By: Parker S.B. No. 1106
(In the Senate - Filed February 5, 2025; February 24, 2025,
read first time and referred to Committee on Local Government;
March 17, 2025, reported favorably by the following vote: Yeas 6,
Nays 0; March 17, 2025, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
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.
* * * * *