SB 625

85(R) - 2017
Senate Intergovernmental Relations
House Special Purpose Districts
Senate Intergovernmental Relations
House Special Purpose Districts
Municipal Utility Districts
Property taxes
Special Districts

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Positive


Lois Kolkhorst


Phil Stephenson

Bill Caption

Relating to public access to financial and tax rate information of certain special purpose districts; imposing a civil penalty.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for SB625, As Engrossed: a negative impact of ($344,000) through the biennium ending August 31, 2019. The Comptroller is not required to implement the legislation in the absence of an appropriation.

The potential revenue to the state resulting from the collection of penalties assessed to special purpose districts that do not comply with provisions of the bill are indeterminate. 

The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

Bill Analysis

SB 625 would require the comptroller to create and make publicly accessible by September 1, 2018, a database that contains information regarding all active special purpose districts of this state that are authorized to impose an ad valorem or sales tax, an assessment, or a fee, and have met other additional conditions. The database will include a required criteria of information on each special purpose district, and the comptroller will prepare and maintain a list of districts that have not complied with the requirement to provide this information. This database will be known as the Special Purpose Districts Public Information Database, and will be updated at least annually. 

If the special purpose district does not timely comply with the comptroller's request, it is liable to the state for a civil penalty of $1,000. Additional penalties may apply if the district continues to not comply with reporting its information. The Office of the Attorney General would be authorized to sue to collect the civil penalties. 

Vote Recommendation Notes

SB 625 upholds our principles of limited government, property rights, and individual liberty by increasing the transparency between the public and the special purpose districts in this state. At this time, there are over 3,300 special purpose districts in Texas providing a variety of government goods and services while taxing their residents in the process. Accompanied with this vast number of entities are problems with accountability, transparency, a growing redundancy in services, and rising property taxes. This bill will help shine a light on this system and give the public more information on which entity is taxing them and how their tax dollars are being used.