Texas 2025 - 89th Regular

Texas House Bill HB103 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	89R22879 DRS-F
2		-	By: Troxclair, Meyer, Vasut, H.B. No. 103
3		-	Morales of Maverick, Hickland
4		-	Substitute the following for H.B. No. 103:
5		-	By: Button C.S.H.B. No. 103
	1	+	89R19842 TYPED
	2	+	By: Troxclair H.B. No. 103
6	3
7	4
8	5
9	6
10	7		A BILL TO BE ENTITLED
11	8		AN ACT
12	9		relating to the creation and maintenance of a database of taxing
13		-	unit ~~bond~~, ~~tax~~, and bond-related ~~project information~~; providing a
14		-	~~civil~~ penalty.
	10	+	unit bonds, taxes, and bond-related projects; providing a civil
	11	+	penalty.
15	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16		-	SECTION 1. Chapter 403, Government Code, is amended by
17		-	adding Subchapter V to read as follows:
18		-	SUBCHAPTER V. LOCAL GOVERNMENT BOND, TAX, AND PROJECT DATABASE
19		-	Sec. 403.701. DEFINITIONS. In this subchapter:
20		-	(1) "Tax year" and "taxing unit" have the meanings
21		-	assigned by Section 1.04, Tax Code.
22		-	(2) "Voter-approval tax rate" means the
23		-	voter-approval tax rate for a taxing unit calculated under Chapter
24		-	26, Tax Code.
25		-	Sec. 403.702. BOND, TAX, AND PROJECT DATABASE. (a) The
26		-	comptroller shall consult and coordinate with the Bond Review Board
27		-	to develop and maintain a database of current and historical
28		-	information regarding taxes imposed and bonds issued by each taxing
29		-	unit in this state.
30		-	(b) The database must include the following:
31		-	(1) for each bond proposed or issued by a taxing unit:
32		-	(A) the language of the ballot proposition to
33		-	approve the bond, if the bond was or will be submitted to the voters
34		-	of the taxing unit at an election held for that purpose;
	13	+	SECTION 1. Subchapter B, Chapter 403, Government Code, is
	14	+	amended by adding Sections 403.0248 and 403.0249 to read as
	15	+	follows:
	16	+	Sec. 403.0248. BOND, TAX, AND PROJECT DATABASE. (a) In
	17	+	this section, "Taxing unit" has the meaning assigned by Section
	18	+	1.04(12), Tax Code.
	19	+	(b) The comptroller shall consult and coordinate with the
	20	+	Bond Review Board to develop and maintain a database that includes
	21	+	current and historical information regarding taxing unit bonds,
	22	+	taxes, and bond-related projects, including:
	23	+	(1) for each bond or other debt obligation issued or
	24	+	proposed by a taxing unit:
	25	+	(A) the language of the ballot proposition if the
	26	+	bond or other debt obligation has been or will be approved at an
	27	+	election;
35	28		(B) the projected interest and sinking fund tax
36	29		rate or projected tax rate for debt service, as applicable,
37	30		associated with a proposed bond;
38		-	(C) the result of ~~any~~ election held for the
39		-	purpose of ~~approving the issuance of~~ a proposed bond;
	31	+	(C) the result of an election held for the
	32	+	purpose of issuing a proposed bond or other debt obligation;
40	33		(D) a list of the projects to be funded using the
41	34		bond;
42	35		(E) an accounting of the use of the proceeds of
43		-	any issued bond, including ~~a description~~ of any ~~project~~ paid for
	36	+	any issued bond, including descriptions of any projects paid for
44	37		with the proceeds; and
45		-	(F) a description of any increase in the interest
46		-	and sinking fund tax rate or tax rate for debt service, as
47		-	applicable, resulting from the issuance of a bond;
48		-	(2) the language of the ballot proposition and the
49		-	result of any tax rate election held under Chapter 26, Tax Code,
50		-	including:
51		-	(A) the taxing unit's adopted tax rate;
52		-	(B) the taxing unit's voter-approval tax rate;
53		-	(C) the difference between the adopted tax rate
54		-	and the voter-approval tax rate for the taxing unit;
55		-	(D) the taxing unit's tax rate for the preceding
56		-	tax year;
57		-	(E) the number of votes cast in the election in
58		-	favor of the proposition and against the proposition; and
59		-	(F) if the proposition is not approved by the
60		-	voters of the taxing unit, the taxing unit's tax rate for the tax
61		-	year;
62		-	(3) for maintenance taxes levied or proposed by a
63		-	school district:
64		-	(A) the school district's proposed or approved
	38	+	(F) any increase in the interest and sinking fund
	39	+	tax rate or tax rate for debt service, as applicable, resulting from
	40	+	issued bonds;
	41	+	(2) the results of any election held under Chapter 26,
	42	+	Tax Code, including the ad valorem tax rate proposed by the taxing
	43	+	unit for purposes of the election and the taxing unit's
	44	+	voter-approval tax rate for the tax year of the election;
	45	+	(3) for maintenance taxes that have been levied or
	46	+	proposed by a school district:
	47	+	(A) each school district's proposed or approved
65	48		tax rate; and
66	49		(B) the language of the ballot proposition under
67	50		Section 45.003(d), Education Code;
68		-	(4) a report generation function ~~that allows~~ the
69		-	comptroller to generate ~~a report~~ of the information described by
	51	+	(4) a report generation function to allow the
	52	+	comptroller to generate reports of the information described by
70	53		Subdivisions (1) through (3) for each taxing unit, disaggregated by
71		-	geographic area ~~within the taxing unit~~; and
	54	+	geographic area; and
72	55		(5) a function that allows for the proposal of updates
73		-	or corrections to the information contained in the database.
74		-	(c) For the purpose of Subsection (b)(1), a taxing unit
75		-	shall provide to the comptroller data for each proposed bond
76		-	independent of any other proposed bond, bond refinancing, or ad
77		-	valorem tax rate change.
78		-	(d) By August 7 or as soon thereafter as practicable, a
79		-	taxing unit shall provide to the comptroller the information
80		-	described by Subsections (b)(1) through (3) for the current tax
81		-	year and any other information requested by the comptroller for the
82		-	purpose of maintaining the database.
83		-	(d-1) Not later than January 1, 2026, a taxing unit shall
84		-	provide to the comptroller all available current and historical
85		-	information described by Subsections (b)(1) through (3) for the
86		-	2015 through 2025 tax years. This subsection expires January 31,
87		-	2026.
88		-	Sec. 403.703. OPERATION AND MAINTENANCE OF DATABASE. The
89		-	comptroller:
90		-	(1) may consult with the appropriate officer of, or
91		-	other person representing, a taxing unit to obtain the information
92		-	necessary to operate and maintain the database established under
93		-	this subchapter;
94		-	(2) may contract with a third party for the
95		-	development or maintenance of the database;
96		-	(3) shall coordinate with the Department of
97		-	Information Resources to include a separate link to the database on
98		-	the Internet website "Texas.gov/PropertyTaxes"; and
99		-	(4) may not charge a fee to the public for access to
100		-	the database.
101		-	Sec. 403.704. NONCOMPLIANCE; CIVIL PENALTY. (a) If a
102		-	taxing unit does not provide information to the comptroller as
103		-	required by this subchapter, the comptroller shall send written
104		-	notice to the taxing unit:
105		-	(1) describing the information the taxing unit is
106		-	required to provide to the comptroller; and
107		-	(2) informing the taxing unit that the taxing unit is
108		-	liable for a civil penalty in the amount provided by this section if
109		-	the taxing unit does not provide the required information on or
110		-	before the 30th day after the date the comptroller sends the written
111		-	notice.
112		-	(b) If a taxing unit does not provide the required
113		-	information as prescribed by Subsection (a), the taxing unit is
	56	+	or corrections to the information included in the database.
	57	+	(c) A taxing unit shall provide the comptroller with the
	58	+	information described by Subsections (b)(1) through (3) and any
	59	+	other information requested by the comptroller for the purpose of
	60	+	maintaining the database established under this section. The
	61	+	comptroller may consult with the appropriate officer of, or other
	62	+	person representing, each taxing unit to obtain the information
	63	+	necessary to operate and update the database.
	64	+	(d) The comptroller may contract with a third party as
	65	+	necessary for the development or maintenance of the database under
	66	+	this section.
	67	+	(e) The comptroller may not charge a fee to the public to
	68	+	access the database.
	69	+	(f) The comptroller may establish procedures and adopt
	70	+	rules as necessary to implement this section.
	71	+	Sec. 403.0249. NONCOMPLIANCE; CIVIL PENALTY. (a) If a
	72	+	taxing unit has not complied with a requirement to provide
	73	+	information under Section 403.0248, the comptroller shall send a
	74	+	notice to the taxing unit. The notice must be in writing, describe
	75	+	the information that must be submitted to the comptroller, and
	76	+	inform the taxing unit that if the information is not provided on or
	77	+	before the 30th day after the date the notice is provided, the
	78	+	taxing unit will be subject to a civil penalty of $1,000.
	79	+	(b) If a taxing unit does not report the required
	80	+	information as prescribed by Subsection (b), the taxing unit is
114	81		liable to the state for a civil penalty of $1,000.
115		-	(c) The attorney general may ~~bring an action~~ to ~~recover the~~
116		-	~~civil penalty~~ imposed under this section.
	82	+	(c) The attorney general may sue to collect a civil penalty
	83	+	imposed under this section.
117	84		(d) It is a defense to an action brought under this section
118		-	that a taxing unit provided the required information or documents
	85	+	that the taxing unit provided the required information or documents
119	86		to the extent the information or documents are not exempt from
120	87		disclosure or confidential under Chapter 552.
121		-	Sec. 403.705. RULEMAKING. The comptroller may establish
122		-	procedures and adopt rules necessary to implement this subchapter.
123		-	SECTION 2. The comptroller of public accounts shall create
124		-	the database required by Subchapter V, Chapter 403, Government
125		-	Code, as added by this Act, and the Department of Information
126		-	Resources shall create a link to the database on its Internet
127		-	website as soon as practicable after January 1, 2026.
128		-	SECTION 3. This Act takes effect September 1, 2025.
	88	+	SECTION 2. The comptroller shall create and post on the
	89	+	comptroller's Internet website the database required by Section
	90	+	403.0248, Government Code, as added by this Act, not later than
	91	+	January 1, 2026.
	92	+	SECTION 3. The comptroller is required to implement the
	93	+	changes in law made by this Act only if the legislature appropriates
	94	+	money specifically for that purpose. If the legislature does not
	95	+	appropriate money specifically for that purpose, the comptroller
	96	+	may, but is not required to, implement this Act using other
	97	+	appropriations available for that purpose.
	98	+	SECTION 4. This Act takes effect September 1, 2025.