89R15530 CS-D
By: Creighton S.B. No. 2684
A BILL TO BE ENTITLED
AN ACT
relating to a requirement that a bill for ad valorem taxes imposed
by a taxing unit include certain information about bonds issued by
the taxing unit.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.01, Tax Code, is amended by adding
Subsection (c-3) to read as follows:
(c-3) In addition to information required to be included in
a tax bill under Subsection (c), the assessor-collector for a
taxing unit shall list the following information on the reverse
side of the bill if practicable, or in a separate statement
accompanying the bill:
(1) each outstanding bond that has been issued by the
taxing unit;
(2) for each outstanding bond:
(A) the maturity date of the bond; and
(B) if applicable, a statement that the bond will
be paid in full during that tax year; and
(3) the amount of tax owed by the property owner to the
taxing unit for the current tax year that is attributable to the
taxing unit's debt service for bonds for that tax year.
SECTION 2. The change in law made by this Act applies only
to a tax bill mailed on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2025.