HB 1433
Hickland Bill Orders Audits After Five Years Above No-New-Revenue Rate
Died in committee
Verdict: No flags
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to efficiency audits for certain political subdivisions.
Caption from analyzed text · version I.
Summary
The local government pays for its own audit. Only tax years from 2022 on count.
This bill requires a city, county, or other local taxing unit (but not a school district) to pay for an independent efficiency audit if it adopts a property tax rate above the no-new-revenue rate five years in a row. Only tax years from 2022 on count toward the five years, and a local government hit by a governor's disaster declaration can skip the audit by asking voters to approve a higher rate within two years. The auditor must finish within three months, the local government must hand over the records and staff the auditor asks for, and the results must be discussed in an open meeting and posted online within 30 days.
Labels
Labels: NEVER GOT A HEARING. Filed Nov 21, 2024 and referred to the House Intergovernmental Affairs committee. No public hearing. The bill died.
Receipt
The receipt
89R-HB1433 · 2024-11-21
SOLD BY
ITEM
relating to efficiency audits for certain political subdivisions.
WHAT IT DOES
The local government pays for its own audit. Only tax years from 2022 on count.
This bill requires a city, county, or other local taxing unit (but not a school district) to pay for an independent efficiency audit if it adopts a property tax rate above the no-new-revenue rate five years in a row. Only tax years from 2022 on count toward the five years, and a local government hit by a governor's disaster declaration can skip the audit by asking voters to approve a higher rate within two years. The auditor must finish within three months, the local government must hand over the records and staff the auditor asks for, and the results must be discussed in an open meeting and posted online within 30 days.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to Intergovernmental Affairs
FILED UNDER
GOVERNMENT GROWTH UNDER A CONSERVATIVE BANNER
THE TEXT
“An auditor selected by the governing body of a political subdivision must maintain independence from the political subdivision and complete the efficiency audit not later than three months after the date the auditor was selected.”
Bill text, introduced version (I)
The bill requires local governments that keep raising tax rates to hire an outside auditor to study their operations, paid for by the local government.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Oct 31, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Texans for Lawsuit Reform PAC$310,226.49
Texans for Lawsuit Reform PAC
$310,226.49
- Cash
- $50,000.00
- Paid by others
- $260,226.49
- Total
- $310,226.49
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 30, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101005755, 101019808, 101048921, 101069141, 101072319.
Texas Conservative Majority PAC$135,152.00
Texas Conservative Majority PAC
$135,152.00
- Cash
- $10,000.00
- Paid by others
- $125,152.00
- Total
- $135,152.00
Also funds 42 other sitting lawmakers.
Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Sep 8, 2026 to Sep 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101069141.
Court Reform Action for Families Texas PAC$25,000.00
Court Reform Action for Families Texas PAC
$25,000.00
- Cash
- $25,000.00
- Paid by others
- $0.00
- Total
- $25,000.00
Also funds 32 other sitting lawmakers.
Derived recipient stock · Feb 20, 2026 to Oct 14, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · on Sep 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101069141.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$310,226.49
- Cash
- $50,000.00
- Paid by others
- $260,226.49
- Total
- $310,226.49
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 30, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101005755, 101019808, 101048921, 101069141, 101072319.
Texas Conservative Majority PAC
$135,152.00
- Cash
- $10,000.00
- Paid by others
- $125,152.00
- Total
- $135,152.00
Also funds 42 other sitting lawmakers.
Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Sep 8, 2026 to Sep 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101069141.
Court Reform Action for Families Texas PAC
$25,000.00
- Cash
- $25,000.00
- Paid by others
- $0.00
- Total
- $25,000.00
Also funds 32 other sitting lawmakers.
Derived recipient stock · Feb 20, 2026 to Oct 14, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · on Sep 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101069141.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas House · Filed Nov 21, 2024
03/11/2025 H Referred to Intergovernmental Affairs: Mar 11 2025 3:26PM
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Intergovernmental Affairs · Final status: Died in committee
Subjects
Open Meetings
Political Subdivisions
Taxation--General
AUDITS & AUDITORS
Text
The text as introduced · 429 words
By: Hickland H.B. No. 1433 A BILL TO BE ENTITLED AN ACT relating to efficiency audits for certain political subdivisions. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 140, Local Government Code, is amended by adding Section 140.014 to read as follows: Sec. 140.014. EFFICIENCY AUDIT. (a) In this section: (1) "Efficiency audit" means an investigation of the operations of a political subdivision to examine fiscal management, efficiency, and utilization of resources. (2) "No-new-revenue tax rate" means the no-new-revenue tax rate calculated under Chapter 26, Tax Code. (3) "Tax year" has the meaning assigned by Section 1.04, Tax Code. (b) This section applies only to a political subdivision other than a school district that is defined as a taxing unit by Section 1.04, Tax Code. (c) Except as provided by Subsection (d), the governing body of a political subdivision that adopts an ad valorem tax rate that exceeds the no-new-revenue tax rate for five consecutive tax years shall conduct an efficiency audit. (c-1) A tax year that occurred before the 2022 tax year is not included in a determination made under Subsection (c) that a political subdivision adopted an ad valorem tax rate that exceeds the no-new-revenue tax rate for five consecutive tax years. This subsection expires January 1, 2027. (d) The governing body of a political subdivision all or part of which is located in an area declared a disaster area by the governor under Chapter 418, Government Code, may hold an election to seek voter approval to adopt a tax rate that exceeds the no-new-revenue tax rate during the two-year period following the date of the declaration without conducting an efficiency audit otherwise required under this section. (e) A political subdivision must pay for the costs associated with an efficiency audit required under this section. (f) An auditor selected by the governing body of a political subdivision must maintain independence from the political subdivision and complete the efficiency audit not later than three months after the date the auditor was selected. (g) The governing body of a political subdivision must hold an open meeting to discuss the results of an efficiency audit conducted under this section. Not later than 30 days after the date of the open meeting, the results of an efficiency audit conducted under this section must be posted on the political subdivision's Internet website. (h) A political subdivision shall provide all documents, records, and personnel requested by the auditor as needed to conduct the audit in an efficient manner. SECTION 2. This Act takes effect September 1, 2025.