Enrolled Bill Summary

Legislative Session: 89(R)

89(R) SB 1851

Senate Bill 1851	Effective: 9-1-25
Senate Author: Nichols	Senate Committee: Local Government
House Sponsor: Harris et al.	House Committee: Intergovernmental Affairs

Senate Bill 1851 amends the Local Government Code to authorize a person to submit a complaint to the attorney general of a suspected violation of the requirement for a municipality to annually audit its records and accounts and to prepare a resulting financial statement or of a requirement to file that financial statement in the office of the municipal secretary or clerk by the specified deadline. If the attorney general determines that the municipality has not complied with those requirements, the municipality is prohibited from adopting a property tax rate that exceeds the municipality's no-new-revenue tax rate for the following periods:

for the tax year that begins on or after the date of the attorney general's determination; or
for a subsequent tax year that begins before the date the municipality has had an annual audit completed and financial statement prepared or filed the financial statement and auditor's opinion on the financial statement with the municipal clerk, as applicable.