H.B. No. 2615 amends the Local Government Code and the Tax Code to enhance transparency regarding public improvement districts (PIDs) in Texas. The bill mandates that municipalities or counties must post service plans and related notices on their official websites within seven days of approval, amendment, or update. Additionally, it requires that when an assessment roll is filed, the governing body must notify property owners of the hearing and 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 assessment, and any applicable periodic installments.

Furthermore, the bill updates the Tax Code to include new requirements for the property tax database. It adds provisions for public improvement districts, requiring the database to contain information such as the name of the district, total assessments levied against properties, annual assessments, and periodic installment amounts. The changes aim to ensure that property owners have access to critical information regarding assessments and taxes related to public improvement districts, thereby promoting accountability and informed participation in local governance. The act 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)
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)