All Roll Calls
Yes: 201 • No: 74
TexasSB 185189th Legislature Regular SessionSenate
Relating to the penalty for noncompliance with certain audit requirements by a municipality.
Sponsored By: Cody Harris, Robert Nichols (Republican)
Signed by Governor
City Government--FinanceCity Government--GeneralAUDITS & AUDITORS
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Property tax caps for cities missing audits
Beginning September 1, 2025, Texas cities face a property tax rate cap for failing audit or financial-statement requirements. Anyone can report a suspected violation to the attorney general. The cap requires an attorney general finding that a city failed required audit work, financial-statement preparation, or filing. Cities must file the statement and auditor’s opinion with the city secretary or clerk before the 180th day after fiscal year-end. Affected cities cannot adopt rates above their no-new-revenue tax rate. The cap covers tax years beginning on or after both September 1, 2025, and the attorney general’s finding. It also covers later tax years beginning before the city completes the missing work or filing, as applicable. This limits city tax rates but does not guarantee a lower household tax bill.
Sponsors & Cosponsors
Sponsors
Cody Harris
House
Robert Nichols
Republican • Senate
Cosponsors
Carrie Isaac
House
Roll Call Votes
House vote • 5/10/2025
Record vote
Yes: 89 • No: 31
House vote • 5/9/2025
Record vote
Yes: 96 • No: 43
Senate vote • 4/16/2025
Record vote
Yes: 0 • No: 0
Senate vote • 4/16/2025
Record vote
Yes: 0 • No: 0
House vote • Unknown
Committee vote: Intergovernmental Affairs
Yes: 10 • No: 0
Senate vote • Unknown
Committee vote: Local Government
Yes: 6 • No: 0
Actions Timeline
Effective on 9/1/25
5/24/2025HouseSigned by the Governor
5/24/2025HouseSent to the Governor
5/13/2025HouseSigned in the House
5/13/2025HouseSigned in the Senate
5/13/2025SenateReported enrolled
5/12/2025SenateHouse passage reported
5/12/2025SenateStatement(s) of vote recorded in Journal
5/10/2025HouseRecord vote (RV#2070)
5/10/2025HousePassed
5/10/2025HouseRead 3rd time
5/10/2025HouseCommittee report sent to Calendars
5/10/2025HouseStatement(s) of vote recorded in Journal
5/9/2025HouseRecord vote (RV#1942)
5/9/2025HousePassed to 3rd reading
5/9/2025HouseRead 2nd time
5/9/2025HouseLaid out in lieu of companion (HB 4097)
5/9/2025HouseCommittee report distributed
5/9/2025HouseComte report filed with Committee Coordinator
5/9/2025HouseReported favorably w/o amendment(s)
4/28/2025HouseConsidered in formal meeting
4/28/2025HouseReferred to Intergovernmental Affairs
4/22/2025HouseRead first time
4/22/2025HouseReceived from the Senate
4/17/2025HouseReported engrossed
4/16/2025Senate
Bill Text
Engrossed
Enrolled
House Committee Report
Introduced
Senate Committee Report
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