S.B. No. 1106 amends the Local Government Code and the Tax Code to enhance transparency regarding public improvement districts (PIDs) in Texas. The bill requires municipalities and counties to post service plans and related notices on their official websites within seven days of approval, amendment, or update. Additionally, it mandates that governing bodies submit assessment rolls for PIDs to appraisal districts within the same timeframe after levying assessments. The assessment rolls must include detailed information about the total assessment, annual assessments, and any periodic installments, and they must be submitted in an electronic format compatible with the property tax database.

Furthermore, the bill updates the Tax Code to require appraisal district databases to include specific information about public improvement districts, such as the name of the district, total assessments levied, annual assessments, and periodic installment amounts. This information aims to provide property owners with greater clarity regarding their tax obligations related to PIDs. 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 (Local Government Code 372, Tax Code 26)
Senate Committee Report: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Local Government Code 372, Tax Code 26)
Engrossed: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Local Government Code 372, Tax Code 26)
House Committee Report: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Local Government Code 372, Tax Code 26)
Enrolled: Local Government Code 372.013, Local Government Code 372.016, Local Government Code 372.017, Tax Code 26.17 (Local Government Code 372, Tax Code 26)