S.B. No. 839 amends the Code of Criminal Procedure to enhance regulations surrounding asset forfeiture. The bill exempts motor vehicles valued at less than $10,000 from forfeiture and protects the property of innocent owners from being seized. It also modifies existing provisions to allow proceeds from the sale of forfeited property to be transferred to a special fund for law enforcement, which can be used for specific costs related to audits and reporting. Additionally, the bill mandates the creation of a case tracking system by the attorney general to collect data on seized or forfeited property and establishes a searchable internet database for public access to information on expenditures from forfeiture proceeds, while ensuring the protection of personally identifiable information.

Moreover, the bill introduces amendments regarding the reporting and management of funds from seized or forfeited property. Law enforcement agencies or state attorneys are required to submit expenditure reports to the attorney general within 30 days after the end of the fiscal year, with provisions for a designated agency to report on behalf of multijurisdictional task forces. The attorney general is granted authority to extend reporting deadlines for good cause, and civil penalties are established for non-compliance, waiving sovereign immunity for related liabilities. A comprehensive report summarizing activities related to seized property must be submitted by the attorney general within 120 days after the fiscal year ends, detailing property and funds by agency and potentially including legislative recommendations. The bill repeals certain existing articles and specifies that the changes will take effect for state fiscal years beginning on or after January 1, 2026, with an effective date of September 1, 2025.