BILL ANALYSIS H.B. 2615 By: Harris Intergovernmental Affairs Committee Report (Unamended) BACKGROUND AND PURPOSE The author has informed the committee that property owners may encounter problems when trying to determine if their property is located in a public improvement district, especially if the governing body of the city or county that serves as the district's enabling entity has not filed applicable information regarding the district with the county clerk. H.B. 2615 seeks to remedy this information gap by providing for increased transparency with respect to a public improvement district's service plans and assessments. CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS H.B. 2615 amends the Local Government Code, with respect to the Public Improvement District Assessment Act, to require the governing body of a municipality or county to do the following: not later than the seventh day after the date the governing body levies an assessment on property within a public improvement district, submit the assessment roll for each public improvement district to each appraisal district in which property subject to assessment under the district is located; not later than the seventh day after the date the governing body makes a supplemental assessment or a reassessment or new assessment, submit an updated assessment roll for each public improvement district to each such appraisal district; and not later than the seventh day after the date the governing body of a municipality or county approves, amends, or updates a service plan for a public improvement district, post a copy of the service plan, including a copy of the form for notifying purchasers of property in the district of the obligation to pay district assessments, on the website maintained or used by the municipality or county for posting certain tax rate and budget information. H.B. 2615 requires the assessment roll to state the total assessment levied against each parcel of land in the improvement district, the amount of the annual assessment, and the amount of each periodic installment, if applicable. The bill requires an assessment roll to be submitted to an appraisal district in an electronic format capable of being electronically incorporated into the property tax database maintained by each appraisal district. H.B. 2615 amends the Tax Code to expand the list of information that an appraisal district must include in its property tax database with respect to each property listed on the appraisal roll to include the following information for each public improvement district in which the property is located: the name of the district; the total assessment levied against the property by the district; the amount of the annual assessment levied against the property by the district; and if applicable, the amount of each periodic installment levied against the property by the district. This requirement applies for public improvement districts established under the Public Improvement District Assessment Act or under Local Government Code provisions relating to improvement projects in certain counties. EFFECTIVE DATE January 1, 2026.
BILL ANALYSIS
# BILL ANALYSIS
H.B. 2615
By: Harris
Intergovernmental Affairs
Committee Report (Unamended)
H.B. 2615
By: Harris
Intergovernmental Affairs
Committee Report (Unamended)
BACKGROUND AND PURPOSE The author has informed the committee that property owners may encounter problems when trying to determine if their property is located in a public improvement district, especially if the governing body of the city or county that serves as the district's enabling entity has not filed applicable information regarding the district with the county clerk. H.B. 2615 seeks to remedy this information gap by providing for increased transparency with respect to a public improvement district's service plans and assessments.
CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS H.B. 2615 amends the Local Government Code, with respect to the Public Improvement District Assessment Act, to require the governing body of a municipality or county to do the following: not later than the seventh day after the date the governing body levies an assessment on property within a public improvement district, submit the assessment roll for each public improvement district to each appraisal district in which property subject to assessment under the district is located; not later than the seventh day after the date the governing body makes a supplemental assessment or a reassessment or new assessment, submit an updated assessment roll for each public improvement district to each such appraisal district; and not later than the seventh day after the date the governing body of a municipality or county approves, amends, or updates a service plan for a public improvement district, post a copy of the service plan, including a copy of the form for notifying purchasers of property in the district of the obligation to pay district assessments, on the website maintained or used by the municipality or county for posting certain tax rate and budget information. H.B. 2615 requires the assessment roll to state the total assessment levied against each parcel of land in the improvement district, the amount of the annual assessment, and the amount of each periodic installment, if applicable. The bill requires an assessment roll to be submitted to an appraisal district in an electronic format capable of being electronically incorporated into the property tax database maintained by each appraisal district. H.B. 2615 amends the Tax Code to expand the list of information that an appraisal district must include in its property tax database with respect to each property listed on the appraisal roll to include the following information for each public improvement district in which the property is located: the name of the district; the total assessment levied against the property by the district; the amount of the annual assessment levied against the property by the district; and if applicable, the amount of each periodic installment levied against the property by the district. This requirement applies for public improvement districts established under the Public Improvement District Assessment Act or under Local Government Code provisions relating to improvement projects in certain counties.
EFFECTIVE DATE January 1, 2026.
BACKGROUND AND PURPOSE
The author has informed the committee that property owners may encounter problems when trying to determine if their property is located in a public improvement district, especially if the governing body of the city or county that serves as the district's enabling entity has not filed applicable information regarding the district with the county clerk. H.B. 2615 seeks to remedy this information gap by providing for increased transparency with respect to a public improvement district's service plans and assessments.
CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
H.B. 2615 amends the Local Government Code, with respect to the Public Improvement District Assessment Act, to require the governing body of a municipality or county to do the following:
not later than the seventh day after the date the governing body levies an assessment on property within a public improvement district, submit the assessment roll for each public improvement district to each appraisal district in which property subject to assessment under the district is located;
not later than the seventh day after the date the governing body makes a supplemental assessment or a reassessment or new assessment, submit an updated assessment roll for each public improvement district to each such appraisal district; and
not later than the seventh day after the date the governing body of a municipality or county approves, amends, or updates a service plan for a public improvement district, post a copy of the service plan, including a copy of the form for notifying purchasers of property in the district of the obligation to pay district assessments, on the website maintained or used by the municipality or county for posting certain tax rate and budget information.
H.B. 2615 requires the assessment roll to state the total assessment levied against each parcel of land in the improvement district, the amount of the annual assessment, and the amount of each periodic installment, if applicable. The bill requires an assessment roll to be submitted to an appraisal district in an electronic format capable of being electronically incorporated into the property tax database maintained by each appraisal district.
H.B. 2615 amends the Tax Code to expand the list of information that an appraisal district must include in its property tax database with respect to each property listed on the appraisal roll to include the following information for each public improvement district in which the property is located:
the name of the district;
the total assessment levied against the property by the district;
the amount of the annual assessment levied against the property by the district; and
if applicable, the amount of each periodic installment levied against the property by the district.
This requirement applies for public improvement districts established under the Public Improvement District Assessment Act or under Local Government Code provisions relating to improvement projects in certain counties.
EFFECTIVE DATE
January 1, 2026.