S.B. No. 1106 amends the Local Government Code to enhance transparency regarding public improvement district service plans and assessments. The bill mandates that municipalities or counties must post a copy of any approved, amended, or updated service plan on their official websites within seven days of the governing body's decision. Additionally, it requires that the proposed assessment roll be filed and that property owners receive notice of hearings related to assessments. The bill also introduces new requirements for submitting assessment rolls to appraisal districts, including the need for electronic formatting and specific details about the assessments levied against properties.

Furthermore, the bill updates the Tax Code to include additional information in the property tax database, specifically for public improvement districts. This includes the name of the district, total assessments levied, annual assessments, and any applicable periodic installment amounts. The changes aim to improve public access to information regarding property assessments and enhance accountability in the management of public improvement districts. The provisions of this act will take effect on January 1, 2026.

Statutes affected:
Introduced: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Tax Code 26, Local Government Code 372)
Senate Committee Report: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Tax Code 26, Local Government Code 372)
Engrossed: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Tax Code 26, Local Government Code 372)
House Committee Report: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Tax Code 26, Local Government Code 372)
Enrolled: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Tax Code 26, Local Government Code 372)