Texas 2025 - 89th Regular

Texas House Bill HB2615 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		89R835 DRS-F
2	2		By: Harris H.B. No. 2615
	3	+
	4	+
3	5
4	6
5	7		A BILL TO BE ENTITLED
6	8		AN ACT
7	9		relating to publication of public improvement district service
8	10		plans and assessments on certain public Internet websites.
9	11		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	12		SECTION 1. Section 372.013, Local Government Code, is
11	13		amended by adding Subsection (f) to read as follows:
12	14		(f) Not later than the seventh day after the date the
13	15		governing body of a municipality or county approves, amends, or
14	16		updates a service plan, the municipality or county shall post a copy
15	17		of the service plan, including a copy of the notice form required by
16	18		Section 5.014, Property Code, on the Internet website maintained or
17	19		used by the municipality or county for the purposes of Section
18	20		26.18, Tax Code.
19	21		SECTION 2. The heading to Section 372.016, Local Government
20	22		Code, is amended to read as follows:
21	23		Sec. 372.016. PROPOSED ASSESSMENT ROLL.
22	24		SECTION 3. Section 372.016(c), Local Government Code, is
23	25		amended to read as follows:
24	26		(c) When the proposed assessment roll is filed under
25	27		Subsection (b), the municipal secretary or other officer shall mail
26	28		to the owners of property liable for assessment a notice of the
27	29		hearing. The notice must contain the information required by
28	30		Subsection (b) and the secretary or other officer shall mail the
29	31		notice to the last known address of the property owner. The failure
30	32		of a property owner to receive notice does not invalidate the
31	33		proceeding.
32	34		SECTION 4. Section 372.017, Local Government Code, is
33	35		amended by adding Subsections (c), (d), and (e) to read as follows:
34	36		(c) Not later than the seventh day after the date the
35	37		governing body levies an assessment under Subsection (b), the
36	38		governing body shall submit the assessment roll for each public
37	39		improvement district established under this chapter to each
38	40		appraisal district in which property subject to assessment under
39	41		the public improvement district is located. The assessment roll
40	42		must state:
41	43		(1) the total assessment levied against each parcel of
42	44		land in the improvement district under Subsection (b);
43	45		(2) the amount of the annual assessment; and
44	46		(3) the amount of each periodic installment, if
45	47		applicable.
46	48		(d) The governing body shall submit an updated assessment
47	49		roll for each public improvement district established under this
48	50		chapter to each appraisal district in which property subject to
49	51		assessment under the public improvement district is located not
50	52		later than the seventh day after the date the governing body makes:
51	53		(1) a supplemental assessment under Section 372.019;
52	54		or
53	55		(2) a reassessment or new assessment under Section
54	56		372.020.
55	57		(e) An assessment roll submitted to an appraisal district
56	58		under this section must be in an electronic format capable of being
57	59		electronically incorporated into the property tax database
58	60		maintained by each appraisal district under Section 26.17, Tax
59	61		Code.
60	62		SECTION 5. Section 26.17(b), Tax Code, is amended to read as
61	63		follows:
62	64		(b) The database must include, with respect to each property
63	65		listed on the appraisal roll for the appraisal district:
64	66		(1) the property's identification number;
65	67		(2) the property's market value;
66	68		(3) the property's taxable value;
67	69		(4) the name of each taxing unit in which the property
68	70		is located;
69	71		(5) for each taxing unit other than a school district
70	72		in which the property is located:
71	73		(A) the no-new-revenue tax rate; and
72	74		(B) the voter-approval tax rate;
73	75		(6) for each school district in which the property is
74	76		located:
75	77		(A) the tax rate that would maintain the same
76	78		amount of state and local revenue per student that the district
77	79		received in the school year beginning in the preceding tax year; and
78	80		(B) the voter-approval tax rate;
79	81		(7) the tax rate proposed by the governing body of each
80	82		taxing unit in which the property is located;
81	83		(8) for each taxing unit other than a school district
82	84		in which the property is located, the taxes that would be imposed on
83	85		the property if the taxing unit adopted a tax rate equal to:
84	86		(A) the no-new-revenue tax rate; and
85	87		(B) the proposed tax rate;
86	88		(9) for each school district in which the property is
87	89		located, the taxes that would be imposed on the property if the
88	90		district adopted a tax rate equal to:
89	91		(A) the tax rate that would maintain the same
90	92		amount of state and local revenue per student that the district
91	93		received in the school year beginning in the preceding tax year; and
92	94		(B) the proposed tax rate;
93	95		(10) for each taxing unit other than a school district
94	96		in which the property is located, the difference between the amount
95	97		calculated under Subdivision (8)(A) and the amount calculated under
96	98		Subdivision (8)(B);
97	99		(11) for each school district in which the property is
98	100		located, the difference between the amount calculated under
99	101		Subdivision (9)(A) and the amount calculated under Subdivision
100	102		(9)(B);
101	103		(12) the date, time, and location of the public
102	104		hearing, if applicable, on the proposed tax rate to be held by the
103	105		governing body of each taxing unit in which the property is located;
104	106		(13) the date, time, and location of the public
105	107		meeting, if applicable, at which the tax rate will be adopted to be
106	108		held by the governing body of each taxing unit in which the property
107	109		is located; [and]
108	110		(14) for each taxing unit in which the property is
109	111		located, an e-mail address at which the taxing unit is capable of
110	112		receiving written comments regarding the proposed tax rate of the
111	113		taxing unit; and
112	114		(15) for each public improvement district established
113	115		under Chapter 372 or 382, Local Government Code, in which the
114	116		property is located:
115	117		(A) the name of the district;
116	118		(B) the total assessment levied against the
117	119		property by the district;
118	120		(C) the amount of the annual assessment levied
119	121		against the property by the district; and
120	122		(D) if applicable, the amount of each periodic
121	123		installment levied against the property by the district.
122	124		SECTION 6. This Act takes effect January 1, 2026.