Texas 2025 - 89th Regular

Texas Senate Bill SB1106 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Parker, West S.B. No. 1106
2		-
3		-
	1	+	By: Parker S.B. No. 1106
	2	+	(In the Senate - Filed February 5, 2025; February 24, 2025,
	3	+	read first time and referred to Committee on Local Government;
	4	+	March 17, 2025, reported favorably by the following vote: Yeas 6,
	5	+	Nays 0; March 17, 2025, sent to printer.)
	6	+	Click here to see the committee vote
4	7
5	8
6	9		A BILL TO BE ENTITLED
7	10		AN ACT
8	11		relating to publication of public improvement district service
9	12		plans and assessments on certain public Internet websites.
10	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	14		SECTION 1. Section 372.013, Local Government Code, is
12	15		amended by adding Subsection (f) to read as follows:
13	16		(f) Not later than the seventh day after the date the
14	17		governing body of a municipality or county approves, amends, or
15	18		updates a service plan, the municipality or county shall post a copy
16	19		of the service plan, including a copy of the notice form required by
17	20		Section 5.014, Property Code, on the Internet website maintained or
18	21		used by the municipality or county for the purposes of Section
19	22		26.18, Tax Code.
20	23		SECTION 2. The heading to Section 372.016, Local Government
21	24		Code, is amended to read as follows:
22	25		Sec. 372.016. PROPOSED ASSESSMENT ROLL.
23	26		SECTION 3. Section 372.016(c), Local Government Code, is
24	27		amended to read as follows:
25	28		(c) When the proposed assessment roll is filed under
26	29		Subsection (b), the municipal secretary or other officer shall mail
27	30		to the owners of property liable for assessment a notice of the
28	31		hearing. The notice must contain the information required by
29	32		Subsection (b) and the secretary or other officer shall mail the
30	33		notice to the last known address of the property owner. The failure
31	34		of a property owner to receive notice does not invalidate the
32	35		proceeding.
33	36		SECTION 4. Section 372.017, Local Government Code, is
34	37		amended by adding Subsections (c), (d), and (e) to read as follows:
35	38		(c) Not later than the seventh day after the date the
36	39		governing body levies an assessment under Subsection (b), the
37	40		governing body shall submit the assessment roll for each public
38	41		improvement district established under this chapter to each
39	42		appraisal district in which property subject to assessment under
40	43		the public improvement district is located. The assessment roll
41	44		must state:
42	45		(1) the total assessment levied against each parcel of
43	46		land in the improvement district under Subsection (b);
44	47		(2) the amount of the annual assessment; and
45	48		(3) the amount of each periodic installment, if
46	49		applicable.
47	50		(d) The governing body shall submit an updated assessment
48	51		roll for each public improvement district established under this
49	52		chapter to each appraisal district in which property subject to
50	53		assessment under the public improvement district is located not
51	54		later than the seventh day after the date the governing body makes:
52	55		(1) a supplemental assessment under Section 372.019;
53	56		or
54	57		(2) a reassessment or new assessment under Section
55	58		372.020.
56	59		(e) An assessment roll submitted to an appraisal district
57	60		under this section must be in an electronic format capable of being
58	61		electronically incorporated into the property tax database
59	62		maintained by each appraisal district under Section 26.17, Tax
60	63		Code.
61	64		SECTION 5. Section 26.17(b), Tax Code, is amended to read as
62	65		follows:
63	66		(b) The database must include, with respect to each property
64	67		listed on the appraisal roll for the appraisal district:
65	68		(1) the property's identification number;
66	69		(2) the property's market value;
67	70		(3) the property's taxable value;
68	71		(4) the name of each taxing unit in which the property
69	72		is located;
70	73		(5) for each taxing unit other than a school district
71	74		in which the property is located:
72	75		(A) the no-new-revenue tax rate; and
73	76		(B) the voter-approval tax rate;
74	77		(6) for each school district in which the property is
75	78		located:
76	79		(A) the tax rate that would maintain the same
77	80		amount of state and local revenue per student that the district
78	81		received in the school year beginning in the preceding tax year; and
79	82		(B) the voter-approval tax rate;
80	83		(7) the tax rate proposed by the governing body of each
81	84		taxing unit in which the property is located;
82	85		(8) for each taxing unit other than a school district
83	86		in which the property is located, the taxes that would be imposed on
84	87		the property if the taxing unit adopted a tax rate equal to:
85	88		(A) the no-new-revenue tax rate; and
86	89		(B) the proposed tax rate;
87	90		(9) for each school district in which the property is
88	91		located, the taxes that would be imposed on the property if the
89	92		district adopted a tax rate equal to:
90	93		(A) the tax rate that would maintain the same
91	94		amount of state and local revenue per student that the district
92	95		received in the school year beginning in the preceding tax year; and
93	96		(B) the proposed tax rate;
94	97		(10) for each taxing unit other than a school district
95	98		in which the property is located, the difference between the amount
96	99		calculated under Subdivision (8)(A) and the amount calculated under
97	100		Subdivision (8)(B);
98	101		(11) for each school district in which the property is
99	102		located, the difference between the amount calculated under
100	103		Subdivision (9)(A) and the amount calculated under Subdivision
101	104		(9)(B);
102	105		(12) the date, time, and location of the public
103	106		hearing, if applicable, on the proposed tax rate to be held by the
104	107		governing body of each taxing unit in which the property is located;
105	108		(13) the date, time, and location of the public
106	109		meeting, if applicable, at which the tax rate will be adopted to be
107	110		held by the governing body of each taxing unit in which the property
108	111		is located; [and]
109	112		(14) for each taxing unit in which the property is
110	113		located, an e-mail address at which the taxing unit is capable of
111	114		receiving written comments regarding the proposed tax rate of the
112	115		taxing unit; and
113	116		(15) for each public improvement district established
114	117		under Chapter 372 or 382, Local Government Code, in which the
115	118		property is located:
116	119		(A) the name of the district;
117	120		(B) the total assessment levied against the
118	121		property by the district;
119	122		(C) the amount of the annual assessment levied
120	123		against the property by the district; and
121	124		(D) if applicable, the amount of each periodic
122	125		installment levied against the property by the district.
123	126		SECTION 6. This Act takes effect January 1, 2026.
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