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.