HB 103

H.B. No. 103
  AN ACT
  relating to the creation and maintenance of a database of taxing
  unit bond, tax, and bond-related project information; providing a
  civil penalty.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 403, Government Code, is amended by
  adding Subchapter V to read as follows:
  SUBCHAPTER V.  LOCAL GOVERNMENT BOND, TAX, AND PROJECT DATABASE
         Sec. 403.701.  DEFINITIONS.  In this subchapter:
               (1)  "Tax year" and "taxing unit" have the meanings
  assigned by Section 1.04, Tax Code.
               (2)  "Voter-approval tax rate" means the
  voter-approval tax rate for a taxing unit calculated under Chapter
  26, Tax Code.
         Sec. 403.702.  BOND, TAX, AND PROJECT DATABASE.  (a)  The
  comptroller shall consult and coordinate with the Bond Review Board
  to develop and maintain a database of current and historical
  information regarding taxes imposed and bonds issued by each taxing
  unit in this state.
         (b)  The database must include the following:
               (1)  for each bond proposed or issued by a taxing unit:
                     (A)  the language of the ballot proposition to
  approve the bond, if the bond was or will be submitted to the voters
  of the taxing unit at an election held for that purpose;
                     (B)  the projected interest and sinking fund tax
  rate or projected tax rate for debt service, as applicable,
  associated with a proposed bond;
                     (C)  the result of any election held for the
  purpose of approving the issuance of a proposed bond;
                     (D)  a list of the projects to be funded using the
  bond;
                     (E)  an accounting of the use of the proceeds of
  any issued bond, including a description of any project paid for
  with the proceeds;
                     (F)  a description of any increase in the interest
  and sinking fund tax rate or tax rate for debt service, as
  applicable, resulting from the issuance of a bond; and
                     (G)  an estimate of the minimum dollar amount
  required to be spent annually for debt service resulting from the
  issuance of a bond;
               (2)  the language of the ballot proposition and the
  result of any tax rate election held under Chapter 26, Tax Code,
  including:
                     (A)  the taxing unit's adopted tax rate;
                     (B)  the taxing unit's voter-approval tax rate;
                     (C)  the difference between the adopted tax rate
  and the voter-approval tax rate for the taxing unit;
                     (D)  the taxing unit's tax rate for the preceding
  tax year;
                     (E)  the number of votes cast in the election in
  favor of the proposition and against the proposition; and
                     (F)  if the proposition is not approved by the
  voters of the taxing unit, the taxing unit's tax rate for the tax
  year; 
               (3)  for maintenance taxes levied or proposed by a
  school district:
                     (A)  the school district's proposed or approved
  tax rate; and
                     (B)  the language of the ballot proposition under
  Section 45.003(d), Education Code;
               (4)  a report generation function that allows the
  comptroller to generate a report of the information described by
  Subdivisions (1) through (3) for each taxing unit, disaggregated by
  geographic area within the taxing unit; and
               (5)  a function that allows for the proposal of updates
  or corrections to the information contained in the database.
         (c)  For the purpose of Subsection (b)(1), a taxing unit
  shall provide to the comptroller data for each proposed bond
  independent of any other proposed bond, bond refinancing, or ad
  valorem tax rate change.
         (d)  By August 7 or as soon thereafter as practicable, a
  taxing unit shall provide to the comptroller the information
  described by Subsections (b)(1) through (3) for the current tax
  year and any other information requested by the comptroller for the
  purpose of maintaining the database.
         (d-1)  Not later than January 1, 2026, a taxing unit shall
  provide to the comptroller all available current and historical
  information described by Subsections (b)(1) through (3) for the
  2015 through 2025 tax years.  This subsection expires January 31,
  2026.
         Sec. 403.703.  OPERATION AND MAINTENANCE OF DATABASE.  The
  comptroller:
               (1)  may consult with the appropriate officer of, or
  other person representing, a taxing unit to obtain the information
  necessary to operate and maintain the database established under
  this subchapter;
               (2)  may contract with a third party for the
  development or maintenance of the database;
               (3)  shall coordinate with the Department of
  Information Resources to include a separate link to the database on
  the Internet website "Texas.gov/PropertyTaxes"; and
               (4)  may not charge a fee to the public for access to
  the database.
         Sec. 403.704.  NONCOMPLIANCE; CIVIL PENALTY.  (a)  If a
  taxing unit does not provide information to the comptroller as
  required by this subchapter, the comptroller shall send written
  notice to the taxing unit:
               (1)  describing the information the taxing unit is
  required to provide to the comptroller; and
               (2)  informing the taxing unit that the taxing unit is
  liable for a civil penalty in the amount provided by this section if
  the taxing unit does not provide the required information on or
  before the 30th day after the date the comptroller sends the written
  notice.
         (b)  If a taxing unit does not provide the required
  information as prescribed by Subsection (a), the taxing unit is
  liable to the state for a civil penalty of $1,000.
         (c)  The attorney general may bring an action to recover the
  civil penalty imposed under this section.
         (d)  It is a defense to an action brought under this section
  that a taxing unit provided the required information or documents
  to the extent the information or documents are not exempt from
  disclosure or confidential under Chapter 552.
         Sec. 403.705.  RULEMAKING.  (a)  The comptroller may
  establish procedures and adopt rules necessary to implement this
  subchapter.
         (b)  The comptroller shall consult and coordinate with the
  Bond Review Board and the Texas Education Agency to adopt rules to
  implement a single data source entry method for a taxing unit to
  provide to the comptroller the information required by this
  subchapter.
         SECTION 2.  The comptroller of public accounts shall create
  the database required by Subchapter V, Chapter 403, Government
  Code, as added by this Act, and the Department of Information
  Resources shall create a link to the database on its Internet
  website as soon as practicable after January 1, 2026.
         SECTION 3.  This Act takes effect September 1, 2025.
  ______________________________
  ______________________________
     President of the Senate
  Speaker of the House     
         I certify that H.B. No. 103 was passed by the House on April
  29, 2025, by the following vote:  Yeas 110, Nays 33, 3 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 103 on May 28, 2025, by the following vote:  Yeas 127, Nays 4, 2
  present, not voting.
  ______________________________
  Chief Clerk of the House   
         I certify that H.B. No. 103 was passed by the Senate, with
  amendments, on May 25, 2025, by the following vote:  Yeas 30, Nays
  1.
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
           __________________
                Governor