transparency HB 103

Local Government Bond, Tax and Project Transparency Database

In 2025 the 89th Texas Legislature passed HB 103 (PDF) to increase transparency and accountability in local fiscal decisions. The bill requires the comptroller to maintain a database of current and historical data on bonds and bond-related information that each Texas taxing unit issues. Taxing units must submit historical data by Jan. 1, 2026.

Historical information includes data currently active or approved within the past 10 years (covering tax years 2015 through 2025), as specified in HB 103 (PDF). The following information will be required.

For each bond proposed or issued by a taxing unit:

• The projected interest and sinking fund (I&S) tax rate or projected tax rate for debt service.
• The result of any election held for the purpose of approving the issuance of bonds.
• A list of projects to be funded using the bond.
• An accounting of the use of the proceeds of any issued bond, along with a description of the project paid for with the bond.
• A description of any increase in the I&S tax rate or any related debt service tax increase for this bond.
• An estimate of the minimum dollar amount required to be spent on debt service annually from this bond.
• The date of each bond election and the debt type.

The language of the ballot proposition and the result of any tax rate election will include:

• The taxing unit's adopted tax rate;
• The taxing unit's voter-approval tax rate;
• The difference between the adopted tax rate and the voter-approval tax rate for the taxing unit;
• The taxing unit's tax rate for the preceding tax year;
• The number of votes cast in the election in favor of the proposition and against the proposition; and
• If the proposition is not approved by the voters of the taxing unit, the taxing unit's tax rate for the tax year.

For maintenance taxes levied or proposed by a school district:

• The school district’s proposed or approved tax rate.
• The ballot proposition language under Education Code Section 45.003(d).

Historical data are to be submitted onetime into the Bond, Tax and Project Database by Jan. 1, 2026. All future proposed or issued bonds and/or voter taxrates approved in a May or November election must be reported by Aug. 7 following the election date.

Information contained in the comptroller’s Local Government Bond, Tax and Project Database has been reported to the Texas Comptroller of Public Accounts by the entities named therein and subsequently organized and presented in a searchable format by the comptroller in accordance with Texas Government Code Chapter 403, Subchapter V, Sec. 403.702.

The comptroller does not independently verify information contained in the Bond, Tax and Project Database and does not represent or warrant that any information contained therein is accurate or complete.

Database contents are subject to change without notice, as the comptroller strives to promptly incorporate new and updated information it receives throughout the year.

If you have questions or need assistance accessing the database or submitting your report, please contact the Transparency Team.

Transparency Hotline: 844-519-5676 transparency@cpa.texas.gov

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If you have any questions regarding an entity’s bonds, imposed taxes, projects or ballot initiatives, contact the entity directly. Comptroller staff are not able to advise in these matters.