By: Parker S.B. No. 1916
 
 
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 weighted 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 weighted 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, 2024.