According to the Legislative Budget Board (LBB), SB 1106 does not have a fiscal impact on the state budget. The bill primarily mandates that municipalities and counties publish Public Improvement District (PID) service plans and assessment rolls online within seven days of approval or amendment. Given that most local governments already maintain websites for public information dissemination, the cost associated with implementing these requirements is expected to be minimal.

For local governments, no significant fiscal impact is anticipated. The bill does not create new assessments or increase administrative burdens significantly, as local entities are already responsible for maintaining and updating these financial records. The existing infrastructure of municipal and county websites is expected to accommodate the additional posting requirements without substantial new expenses. However, some smaller municipalities with limited technological resources might experience minor costs related to website management or compliance tracking.

Overall, SB 1106 is a low-cost transparency measure that enhances public access to PID financial data without imposing significant financial burdens on state or local government entities​.

SB 1106 is a pro-transparency measure aimed at ensuring property owners have clear and timely access to information regarding Public Improvement Districts (PIDs) in Texas. The bill mandates that municipalities and counties publish service plans and assessment rolls online within seven days of approval, amendment, or update. Additionally, it requires submission of assessment rolls to appraisal districts in an electronic format, ensuring better integration into local property tax databases. These measures address ongoing concerns that property owners often struggle to determine if their property is subject to PID assessments, particularly when notification and recordkeeping are inconsistent​.

From a liberty-focused policy perspective, SB 1106 strengthens private property rights, individual liberty, and limited government. By increasing transparency in PID operations, it reduces bureaucratic opacity and ensures that property owners can easily access financial obligations tied to their land. The bill imposes minimal regulatory burdens on local governments, as they are already required to maintain online records and appraisal district databases. No significant fiscal impact has been identified for state or local governments, making this a low-cost yet high-impact reform​.

Given the bill’s alignment with principles of government accountability and taxpayer protection, Texas Policy Research recommends that lawmakers vote YES on SB 1106.

• HB 2615 (Same As)