Relating to publication of public improvement district service plans and assessments on certain public Internet websites.

89(R) SB 1106 - Enrolled version - Bill Text

S.B. No. 1106

AN ACT

relating to publication of public improvement district service

plans and assessments on certain public Internet websites.

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

SECTION 1. Section 372.013, Local Government Code, is

amended by adding Subsection (f) to read as follows:

(f)

Not later than the seventh day after the date the

governing body of a municipality or county approves, amends, or

updates a service plan, the municipality or county shall post a copy

of the service plan, including a copy of the notice form required by

Section 5.014, Property Code, on the Internet website maintained or

used by the municipality or county for the purposes of Section

26.18, Tax Code.

SECTION 2. The heading to Section 372.016, Local Government

Code, is amended to read as follows:

Sec. 372.016.
PROPOSED
ASSESSMENT ROLL.

SECTION 3. Section 372.016(c), Local Government Code, is

amended to read as follows:

(c) When the
proposed
assessment roll is filed under

Subsection (b), the municipal secretary or other officer shall mail

to the owners of property liable for assessment a notice of the

hearing. The notice must contain the information required by

Subsection (b) and the secretary or other officer shall mail the

notice to the last known address of the property owner. The failure

of a property owner to receive notice does not invalidate the

proceeding.

SECTION 4. Section 372.017, Local Government Code, is

amended by adding Subsections (c), (d), and (e) to read as follows:

(c)

Not later than the seventh day after the date the

governing body levies an assessment under Subsection (b), the

governing body shall submit the assessment roll for each public

improvement district established under this chapter to each

appraisal district in which property subject to assessment under

the public improvement district is located. The assessment roll

must state:

(1)

the total assessment levied against each parcel of

land in the improvement district under Subsection (b);

(2) the amount of the annual assessment; and

(3)

the amount of each periodic installment, if

applicable.

(d)

The governing body shall submit an updated assessment

roll for each public improvement district established under this

chapter to each appraisal district in which property subject to

assessment under the public improvement district is located not

later than the seventh day after the date the governing body makes:

(1)

a supplemental assessment under Section 372.019;

or

(2)

a reassessment or new assessment under Section

372.020.

(e)

An assessment roll submitted to an appraisal district

under this section must be in an electronic format capable of being

electronically incorporated into the property tax database

maintained by each appraisal district under Section 26.17, Tax

Code.

SECTION 5. Section 26.17(b), Tax Code, is amended to read as

follows:

(b) The database must include, with respect to each property

listed on the appraisal roll for the appraisal district:

(1) the property's identification number;

(2) the property's market value;

(3) the property's taxable value;

(4) the name of each taxing unit in which the property

is located;

(5) for each taxing unit other than a school district

in which the property is located:

(A) the no-new-revenue tax rate; and

(B) the voter-approval tax rate;

(6) for each school district in which the property is

located:

(A) the tax rate that would maintain the same

amount of state and local revenue per student that the district

received in the school year beginning in the preceding tax year; and

(B) the voter-approval tax rate;

(7) the tax rate proposed by the governing body of each

taxing unit in which the property is located;

(8) for each taxing unit other than a school district

in which the property is located, the taxes that would be imposed on

the property if the taxing unit adopted a tax rate equal to:

(A) the no-new-revenue tax rate; and

(B) the proposed tax rate;

(9) for each school district in which the property is

located, the taxes that would be imposed on the property if the

district adopted a tax rate equal to:

(A) the tax rate that would maintain the same

amount of state and local revenue per student that the district

received in the school year beginning in the preceding tax year; and

(B) the proposed tax rate;

(10) for each taxing unit other than a school district

in which the property is located, the difference between the amount

calculated under Subdivision (8)(A) and the amount calculated under

Subdivision (8)(B);

(11) for each school district in which the property is

located, the difference between the amount calculated under

Subdivision (9)(A) and the amount calculated under Subdivision

(9)(B);

(12) the date, time, and location of the public

hearing, if applicable, on the proposed tax rate to be held by the

governing body of each taxing unit in which the property is located;

(13) the date, time, and location of the public

meeting, if applicable, at which the tax rate will be adopted to be

held by the governing body of each taxing unit in which the property

is located; [
and
]

(14) for each taxing unit in which the property is

located, an e-mail address at which the taxing unit is capable of

receiving written comments regarding the proposed tax rate of the

taxing unit
; and

(15)

for each public improvement district established

under Chapter 372 or 382, Local Government Code, in which the

property is located:

(A) the name of the district;

(B)

the total assessment levied against the

property by the district;

(C)

the amount of the annual assessment levied

against the property by the district; and

(D)

if applicable, the amount of each periodic

installment levied against the property by the district
.

SECTION 6. This Act takes effect January 1, 2026.

______________________________

______________________________

President of the Senate

Speaker of the House

I hereby certify that S.B. No. 1106 passed the Senate on

March 24, 2025, by the following vote: Yeas 30, Nays 0.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 1106 passed the House on

May 5, 2025, by the following vote: Yeas 136, Nays 0, two present

not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor