S.B. No. 1106 amends the Local Government Code to enhance transparency regarding public improvement districts by requiring municipalities and counties to publish service plans and assessments on their official websites. Specifically, it mandates that within seven days of approving or updating a service plan, the governing body must post a copy of the plan, including the required notice form, on their website. Additionally, the bill updates the heading of Section 372.016 to "Proposed Assessment Roll" and specifies that when the proposed assessment roll is filed, property owners must be notified of the hearing regarding the assessment.

The bill further stipulates that governing bodies must submit the assessment roll to the relevant appraisal districts within seven days of levying an assessment, including detailed information about the total assessment, annual assessment, and any periodic installments. It also requires that the assessment roll be submitted in an electronic format compatible with the property tax database maintained by appraisal districts. Furthermore, the Tax Code is amended to include additional information about public improvement districts in the property tax database, such as the name of the district and the total assessment levied against each property. This legislation is set to 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)