14. • Planning & BudgetTravis County (Travis County)

Consider and take appropriate action on an order accepting and approving a service plan update to the 2026 amended and restated service and assessment plan, specifically, an updated Improvement Area #1 Assessment Roll for the Longview 71 Public Improvement District. (Commissioner Morales)

Presented in: Travis County Commissioners Court Voting Session on 2026-08-11

Staff Report & Agenda Item Details

On October 29, 2019, the Commissioners Court (the “Commissioners Court”) of Travis County, Texas (the “County”), pursuant to and in accordance with the terms, provisions, and requirements of the Public Improvement District Assessment Act, Chapter 372, Texas Local Government Code (the “PID Act”), established the Longview 71 Public Improvement District (the “District”) pursuant to a resolution (“the “Authorization Resolution”) adopted by the Commissioners Court, which Authorization Resolution was published in a newspaper of general circulation in the County and the extraterritorial jurisdiction of the City of Austin, Texas (the “City”) on November 8, 2019. The County and the Travis County Development Authority (“TCDA”) entered into a Contract for Management and Administrative Services dated April 24, 2018 pursuant to which TCDA agreed to provide management and administrative services for public improvement districts created by the Commissioners Court, including the District. TCDA has selected a third-party administrator (the “Administrator”) to assist TCDA in the management and administration of public improvement districts. Pursuant to the PID Act, the Commissioners Court published notice and convened a public hearing on March 19, 2024, regarding the levy of special assessments against benefitted property located in Improvement Area #1 of the District (the “Improvement Area #1 Assessments”). On March 19, 2024, the Commissioners Court, after notice and public hearing as required by the PID Act, adopted an order which, among other things, accepted and approved the Original Service and Assessment Plan (the “2024 SAP”) and the assessment roll for Improvement Area #1 of the District (the “Improvement Area #1 Assessment Roll”), and levied assessments against certain property within Improvement Area #1 of the District (the “Improvement Area #1 Assessed Property”). The 2024 SAP identified the authorized improvements to be provided by the District, the costs of the authorized improvements, the indebtedness to be incurred for the authorized improvements, and the manner of assessing the property in the District for the costs of the authorized improvements. On October 22, 2024 the County approved the 2024 Annual Service Plan Update which served to reclassify the Lot Type of three Lots in Improvement Area #1 and reallocate the Improvement Area #1 Assessments accordingly among the platted lots. On December 3, 2024, the Commissioners Court approved by order the 2024 Amended and Restated Service and Assessment Plan (the “2024 A&R SAP”) which served to amend and restate the 2024 Service and Assessment Plan for the purposes of (1) issuing the Improvement Area #1 Bonds and (2) updating the Improvement Area #1 Assessment Roll. On August 26, 2025, the Commissioners Court approved by order the 2025 Annual Service Plan Update which updated the Assessment Rolls. On February 10, 2026, the Commissioners Court an order