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Overview of Budget and Tax Rate Adoption

Learn about the intersecting legal requirements of the Texas Education, Tax, and Election Codes in a community college board's process of approving its annual budget and adopting a property tax rate.

How to

This document outlines the steps involved in the process for a community college board to approve its annual budget and adopt a property tax rate, including information on the coordination of efforts with other local and state taxing officials, special measures to ensure public access to the process, and, depending on the financial analysis, preparation for a voter approval tax rate election (VATRE). The document provides detail for the accompanying Timelines for Budget & Tax Rate Adoption published by TASB Community College Services