S.B. No. 839 amends the Texas Code of Criminal Procedure to enhance regulations surrounding asset forfeiture. Key provisions include the exemption of motor vehicles valued at less than $10,000 from forfeiture and the protection of innocent property owners from losing their assets. The bill allows for the transfer of proceeds from the sale of forfeited property to a special fund designated for law enforcement, ensuring these funds are exclusively used for law enforcement activities. Additionally, it establishes a case tracking system to collect detailed data on seized or forfeited property and mandates the creation of a searchable internet database by the attorney general to provide public access to forfeiture proceedings and expenditures.

The legislation also introduces stricter reporting requirements for law enforcement agencies and attorneys regarding the management of funds from seized or forfeited property. Agencies must submit expenditure reports to the attorney general within 30 days after the end of the fiscal year, with potential civil penalties for non-compliance. The attorney general is tasked with compiling a comprehensive report on forfeiture activities, which must be submitted to key state officials within 120 days after the fiscal year ends. The bill repeals certain existing articles in the Code of Criminal Procedure and specifies that the new regulations will apply to state fiscal years beginning on or after January 1, 2026, with an effective date of September 1, 2025.