Senate Bill No. 1106 aims to enhance transparency regarding public improvement district service plans and assessments by mandating that municipalities and counties publish relevant information on their official websites. Specifically, the bill introduces a new requirement that within seven days of approving, amending, or updating a service plan, local governing bodies must post a copy of the service plan along with the required notice form on their websites. Additionally, the bill amends existing sections of the Local Government Code to clarify the process for submitting proposed assessment rolls to appraisal districts and mandates that these rolls be submitted electronically in a format compatible with property tax databases.

Furthermore, the bill updates the Tax Code to include additional information regarding public improvement districts in the appraisal database. This includes the name of the district, the total assessment levied against the property, the annual assessment amount, and any applicable periodic installment amounts. The changes aim to ensure that property owners have access to comprehensive information about assessments related to public improvement districts, thereby promoting accountability and informed decision-making. The provisions of this act are 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)