In 2017, the 85th Texas Legislature passed Senate Bill 625 (SB 625), a transparency bill requiring certain special purpose districts to annually provide records and other information concerning district finances and tax rates to the Comptroller of Public Accounts. SB 625 also requires the Comptroller of Public Accounts to create the Special Purpose District Public Information Database on the Comptroller’s Internet website, where information submitted by the districts will be assembled, updated, and made available to the public free of charge. (Texas Local Government Code §203.062; Texas Government Code §403.0241.)
Information submitted by special purpose districts must be transmitted in the form and manner prescribed by the Comptroller. The Comptroller’s office has developed an electronic reporting form to enable entities or their third-party representatives to submit the required information in the approved format starting on January 1, 2018.
A special purpose district (SPD) will be required to report information to the Comptroller for inclusion in the Special Purpose District Public Information Database if it meets all of the following applicability criteria:
An SPD meeting all of the above criteria will be required to submit the following information to the Comptroller every year (or, alternatively, to affirm that information previously submitted is still accurate):
Note: If you do not have a Texas Taxpayer ID, please contact our office at 844-519-5676 to receive one.
Note: The online Special Purpose District Public Information Database reporting form is currently being developed and will be available no later than January 1, 2018.
Special purpose districts have a 90-day window to report the required information. Starting in 2018, the annual reporting period begins January 1st and closes on March 31st. All required reporting information must be reported to the Comptroller’s office using the online form no later than March 31st.
As required by SB 625, the Comptroller’s office will launch an online database containing special purpose district information by September 1, 2018.
The Comptroller of Public Accounts encourages special purpose districts to provide, at a minimum, contact information where district representatives wish to receive notices and other communications from the agency regarding these and any future reporting requirements.
No. You will need to fill out a separate reporting form for each SPD you represent.
An entity that is subject to the debt reporting requirements of both Local Government Code §140.008 and Government Code §403.0241 will need to comply with both requirements separately, which may mean submitting the pertinent information to the Comptroller’s office twice for any given reporting year- once through the Annual Local Debt Report and once for inclusion in the Special Purpose District Public Information Database.
If an entity does not timely report required information and does not cure its failure after notice from the Comptroller, it may be subject to a maximum penalty of $2,000 and listed as a noncompliant entity. The Comptroller has no means to determine if an entity should report information or if reported information has changed.
For other questions regarding this reporting requirement, please email us at email@example.com or call 844-519-5676.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.