Q Must a municipality hold a budget hearing for next year's budget?

A Yes. Section 21-35-5 requires a public hearing at least one week prior to the adoption of the budget. If there is a budget/tax increase, Sections 27-39-203 and 27-39-205 require a special hearing at least two weeks prior to the adoption of the budget. There are also one to two weeks of publication requirements for the budget hearing(s). This process should be started by the middle of August.