Taxes (Truth-in-Taxation)

Truth-in-taxation is a concept embodied in the Texas Constitution that requires local taxing units to make taxpayers aware of tax rate proposals and to afford taxpayers the opportunity to limit tax increases. Property owners have the right to know about increases in their properties' appraised value and to be notified of the estimated taxes that could result from the new value. The type of taxing unit determines its applicable truth-in-taxation requirements.

Fiscal Year 2023-24 Budget Calendar and Information

2023 Tax Rate Notice

2023 Tax Rate Worksheets

2023 Certified Totals

2023 Notice of Public Hearing on Proposed Tax Rate

2023 Notice of Public Hearing on Proposed Budget

2023 Ordinance of Adopted Budget

2023 Ordinance of Adopted Tax Rate

Completed	Date	Budget Step	Links
✔	June 15	Budget work session with Council	Presentation
✔	June 23	Budget work session with Council	Presentation
✔	July 6	Budget work session with Council	Presentation
✔	July 20	Budget work session with Council	Presentation
✔	July 25	Chief Appraisers deliver certified rolls or certified estimates to taxing units and certification of anticipated collection rate by tax collector. (Tax Code Sec. 26.01 a-1)	2023 Certified Totals
✔	August 17	CM submits the No-New Revenue and Voter Approval rates to City Council. (Tax Code Sec 26.04(e)). Finance posts the calculated no-new-revenue tax rate and voter approval tax rate, along with certain debt information on the home page of the City's website using form prescribed by comptroller (Tax Code Sec 26.04 (e))	2023 Tax Rate Worksheets
✔	August 17	City Council confirms maximum proposed tax rate (if proposed tax rate exceeds the voter approval rate). If the maximum proposed rate exceeds the voter approval rate or the No-New Revenue Rate (whichever is lower), Council takes a record vote. (Tax Code Sec 26.06 (b-2). City Council schedules one public hearing on the budget (LGC 102.006a-b) and one public hearing on the tax rate (Tax Code Sec. 26.05(d); (Tax Code Sec 26.06)	2023 Notice of Tax Rates
✔	August 21	City Manager files budget with City Secretary (LGC 102.005a). City Secretary ensures the proposed budget is available on the website and available for inspection at City Hall (LGC 102.005c)	2023-24 Proposed Budget
✔	August 27	Finance publishes Notice of Tax Public Hearing in the Boerne Star and posts on the City’s website (Tax Code Sec. 26.06(c)) Finance publishes Notice of Public Hearing on the Proposed Budget in the Boerne Star and posts the budget on city’s website. (LGC 102.005c) Finance/Communications posts the Tax Notice (Tax Code Sec 26.04(e)), Notice of Tax Hearing (Tax Code Sec. 26.065), and Notice of Budget Hearing (LGC 102.006c) on the City's Website.	Notice of Hearing on Proposed Budget Notice of Hearing on Proposed Tax Rate
✔	September 12 (Special Meeting)	Public Hearing for Proposed budget and Tax Rate. Council Meeting for the First Reading of Budget and Tax Rate Ordinances is held.	Public Hearing Presentaton
	September 21	Second Reading of ordinances, adoption of the Budget and Tax Rate.

Taxes (Truth-in-Taxation)

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