TX HB5177

Applies only to counties with a population of 4 million or more, restricting toll revenue to operating, expanding, maintaining, administering toll projects, or retiring toll-related debt

Requires distribution of surplus toll revenues: 30% to municipalities containing more than 40% of toll road lane miles for reimbursing law enforcement and emergency services costs during accidents and disasters

Allocates 70% of surplus revenue to the county for county-owned roads, with at least 95% distributed to commissioner precincts based on their share of county-maintained roads per the County Road Log as of September 1st

Authorizes administrative penalties for violations: 110% of misused revenues for first violation, 100% for subsequent violations, with penalties paid from the county general fund

Prohibits counties with repeat violations from adopting a property tax rate exceeding the lesser of their no-new-revenue rate or voter-approval rate for the following tax year