Budget Adoption Process

Step One - Prepare the Budget

Pursuant to state law, the Mayor, in a general law city, serves as the budget officer and is required to prepare a budget to cover all proposed expenditures of the municipality for the succeeding year.   LGC102.003 requires the budget to be prepared and itemized to:

  • Make clear a comparison between the proposed expenditures and the actual expenditures for the preceding year
  • Show as definitely as possible each of the various projects for which appropriations are set up on the proposed budget
  • Contain a complete financial statement of the city that shows:
            All outstanding obligations;
            The cash on hand to the credit of each fund;
            All funds received from all sources during the previous year;
            The funds available in the coming year;
            The estimated revenue available to cover the proposd budget; and
            The estimated tax required to support the proposed budget


A proposed budget that requires raising more revenue from property taxes than in the previous year must contain a cover page with the following statement:

“This budget will raise more total property taxes than last year’s budget by (insert total dollar amount of increase and precentage increase), and of that amount (insert amount computed by multiplying the proposed tax rate by the value of new property added to the roll) is tax revenue to be raised from new property added to the tax roll this year.”

Step Two - Set Public Hearing Date
City Council shall file the proposed budget with the City Secretary not less than 30 days prior to the time the city council passes the tax levy ordinance. The proposed budget shall be available for inspection by any person and shall be maintained on the city’s website.

City Council shall call a public hearing on the proposed budget on a date at least 15 days after the date of filing it with the City Secretary and prior to the date that the Council will pass the tax levy ordinance. Public notice of the date, time and place of the hearing on the budget shall be published in city's official newspaper at least 10 days before the day of the hearings but not more than 30 days before the date of the hearing. 

Step Three - Adopt the Budget
At the conclusion of the Public Hearing, City Council shall, by motion, either adopt the budget or postpone consideration/action until a later date. The Council may make any changes in the budget that it considers warranted by the law or by the best interest of the city tax payers. 

Two separate votes of the City Council are required to enact a budget that will require raising more revenue from property tax than was raised in previous year:

  • Ratifying the property tax revenue increase reflected in the budget
  • Adopting the budget