The bill amends the Local Government Code and the Tax Code to enhance transparency regarding public improvement districts in Texas. It requires municipalities and counties to post service plans and assessments on their official websites within seven days of approval, amendment, or update. Additionally, it mandates that when a proposed assessment roll is filed, property owners must be notified, and the governing body must submit the assessment roll to the relevant appraisal districts within the same seven-day timeframe. The assessment roll must include detailed information about the total assessment, annual assessments, and any periodic installments.

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 aims to ensure that property owners are well-informed about the financial obligations associated with public improvement districts. The changes 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)