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Did Not Advance

Texas Bill Requires Certain Local Governments to Conduct Efficiency Audits After Five Years of Tax Increases

Original title: Relating to efficiency audits for certain political subdivisions.

Last action · March 11, 2025: Referred to Intergovernmental AffairsSponsor: Hillary Hickland

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Local taxing units in Texas other than school districts must conduct an if they adopt a tax rate exceeding the for five consecutive tax years, effective September 1, 2025.

Why it matters

Local governments that cross the five-year tax threshold must absorb the full cost of hiring an independent auditor, while giving residents open-meeting access to review the findings online.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

political subdivisions other than school districts

Political subdivisions must fund and conduct efficiency audits, provide records to auditors, and publish results online if they trigger the consecutive tax rate threshold.

Directly affected

taxpayers

Taxpayers gain access to open meetings and published audit results detailing the fiscal management of local taxing units.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Which local governments are required to conduct an efficiency audit?
The requirement applies to any other than a school district that qualifies as a taxing unit and adopts a tax rate exceeding the for five consecutive tax years.
Who pays for the efficiency audit?
The subject to the audit must pay all associated costs.
What happens to the audit results after completion?
The governing body must hold an open meeting to discuss the results and post them on its internet website within 30 days after the meeting.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

3 actions
  1. Mar 11, 2025HouseCommittee
    Referred to Intergovernmental Affairs
  2. Mar 11, 2025HouseIntroduced
    Read first time
  3. Nov 21, 2024HouseIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Government Code, Tax Code, Local Government Code
OrganizationGovernment Code“Source for disaster area declarations under Chapter 418”Map →
OrganizationTax Code“Source of definitions for no-new-revenue tax rate and tax year”Map →
OrganizationLocal Government Code“Statute being amended by adding Section 140.014”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 65)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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