TX HB103

Requires the Texas Comptroller to develop and maintain a public database of current and historical information on taxes imposed and bonds issued by all taxing units in the state, in coordination with the Bond Review Board

Database must include for each bond: ballot proposition language, projected tax rates for debt service, election results, list of projects funded, accounting of bond proceeds use, and minimum annual debt service costs

Taxing units must submit required bond and tax information to the comptroller by August 7 annually; historical data from 2015-2025 tax years must be submitted by January 1, 2026

Taxing units that fail to provide required information within 30 days of receiving written notice from the comptroller face a $1,000 civil penalty, enforceable by the attorney general

The database must be accessible free of charge to the public through the Texas.gov/PropertyTaxes website, with an effective date of September 1, 2025