HB 103

relating to the creation and maintenance of a database of taxing
unit bonds, taxes, and bond-related projects; providing a civil
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Subchapter B, Chapter 403, Government Code, is
amended by adding Sections 403.0248 and 403.0249 to read as
Sec. 403.0248.  BOND, TAX, AND PROJECT DATABASE.  (a)  In
this section, "Taxing unit" has the meaning assigned by Section
(b)  The comptroller shall consult and coordinate with the
Bond Review Board to develop and maintain a database that includes
current and historical information regarding taxing unit bonds,
taxes, and bond-related projects, including:
(1)  for each bond or other debt obligation issued or
(A)  the language of the ballot proposition if the
bond or other debt obligation has been or will be approved at an
(B)  the projected interest and sinking fund tax
rate or projected tax rate for debt service, as applicable,
associated with a proposed bond;
(C)  the result of an election held for the
purpose of issuing a proposed bond or other debt obligation;
(D)  a list of the projects to be funded using the
(E)  an accounting of the use of the proceeds of
any issued bond, including descriptions of any projects paid for
(F)  any increase in the interest and sinking fund
tax rate or tax rate for debt service, as applicable, resulting from
(2)  the results of any election held under Chapter 26,
Tax Code, including the ad valorem tax rate proposed by the taxing
unit for purposes of the election and the taxing unit's
voter-approval tax rate for the tax year of the election;
(3)  for maintenance taxes that have been levied or
(A)  each school district's proposed or approved
(B)  the language of the ballot proposition under
Section 45.003(d), Education Code;
(4)  a report generation function to allow the
comptroller to generate reports of the information described by
Subdivisions (1) through (3) for each taxing unit, disaggregated by
(5)  a function that allows for the proposal of updates
or corrections to the information included in the database.
(c)  A taxing unit shall provide the comptroller with the
information described by Subsections (b)(1) through (3) and any
other information requested by the comptroller for the purpose of
maintaining the database established under this section.  The
comptroller may consult with the appropriate officer of, or other
person representing, each taxing unit to obtain the information
necessary to operate and update the database.
(d)  The comptroller may contract with a third party as
necessary for the development or maintenance of the database under
(e)  The comptroller may not charge a fee to the public to
(f)  The comptroller may establish procedures and adopt
rules as necessary to implement this section.
Sec. 403.0249.  NONCOMPLIANCE; CIVIL PENALTY.  (a)  If a
taxing unit has not complied with a requirement to provide
information under Section 403.0248, the comptroller shall send a
notice to the taxing unit.  The notice must be in writing, describe
the information that must be submitted to the comptroller, and
inform the taxing unit that if the information is not provided on or
before the 30th day after the date the notice is provided, the
taxing unit will be subject to a civil penalty of $1,000.
(b)  If a taxing unit does not report the required
information as prescribed by Subsection (b), the taxing unit is
liable to the state for a civil penalty of $1,000.
(c)  The attorney general may sue to collect a civil penalty
(d)  It is a defense to an action brought under this section
that the taxing unit provided the required information or documents
to the extent the information or documents are not exempt from
disclosure or confidential under Chapter 552.
SECTION 2.  The comptroller shall create and post on the
comptroller's Internet website the database required by Section
403.0248, Government Code, as added by this Act, not later than
SECTION 3.  The comptroller is required to implement the
changes in law made by this Act only if the legislature appropriates
money specifically for that purpose.  If the legislature does not
appropriate money specifically for that purpose, the comptroller
may, but is not required to, implement this Act using other
appropriations available for that purpose.
SECTION 4.  This Act takes effect September 1, 2025.