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 periodic installments applicable to each parcel of land.

Furthermore, the bill updates the Tax Code to ensure that the property tax database includes 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 a clearer understanding of their tax obligations related to PIDs. 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 (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)