Relating to the creation and maintenance of a database of taxing unit bond, tax, and bond-related project information; providing a civil penalty.

89(R) HB 103 - Enrolled version - Bill Text

H.B. No. 103

AN ACT

relating to the creation and maintenance of a database of taxing

unit bond, tax, and bond-related project information; providing a

civil penalty.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Chapter 403, Government Code, is amended by

adding Subchapter V to read as follows:

SUBCHAPTER V.

LOCAL GOVERNMENT BOND, TAX, AND PROJECT DATABASE

Sec. 403.701. DEFINITIONS. In this subchapter:

(1)

"Tax year" and "taxing unit" have the meanings

assigned by Section 1.04, Tax Code.

(2)

"Voter-approval tax rate" means the

voter-approval tax rate for a taxing unit calculated under Chapter

26, Tax Code.

Sec.

403.702.

BOND, TAX, AND PROJECT DATABASE.

(a)

The

comptroller shall consult and coordinate with the Bond Review Board

to develop and maintain a database of current and historical

information regarding taxes imposed and bonds issued by each taxing

unit in this state.

(b) The database must include the following:

(1) for each bond proposed or issued by a taxing unit:

(A)

the language of the ballot proposition to

approve the bond, if the bond was or will be submitted to the voters

of the taxing unit at an election held for that purpose;

(B)

the projected interest and sinking fund tax

rate or projected tax rate for debt service, as applicable,

associated with a proposed bond;

(C)

the result of any election held for the

purpose of approving the issuance of a proposed bond;

(D)

a list of the projects to be funded using the

bond;

(E)

an accounting of the use of the proceeds of

any issued bond, including a description of any project paid for

with the proceeds;

(F)

a description of any increase in the interest

and sinking fund tax rate or tax rate for debt service, as

applicable, resulting from the issuance of a bond; and

(G)

an estimate of the minimum dollar amount

required to be spent annually for debt service resulting from the

issuance of a bond;

(2)

the language of the ballot proposition and the

result of any tax rate election held under Chapter 26, Tax Code,

including:

(A) the taxing unit's adopted tax rate;

(B) the taxing unit's voter-approval tax rate;

(C)

the difference between the adopted tax rate

and the voter-approval tax rate for the taxing unit;

(D)

the taxing unit's tax rate for the preceding

tax year;

(E)

the number of votes cast in the election in

favor of the proposition and against the proposition; and

(F)

if the proposition is not approved by the

voters of the taxing unit, the taxing unit's tax rate for the tax

year;

(3)

for maintenance taxes levied or proposed by a

school district:

(A)

the school district's proposed or approved

tax rate; and

(B)

the language of the ballot proposition under

Section 45.003(d), Education Code;

(4)

a report generation function that allows the

comptroller to generate a report of the information described by

Subdivisions (1) through (3) for each taxing unit, disaggregated by

geographic area within the taxing unit; and

(5)

a function that allows for the proposal of updates

or corrections to the information contained in the database.

(c)

For the purpose of Subsection (b)(1), a taxing unit

shall provide to the comptroller data for each proposed bond

independent of any other proposed bond, bond refinancing, or ad

valorem tax rate change.

(d)

By August 7 or as soon thereafter as practicable, a

taxing unit shall provide to the comptroller the information

described by Subsections (b)(1) through (3) for the current tax

year and any other information requested by the comptroller for the

purpose of maintaining the database.

(d-1)

Not later than January 1, 2026, a taxing unit shall

provide to the comptroller all available current and historical

information described by Subsections (b)(1) through (3) for the

2015 through 2025 tax years.

This subsection expires January 31,

2026.

Sec.

403.703.

OPERATION AND MAINTENANCE OF DATABASE. The

comptroller:

(1)

may consult with the appropriate officer of, or

other person representing, a taxing unit to obtain the information

necessary to operate and maintain the database established under

this subchapter;

(2)

may contract with a third party for the

development or maintenance of the database;

(3)

shall coordinate with the Department of

Information Resources to include a separate link to the database on

the Internet website "Texas.gov/PropertyTaxes"; and

(4)

may not charge a fee to the public for access to

the database.

Sec.

403.704.

NONCOMPLIANCE; CIVIL PENALTY.

(a)

If a

taxing unit does not provide information to the comptroller as

required by this subchapter, the comptroller shall send written

notice to the taxing unit:

(1)

describing the information the taxing unit is

required to provide to the comptroller; and

(2)

informing the taxing unit that the taxing unit is

liable for a civil penalty in the amount provided by this section if

the taxing unit does not provide the required information on or

before the 30th day after the date the comptroller sends the written

notice.

(b)

If a taxing unit does not provide the required

information as prescribed by Subsection (a), the taxing unit is

liable to the state for a civil penalty of $1,000.

(c)

The attorney general may bring an action to

recover the

civil penalty imposed under this section.

(d)

It is a defense to an action brought under this section

that a taxing unit provided the required information or documents

to the extent the information or documents are not exempt from

disclosure or confidential under Chapter 552.

Sec.

403.705.

RULEMAKING. (a)

The comptroller may

establish procedures and adopt rules necessary to implement this

subchapter.

(b)

The comptroller shall consult and coordinate with the

Bond Review Board and the Texas Education Agency to adopt rules to

implement a single data source entry method for a taxing unit to

provide to the comptroller the information required by this

subchapter.

SECTION 2. The comptroller of public accounts shall create

the database required by Subchapter V, Chapter 403, Government

Code, as added by this Act, and the Department of Information

Resources shall create a link to the database on its Internet

website as soon as practicable after January 1, 2026.

SECTION 3. This Act takes effect September 1, 2025.

______________________________

______________________________

President of the Senate

Speaker of the House

I certify that H.B. No. 103 was passed by the House on April

29, 2025, by the following vote: Yeas 110, Nays 33, 3 present, not

voting; and that the House concurred in Senate amendments to H.B.

No. 103 on May 28, 2025, by the following vote: Yeas 127, Nays 4, 2

present, not voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 103 was passed by the Senate, with

amendments, on May 25, 2025, by the following vote: Yeas 30, Nays

1.

______________________________

Secretary of the Senate

APPROVED: __________________

Date

__________________

Governor