Regular Session
Government Affairs & Regulatory Compliance Analysis
HB103 mandates the immediate creation of a centralized state database for all local debt, tax, and bond-related project information, effective June 20, 2025. Taxing units (Cities, Counties, ISDs, Special Districts) and their financial vendors face two critical reporting deadlines: an annual filing beginning August 7, 2025, and a mandatory 10-year historical data submission due by January 1, 2026.
Rep. Ellen Troxclair·House Bill·Regular Session
Comptroller of Public Accounts • Office of the Attorney General (OAG)
This legislation has regulatory implications for the following Texas businesses and organizations:
Significant regulatory changes (effective 2025-06-20). Review with your legal and compliance teams to understand implications.
Affected business types:
mediumModerate costs expected for implementation.
JD Key Consulting provides government affairs and regulatory strategy services. We help businesses navigate Texas agencies, understand legislative impacts, and advocate for their interests.
JD Key Consulting provides strategic guidance on Texas regulatory compliance and legislative impact for your business.
Key implementation requirements and action items for compliance with this legislation
JD Key Consulting specializes in Texas regulatory compliance strategy. Work directly with James Dickey—former Chairman of the Republican Party of Texas—to understand this bill's impact on your operations and develop an actionable compliance plan.
Schedule a ConsultationInformation presented is for general knowledge only and is provided without warranty, express or implied. Consult qualified government affairs professionals and legal counsel before making compliance decisions.
This bill's path through the Texas Legislature
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Common questions about HB103
HB103 mandates the immediate creation of a centralized state database for all local debt, tax, and bond-related project information, effective June 20, 2025. Taxing units (Cities, Counties, ISDs, Special Districts) and their financial vendors face two critical reporting deadlines: an annual filing beginning August 7, 2025, and a mandatory 10-year historical data submission due by January 1, 2026.
HB103 was authored by Texas Representative Ellen Troxclair during the Regular Session.
HB103 was signed into law by Governor Greg Abbott on June 20, 2025.
HB103 is enforced by Comptroller of Public Accounts and Office of the Attorney General (OAG).
The regulatory priority for HB103 is rated as "critical". Businesses and organizations should review the legislation to understand potential impacts.
The cost impact of HB103 is estimated as "medium". This may vary based on industry and implementation requirements.
HB103 addresses topics including electronic information systems, taxation, taxation--property-assessment & collection, taxation--property-tax rate and taxation--school district.
Key dates for HB103: Effective date is 2025-06-20. Rulemaking: Adopt rules and procedures for the 'single data source entry method' in coordination with the Bond Review Board and TEA. (Prior to 2026-01-01); Create a link to the new database on Texas.gov/PropertyTaxes. (As soon as practicable after 2026-01-01). Consult with legal counsel regarding applicability.
HB103 establishes the following penalties: civil penalty of $1,000 per incident for Failure by a taxing unit to provide required bond/tax information within 30 days of receiving a non-compliance notice from the Comptroller.. Consult with legal counsel for specific applicability to your situation.
HB103 primarily affects property owners and real estate professionals. These businesses should review the legislation with their legal and compliance teams to understand potential impacts.
JD Key Consulting is an Austin, Texas-based government affairs firm led by James Dickey, former Chairman of the Republican Party of Texas. We specialize in Texas regulatory compliance and legislative strategy for data centers, energy, banking, and manufacturing.
