN ACT
relating to public access to financial and tax rate information of
political subdivisions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 403, Government Code, is
amended by adding Section 403.0241 to read as follows:
Sec. 403.0241. INTERNET PORTAL TO LOCAL GOVERNMENT
FINANCES. (a) In this section, "taxing unit" and "tax year" have
the meanings assigned by Section 1.04, Tax Code.
(b) The comptroller shall establish an Internet portal to
allow a member of the public to access without charge financial and
tax information for political subdivisions of this state. The
portal must include a search feature that retrieves the information
specified by this section in response to a user's entry of the
address of a location in this state.
(c) The Internet portal must be accessible by members of the
public and must be designed to retrieve, with respect to any address
of a location in this state that a user enters into the search
feature, the following information for each political subdivision
within the boundaries or extraterritorial jurisdiction of which the
address is located, organized by political subdivision:
(1) the name of the political subdivision; and
(2) the political subdivision's Internet website
address or, if the political subdivision does not operate an
Internet website, contact information to enable a member of the
public to obtain from the political subdivision financial and tax
information.
(d) Subject to Subsection (e), for each political
subdivision identified as required by Subsection (c), the Internet
portal must be designed to enable the user to access the following
financial information on the political subdivision's Internet
website:
(1) the budget for the political subdivision's current
fiscal year;
(2) each proposed budget for the following fiscal year
that currently is under consideration by the political
subdivision's governing body;
(3) the most recent annual financial report published
by the political subdivision's governing body;
(4) the most recent annual financial exhibit as
prescribed by Section 102.012 or 114.022, Local Government Code, if
applicable;
(5) the most recent monthly financial report as
prescribed by Section 102.013 or 114.023, Local Government Code, if
applicable;
(6) each other current financial report, statement, or
exhibit prepared by the political subdivision; and
(7) each current check registry published by the
political subdivision's governing body.
(e) If information specified by Subsection (d) is not
available on an Internet website operated by the political
subdivision, or if the political subdivision does not operate an
Internet website, the Internet portal must clearly indicate that
the information is not available through the portal.
(f) The Internet portal must be designed to enable the user
to access the following ad valorem taxation information for each
location in this state the address of which a user enters into the
search feature of the portal:
(1) the Internet home page for the appraisal district
established in the county in which the address is located; and
(2) for the most recent tax year for which a tax rate
has been adopted and for the preceding tax year, a table of the
applicable ad valorem tax rates of each political subdivision
retrieved by the portal's search feature as required by Subsection
(c) that is a taxing unit.
(g) The table of the applicable ad valorem tax rates
required by Subsection (f)(2) must show in rows under columns
respectively titled "Maintenance and Operations Tax Rate,"
"Effective Tax Rate," "Rollback Tax Rate," "Interest and Sinking
Fund Tax Rate," and "Total Tax Rate" the following ad valorem tax
rates of each applicable taxing unit for the tax years specified by
that subsection, expressed as amounts per $100 valuation of taxable
property:
(1) the component of the taxing unit's adopted tax rate
described by Section 26.05(a)(2), Tax Code;
(2) the effective tax rate of the taxing unit
calculated under Chapter 26, Tax Code;
(3) the rollback tax rate of the taxing unit
calculated under Chapter 26, Tax Code;
(4) the component of the taxing unit's adopted tax rate
described by Section 26.05(a)(1), Tax Code; and
(5) the taxing unit's tax rate adopted under Section
26.05, Tax Code.
(h) Not later than October 31 of each year or the 30th day
after the date the taxing unit adopts a tax rate for that tax year,
whichever is later, the assessor for each taxing unit shall provide
to the comptroller the ad valorem tax rates specified by Subsection
(g).
(i) If the ad valorem tax rate adopted for the current tax
year by a taxing unit other than a school district is reduced by an
election under Section 26.07, Tax Code, the assessor for the unit,
not later than the 30th day after the date of the election, shall
notify the comptroller of the rate to which the unit's tax rate has
been reduced.
(j) If the ad valorem tax rate adopted for the current tax
year by a school district is not approved in an election under
Section 26.08, Tax Code, the assessor for the district, not later
than the 30th day after the date the district adopts a tax rate
following the election, shall notify the comptroller of the
subsequently adopted tax rate.
(k) The Department of Information Resources, after
consultation with the comptroller, shall prominently include a link
to the Internet portal established under this section on the public
home page of the TexasOnline Project described by Section 2054.252.
(l) The comptroller shall consult with the appropriate
officer of, or other person representing, each political
subdivision to obtain the information necessary to operate the
Internet portal.
(m) The comptroller may establish procedures and adopt
rules to implement this section, including procedures for the
electronic filing with the comptroller of information necessary to
operate the Internet portal.
(n) Nothing in this section may be construed as requiring a
political subdivision to post on an Internet website operated by
the political subdivision any financial report, statement,
exhibit, or other information.
SECTION 2. Chapter 102, Local Government Code, is amended
by adding Sections 102.012 and 102.013 to read as follows:
Sec. 102.012. MUNICIPAL ANNUAL FINANCIAL EXHIBIT FOR
MUNICIPALITY WITH POPULATION OF 100,000 OR MORE. (a) This
section applies only to a municipality with a population of 100,000
or more.
(b) At the first meeting during a fiscal year held after the
budget for that fiscal year is adopted, the budget officer shall
publish an exhibit that shows the aggregate amount paid from each
fund for the four preceding quarters and the balance to the debit or
credit of each fund. The exhibit must also list:
(1) the amount of the municipal indebtedness;
(2) the respective dates of accrual of that
indebtedness;
(3) to whom the debt is owed;
(4) the reason for the debt; and
(5) the amount to the debit or credit of each officer
or other person with whom an account is kept in the municipal
finance records.
(c) The budget officer shall publish the exhibit once in a
newspaper that is published weekly or more frequently in the
municipality. The governing body of the municipality shall order
the payment of the publication costs from the general fund of the
municipality. If no newspaper is published in the municipality,
the budget officer shall post a copy of the exhibit in the central
administration office for the municipality.
(d) If the municipality maintains an Internet website, the
budget officer shall take action to ensure that the exhibit is
posted on the website. The exhibit must remain accessible from the
website until the first anniversary of the date the exhibit was
posted.
Sec. 102.013. MUNICIPAL BUDGET OFFICER'S MONTHLY REPORT FOR
MUNICIPALITY WITH POPULATION OF 100,000 OR MORE. (a) This section
applies only to a municipality with a population of 100,000 or more.
(b) The budget officer shall report to the governing body of
the municipality at least monthly on the financial condition of the
municipality. The budget officer shall prescribe the form of the
report.
(c) In addition to information considered necessary by the
budget officer or required by the municipality, the report must
contain:
(1) all of the facts of interest related to the
financial condition of the municipality;
(2) a consolidated balance sheet;
(3) a complete statement of the balances on hand at the
beginning and end of the month;
(4) a statement of the aggregate receipts and
disbursements of each fund;
(5) a statement of transfers to and from each fund;
(6) a statement of the bond and warrant indebtedness
with corresponding rates of interest; and
(7) a summarized budget statement that shows:
(A) the expenses paid from the budget for each
budgeted officer, department, or institution during that month and
for the period of the fiscal year inclusive of the month for which
the report is made;
(B) the encumbrances against the budgets; and
(C) the amounts available for further
expenditures.
(d) The budget officer shall publish a condensed copy of the
report showing the condition of funds and budgets and a statement of
the officer's recommendations. The publication must be made once in
a daily newspaper published in the municipality.
(e) If the municipality maintains an Internet website, the
budget officer shall take action to ensure that each monthly report
is posted on the website. A report posted under this subsection
must remain accessible from the website until the first anniversary
of the date the report was posted.
SECTION 3. The heading to Section 103.003, Local Government
Code, is amended to read as follows:
Sec. 103.003. FILING AND POSTING; PUBLIC RECORD.
SECTION 4. Section 103.003, Local Government Code, is
amended by adding Subsection (c) to read as follows:
(c) If the municipality maintains an Internet website, the
governing body of the municipality shall take action to ensure that
the financial statement is posted on the website. The financial
statement must remain accessible from the website until the first
anniversary of the date the statement was posted.
SECTION 5. Section 114.022, Local Government Code, is
amended by adding Subsection (c) to read as follows:
(c) If the county maintains an Internet website, the county
clerk shall take action to ensure that the exhibit is posted on the
website. The exhibit must remain accessible from the website until
the first anniversary of the date the exhibit was posted.
SECTION 6. Section 114.023, Local Government Code, is
amended by adding Subsection (d) to read as follows:
(d) If the county maintains an Internet website, the county
auditor shall take action to ensure that each report to the
commissioners court under Subsection (a) is posted on the website.
A report posted under this subsection must remain accessible from
the website until the first anniversary of the date the report was
posted.
SECTION 7. Section 5.09(a), Tax Code, is amended to read as
follows:
(a) The comptroller shall publish an annual report of the
operations of the appraisal districts. The report shall include
for each appraisal district and each taxing unit[, each county, and
each school district and may include for other taxing units] the
total appraised values, assessed values, and taxable values of
taxable property by class of property, the assessment ratio, and
the tax rate.
SECTION 8. The comptroller of public accounts may seek
assistance from and coordinate with the Department of Information
Resources to develop and implement the Internet portal to local
government finances required to be established by Section 403.0241,
Government Code, as added by this Act. The comptroller of public
accounts shall implement the Internet portal not later than August
31, 2012.
SECTION 9. The assessor for each taxing unit shall provide
to the comptroller of public accounts the ad valorem tax rates
specified by Section 403.0241(g), Government Code, as added by this
Act, beginning with the rates for the 2011 tax year.
SECTION 10. The Internet posting requirements imposed by
Sections 102.012(d), 102.013(e), 103.003(c), 114.022(c), and
114.023(d), Local Government Code, as added by this Act, apply to
financial information regarding each fiscal year of a political
subdivision that begins on or after September 1, 2011.
SECTION 11. This Act takes effect immediately if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for immediate
effect, this Act takes effect September 1, 2011.