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Bill

SB 1106

Relating to publication of public improvement district service plans and assessments on certain public Internet websites.

89th Legislature (2025) Introduced by Cody Harris and 3 co-sponsors

Texas law now requires public improvement districts to post service plans and assessment details online by January 1, 2026, increasing transparency for property owners in these special taxing zones.

Effective on 1/1/26
#internet(s0130) #specialdistricts&authorities--miscellaneous(i0770) #taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · SB 1106

Legislative bill overview

SB 1106 requires public improvement districts (PIDs) in Texas to publish their service plans and assessment information on public internet websites. The bill mandates transparency by making these documents accessible online to the general public, effective January 1, 2026.

Why is this important

PIDs are special taxing districts that levy assessments on property owners to fund infrastructure and services in specific areas. Requiring online publication increases government transparency and allows property owners and residents to easily access information about what they're being charged for and what services they'll receive, reducing information asymmetries that have historically favored developers and district officials.

Potential points of contention

  • Implementation costs: Small or rural PIDs may face burden and expense in creating and maintaining compliant websites, particularly those with limited IT resources
  • Standardization questions: The bill doesn't specify website standards or formats, potentially creating inconsistent accessibility across different districts
  • Privacy concerns: Publishing assessment information could reveal property owner financial details, though this likely balances against transparency benefits

Compiled from official sources — confirm details with the bill’s official record.

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