Texas Counties, Special Districts, and State Finances

Texas Counties

  • A county is a major unit of local government.
  • The function of counties varies from region to region.
  • They may share the functions of local government or be the major units of government for rural areas.

County Government Structure

  • Governed by a County Board.
  • Key officials include Sheriff, District Attorney, County Clerk, School Superintendent, Assessor, Treasurer, Auditor, and Coroner.
  • The commissioner’s court, consisting of four commissioners and one county judge, is the governing body of a Texas county.

Special Districts

  • Independent units to perform specific governmental functions at the local level.
  • There are approximately 3,200 special districts in Texas.
  • They fill a need that existing governmental units do not provide.

Texas School Districts

  • Governed by an elected board of trustees (up to seven members).
  • Responsibilities include hiring/firing teachers, building schools, buying supplies, setting tax rates, and selecting a superintendent.

Rural-Urban Shift

  • Shift driven by the Industrial Revolution and mechanized farming.
  • Currently, more than 75% of the U.S. population lives in cities and suburbs.

City Government

  • General-law cities (fewer than 5,000 residents) operate under state legislature rules.
  • Home-rule cities (more than 5,000 residents) create their own charter.
  • Forms of City Government: Mayor-Council (strong and weak mayor models), Commission, and Council-Manager.

City Planning and Zoning

  • Planning agencies create master plans for future growth.
  • Zoning divides cities into residential, commercial, and industrial districts.

Municipal Functions

  • Include public utilities, housing, parks, building codes, sanitation, police/fire protection, and infrastructure.

Suburbs and Metropolitan Areas

  • Suburbs grew rapidly after World War II.
  • Metropolitan governments and special districts address service needs across city and county lines.

State Government's Role

  • Powers not delegated to the federal government are reserved for the states.
  • Responsibilities include establishing justice, ensuring domestic tranquility, providing for common defense, promoting general welfare, and securing liberty.

Texas State and Local Services

  • Include education, public welfare, public safety, and highways.

Limits on Raising Revenue

  • Federal limitations include interstate commerce and federal entities.
  • State limitations are set by state constitutions.

Principles of Sound Taxation

  • Proportionality based on ability to pay.
  • Certainty and not arbitrary.
  • Convenience for the taxpayer.
  • Efficiency (revenue exceeding government needs).

Sources of Revenue

  • Major sources: sales tax, property tax, federal government, and other taxes/licenses.
  • Sales tax is a major revenue source in Texas.
  • Texas does not levy income tax.

Texas State Budget Process

  • Governor and Legislative Budget Board (LBB) develop budget strategy.
  • Agencies submit needs estimates.
  • Estimates are reviewed by the governor and LBB.
  • Legislature votes on the bill.
  • Comptroller certifies fund availability.
  • Governor signs the bill.
  • LBB and State Auditor’s Office monitor compliance.