HB2615 - Relating to publication of public improvement district service plans and assessments on certain public Internet websites.

  89R835 DRS-F     By: Harris H.B. No. 2615       A BILL TO BE ENTITLED   AN ACT   relating to publication of public improvement district service   plans and assessments on certain public Internet websites.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 372.013, Local Government Code, is   amended by adding Subsection (f) to read as follows:           (f)     Not later than the seventh day after the date the   governing body of a municipality or county approves, amends, or   updates a service plan, the municipality or county shall post a copy   of the service plan, including a copy of the notice form required by   Section 5.014, Property Code, on the Internet website maintained or   used by the municipality or county for the purposes of Section   26.18, Tax Code.          SECTION 2.  The heading to Section 372.016, Local Government   Code, is amended to read as follows:          Sec. 372.016.   PROPOSED ASSESSMENT ROLL.          SECTION 3.  Section 372.016(c), Local Government Code, is   amended to read as follows:          (c)  When the proposed assessment roll is filed under   Subsection (b), the municipal secretary or other officer shall mail   to the owners of property liable for assessment a notice of the   hearing.  The notice must contain the information required by   Subsection (b) and the secretary or other officer shall mail the   notice to the last known address of the property owner.  The failure   of a property owner to receive notice does not invalidate the   proceeding.          SECTION 4.  Section 372.017, Local Government Code, is   amended by adding Subsections (c), (d), and (e) to read as follows:           (c)     Not later than the seventh day after the date the   governing body levies an assessment under Subsection (b), the   governing body shall submit the assessment roll for each public   improvement district established under this chapter to each   appraisal district in which property subject to assessment under   the public improvement district is located. The assessment roll   must state:                 (1)     the total assessment levied against each parcel of   land in the improvement district under Subsection (b);                 (2)  the amount of the annual assessment; and                 (3)     the amount of each periodic installment, if   applicable.           (d)     The governing body shall submit an updated assessment   roll for each public improvement district established under this   chapter to each appraisal district in which property subject to   assessment under the public improvement district is located not   later than the seventh day after the date the governing body makes:                 (1)     a supplemental assessment under Section 372.019;   or                 (2)     a reassessment or new assessment under Section   372.020.           (e)     An assessment roll submitted to an appraisal district   under this section must be in an electronic format capable of being   electronically incorporated into the property tax database   maintained by each appraisal district under Section 26.17, Tax   Code.          SECTION 5.  Section 26.17(b), Tax Code, is amended to read as   follows:          (b)  The database must include, with respect to each property   listed on the appraisal roll for the appraisal district:                (1)  the property's identification number;                (2)  the property's market value;                (3)  the property's taxable value;                (4)  the name of each taxing unit in which the property   is located;                (5)  for each taxing unit other than a school district   in which the property is located:                      (A)  the no-new-revenue tax rate; and                      (B)  the voter-approval tax rate;                (6)  for each school district in which the property is   located:                      (A)  the tax rate that would maintain the same   amount of state and local revenue per student that the district   received in the school year beginning in the preceding tax year; and                      (B)  the voter-approval tax rate;                (7)  the tax rate proposed by the governing body of each   taxing unit in which the property is located;                (8)  for each taxing unit other than a school district   in which the property is located, the taxes that would be imposed on   the property if the taxing unit adopted a tax rate equal to:                      (A)  the no-new-revenue tax rate; and                      (B)  the proposed tax rate;                (9)  for each school district in which the property is   located, the taxes that would be imposed on the property if the   district adopted a tax rate equal to:                      (A)  the tax rate that would maintain the same   amount of state and local revenue per student that the district   received in the school year beginning in the preceding tax year; and                      (B)  the proposed tax rate;                (10)  for each taxing unit other than a school district   in which the property is located, the difference between the amount   calculated under Subdivision (8)(A) and the amount calculated under   Subdivision (8)(B);                (11)  for each school district in which the property is   located, the difference between the amount calculated under   Subdivision (9)(A) and the amount calculated under Subdivision   (9)(B);                (12)  the date, time, and location of the public   hearing, if applicable, on the proposed tax rate to be held by the   governing body of each taxing unit in which the property is located;                (13)  the date, time, and location of the public   meeting, if applicable, at which the tax rate will be adopted to be   held by the governing body of each taxing unit in which the property   is located; [ and ]                (14)  for each taxing unit in which the property is   located, an e-mail address at which the taxing unit is capable of   receiving written comments regarding the proposed tax rate of the   taxing unit ; and                 (15)     for each public improvement district established   under Chapter 372 or 382, Local Government Code, in which the   property is located:                       (A)  the name of the district;                       (B)     the total assessment levied against the   property by the district;                       (C)     the amount of the annual assessment levied   against the property by the district; and                       (D)     if applicable, the amount of each periodic   installment levied against the property by the district .          SECTION 6.  This Act takes effect January 1, 2026.