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 2022-23 Budget Calendar and Information

2022 Tax Rate Notice

2022 Tax Rate Worksheets

2022 Certified Totals

2022 Notice of Public Hearing on Proposed Tax Rate

2022 Notice of Public Hearing on Proposed Budget


Completed

Date

Budget Step

Links

  

July 7

Budget work session with Council


 

July 21

Budget work session with Council


 


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) 

2022 Certified Totals

 
August 18

ACM submits the No-New Revenue and Voter Approval rates to City Council. (Tax Code Sec 26.04(e)). 

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)
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).

2022 Tax Rate Worksheets




 
August 19
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))

2022 Notice of Tax Rates


  

August 22

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)

2022-23 Proposed Budget


September 4

Finance publishes Notice of Tax Public Hearing in the Sunday, September 4th edition of 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 Sunday, September 4th edition of 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 15

Public Hearing for Proposed budget and Tax Rate. Council Meeting for the First Reading of Budget and Tax Rate Ordinances is held. 

 

 

  

September 22

(Special Meeting) 

Second Reading of ordinances, adoption of the Budget and Tax Rate.