House committee substitute to the 1st edition makes the following changes.
Revises the proposed changes to GS 159-12 pertaining to budget hearing requirements under the Local Government Budget and Fiscal Control Act as follows.
Maintains the existing requirement for local governments to hold a public hearing prior to adopting the budget ordinance, eliminating the proposed requirement to hold two hearings prior to adoption. Instead, requires, in each fiscal year the local government is on the unit assistance list and the fiscal year after removal, only the governing board of a unit on the assistance list must hold an additional public hearing on a separate date. Requires the previously specified revenue information to be provided at one of the required public hearings. Limits the proposed notice requirements for instances when the proposed budget ordinance raises the ad valorem property tax rate, raises the rates charged by a public enterprise fund, or transfers any amount from the general fund to the public enterprise fund, to governing boards of units on the unit assistance list only. More specifically requires notice for increases in ad valorem property tax rates be sent to affected property owners (was, property owners in the jurisdiction of the board). For required notices related to the public enterprise fund, requires notice to each periodically billed customer of the fund rather than each user of the fund, and allows for notice on or with any periodic billing addressed to the customer of record. Specifies that a raise in rates includes an increase in the rate charged and an increase in base rates of a public enterprise fund (was, increase in rate charged and base rates). Eliminates the proposed exception for local governments with a population of less than 2,000 from the two-hearing requirement. Eliminates the proposed requirement for the Local Government Commission, when exercising its enforcement authority under GS 159-181(c) or (d) (pertaining to certain instances when the Commission has the authority to impound the books and records of a local government or local government water/sewer system) to hold a public hearing with previously proposed requirements.
Makes organizational changes. Changes the act's titles.
LOCAL GOVERNMENT BUDGET PROCESS. (NEW)
Printer-friendly: Click to view
| View NCGA Bill Details | 2023-2024 Session |
AN ACT TO INCREASE INFORMATION IN THE BUDGET OFFICER'S MESSAGE, TO REQUIRE AN ADDITIONAL BUDGET HEARINGS UNDER THE LOCAL GOVERNMENT BUDGET AND FISCAL CONTROL ACT AND WRITTEN NOTICE OF PROPOSED INCREASED IN THE PROPERTY TAX RATE OR PUBLIC ENTERPRISE RATES WHEN THE LOCAL GOVERNMENT IS ON THE UNIT ASSISTANCE LIST.Intro. by Winslow, Balkcom.
Status: Re-ref Com On Rules, Calendar, and Operations of the House (House action) (Apr 4 2023)
Bill History:
-
Mon, 6 Mar 2023 House: Filed
-
Mon, 6 Mar 2023 House: Filed
-
Tue, 7 Mar 2023 House: Passed 1st Reading
-
Tue, 7 Mar 2023 House: Passed 1st Reading
-
Tue, 4 Apr 2023 House: Reptd Fav Com Substitute
H 273
Bill Summaries:
-
Bill H 273 (2023-2024)Summary date: Apr 4 2023 - View Summary
-
Bill H 273 (2023-2024)Summary date: Mar 6 2023 - View Summary
Amends GS 159-12 (pertaining to budget hearing requirements under the Local Government Budget and Fiscal Control Act) as follows.
Increases the number of hearings a local government must hold before adopting a budget ordinance to at least two public hearings on separate dates, unless the unit of local government has a population of less than 2,000, then the unit must only hold one public hearing (currently, all units of local government only need to hold only one public hearing). Specifies that at least one of those hearings must provide the public with certain detailed revenue information, including the following information for the prior two fiscal years: (1) tax rate; (2) tax base; (3) tax collection rate; and (4) with respect to each public enterprise fund, the rates charged, any amounts transferred from the general fund to the public enterprise fund, any amounts transferred from the public enterprise fund to the general fund, any debt service payments paid by the pubic enterprise fund, and the estimated completion date of those debt service payments.
Requires the Local Government Commission (Commission), when exercising its enforcement authority under GS 159-181(c) or (d) (pertaining to certain instances when the Commission has the authority to impound the books and records of a local government or local government water/sewer system), to hold a public hearing with the requirements set forth above. Allows the Commission to waive other hearings.
Specifies notice requirements of the governing board to notify property owners of the public hearing discussing the revenue portion of the proposed budget when the proposed budget ordinance raises the tax rate from the previous fiscal year’s budget ordinance.
Specifies notice requirements of the governing board to notify users of the public enterprise fund of the public hearing discussing the revenue portion of the proposed budget when the proposed budget ordinance (1) raises the rates (including an increase in the rate and a change in base rates) charged by a public enterprise fund or (2) proposes a transfer of any amount from the general fund to the public enterprise fund.
Adds a requirement for a budget message to be filed and made publicly available along with the proposed budget ordinance. Specifies that the budget message must include tax rates and the change in those rates from the prior budget ordinance, all proposed fees and the change in those fees from the prior adopted fees, and other synopsis information the budget officer deems important, in addition to a general description.
Makes language gender neutral. Makes clarifying and conforming changes. Makes organizational changes.
Effective July 1, 2024, and applies to budgets adopted on or after that date.
View: All Summaries for Bill
Committee substitute to the 1st edition changed the long title. Original long title was AN ACT TO REQUIRE ADDITIONAL BUDGET HEARINGS UNDER THE LOCAL GOVERNMENT BUDGET AND FISCAL CONTROL ACT.