# Texas SB 1851: Relating to the penalty for noncompliance with certain audit requirements by a municipality. Texas SB 1851, Relating to the penalty for noncompliance with certain audit requirements by a municipality., is a 89th Legislature Regular Session Senate bill sponsored by Cody Harris, Robert Nichols (Republican); status signed, last action 2025-05-24 (Effective on 9/1/25) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/TX-SB1851-89R - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Texas SB 1851 - State: Texas - Session: 89th Legislature Regular Session - Title: Relating to the penalty for noncompliance with certain audit requirements by a municipality. - Status: signed - Chamber: Senate - Introduced: 2025-03-04 - Last action: 2025-05-24, Effective on 9/1/25 - Sponsors: Cody Harris, Robert Nichols (Republican) - Cosponsors: 1 - Subjects: City Government--Finance, City Government--General, AUDITS & AUDITORS - Touches household money: no - Roll calls: 6 (201 yes, 74 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Property tax caps for cities missing audits: benefit, low. 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 pre… ## Sponsors and cosponsors - Sponsor: Cody Harris, House - Sponsor: Robert Nichols (Republican), Senate - Cosponsor: Carrie Isaac, House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-10 | House | Record vote | pass | 89 | 31 | | | 2025-05-09 | House | Record vote | pass | 96 | 43 | | | 2025-04-16 | Senate | Record vote | pass | | | | | 2025-04-16 | Senate | Record vote | pass | | | | | | House | Committee vote: Intergovernmental Affairs | pass | 10 | 0 | | | | Senate | Committee vote: Local Government | pass | 6 | 0 | | ## Actions (50) - 2025-05-24: Effective on 9/1/25 (House) - 2025-05-24: Signed by the Governor (House) - 2025-05-13: Sent to the Governor (House) - 2025-05-13: Signed in the House (House) - 2025-05-13: Signed in the Senate (Senate) - 2025-05-12: Reported enrolled (Senate) - 2025-05-12: House passage reported (Senate) - 2025-05-10: Statement(s) of vote recorded in Journal (House) - 2025-05-10: Record vote (RV#2070) (House) - 2025-05-10: Passed (House) - 2025-05-10: Read 3rd time (House) - 2025-05-10: Committee report sent to Calendars (House) - 2025-05-09: Statement(s) of vote recorded in Journal (House) - 2025-05-09: Record vote (RV#1942) (House) - 2025-05-09: Passed to 3rd reading (House) - 2025-05-09: Read 2nd time (House) - 2025-05-09: Laid out in lieu of companion (HB 4097) (House) - 2025-05-09: Committee report distributed (House) - 2025-05-09: Comte report filed with Committee Coordinator (House) - 2025-04-28: Reported favorably w/o amendment(s) (House) - 2025-04-28: Considered in formal meeting (House) - 2025-04-22: Referred to Intergovernmental Affairs (House) - 2025-04-22: Read first time (House) - 2025-04-17: Received from the Senate (House) - 2025-04-16: Reported engrossed (Senate) - 2025-04-16: Record vote (Senate) - 2025-04-16: Passed (Senate) - 2025-04-16: Read 3rd time (Senate) - 2025-04-16: Record vote (Senate) - 2025-04-16: Three day rule suspended (Senate) - 2025-04-16: Vote recorded in Journal (Senate) - 2025-04-16: Read 2nd time & passed to engrossment (Senate) - 2025-04-16: Laid before the Senate (Senate) - 2025-04-16: Placed on intent calendar (Senate) - 2025-04-16: Placed on local & uncontested calendar (Senate) - 2025-04-14: Not again placed on intent calendar (Senate) - 2025-04-10: Placed on intent calendar (Senate) - 2025-04-07: Committee report printed and distributed (Senate) - 2025-04-07: Recommended for local & uncontested calendar (Senate) - 2025-04-07: Reported favorably w/o amendments (Senate) - 2025-04-03: Vote taken in committee (Senate) - 2025-04-03: Considered in public hearing (Senate) - 2025-03-31: Left pending in committee (Senate) - 2025-03-31: Testimony taken in committee (Senate) - 2025-03-31: Considered in public hearing (Senate) - 2025-03-31: Scheduled for public hearing on . . . (Senate) - 2025-03-17: Referred to Local Government (Senate) - 2025-03-17: Read first time (Senate) - 2025-03-04: Filed (Senate) - 2025-03-04: Received by the Secretary of the Senate (Senate) ## Bill text - Engrossed: [HTML](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851E.HTM), [PDF](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851E.PDF) - Enrolled: [HTML](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851F.HTM), [PDF](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851F.PDF) - House Committee Report: [HTML](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851H.HTM), [PDF](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851H.PDF) - Introduced: [HTML](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851I.HTM), [PDF](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851I.PDF) - Senate Committee Report: [HTML](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851S.HTM), [PDF](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851S.PDF) ## Related bills - SB 2111: Relating to legal representation of indigent persons in this state and to proceedings before a magistrate including the appointment of counsel for an indigent… (vetoed) - SB 1838: Relating to the appointment of attorneys ad litem and the compensation of certain attorneys ad litem in suits affecting the parent-child relationship filed by… (vetoed) - SB 3: Relating to the regulation of products derived from hemp, including consumable hemp products and the hemp-derived cannabinoids contained in those products; req… (vetoed) - SB 2878: Relating to the operation and administration of and practices and procedures related to proceedings in the judicial branch of state government, including court… (vetoed) - SB 646: Relating to repayment of certain mental health professional education loans. (signed) - HB 4325: Relating to civil liability for prohibited barratry. (became law) ## Sources - [Engrossed (HTML)](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851E.HTM) - [Engrossed (PDF)](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851E.PDF) - [Enrolled (HTML)](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851F.HTM) - [Enrolled (PDF)](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851F.PDF) - [House Committee Report (HTML)](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851H.HTM) - [House Committee Report (PDF)](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851H.PDF) - [Introduced (HTML)](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851I.HTM) - [Introduced (PDF)](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851I.PDF) - [Senate Committee Report (HTML)](http://capitol.texas.gov/tlodocs/89R/billtext/html/SB01851S.HTM) - [Senate Committee Report (PDF)](http://capitol.texas.gov/tlodocs/89R/billtext/pdf/SB01851S.PDF) ## Related - [SB 2111: Relating to legal representation of indigent persons in this state and to proce…](https://policyrisk.com/state-bill/TX-SB2111-89R) - [SB 1838: Relating to the appointment of attorneys ad litem and the compensation of certa…](https://policyrisk.com/state-bill/TX-SB1838-89R) - [SB 3: Relating to the regulation of products derived from hemp, including consumable…](https://policyrisk.com/state-bill/TX-SB3-89R) - [SB 2878: Relating to the operation and administration of and practices and procedures re…](https://policyrisk.com/state-bill/TX-SB2878-89R) - [SB 646: Relating to repayment of certain mental health professional education loans.](https://policyrisk.com/state-bill/TX-SB646-89R) - [HB 4325: Relating to civil liability for prohibited barratry.](https://policyrisk.com/state-bill/TX-HB4325-89R) - [Texas bills](https://policyrisk.com/states/texas/bills) - [Texas state hub](https://policyrisk.com/states/texas) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/TX-SB1851-89R (as of 2026-10-19).