89R22879 DRS-F
By: Troxclair, Meyer, Vasut, H.B. No. 103
Morales of Maverick, Hickland
Substitute the following for H.B. No. 103:
By: Button C.S.H.B. No. 103
A BILL TO BE ENTITLED
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; and
(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;
(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. The comptroller may establish
procedures and adopt rules necessary to implement 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.