HB 3526 Reporting Guidance and Questions
What each field of the HB 3526 pre-election, post-election and unissued bond reports means, and answers to common questions about filing them.
About this guidance
BRB staff wrote this guidance for the three HB 3526 reports so that every local government reports the same information in the same way. The field lists below are BRB's Guidance Document.
Make a new row in the template for each proposition on the ballot, or, for the unissued bond report, for each voter-authorized proposition with bonds not yet issued.
- page How to file
- document Guidance Document (Word)
Unissued Bonds Report: what each field means
- Election Date (Date Field): Please provide a date MM/DD/YYYY.
- Proposition Number (Text Field): Enter the ballot proposition number/letter as printed on the election ballot.
- Authorizing Statute (Text Field): Cite the statutory or charter authority that authorizes the bonds. Ex. Chapter 1207 Government Code.
- Initial Authorized Amount (Number Field): Put the full dollar amount authorized by the original proposition.
- Unissued Bonds (Number Field): Put the full dollar amount that is unissued but authorized by the original proposition.
- Estimated Issuance Cost (Number Field): Sum expected fees and spreads as if issuing unissued bonds.
- Estimated Minimum Required Annual Debt Service (Number Field): Estimate annual debt service (principal + interest) for an assumed financing structure.
- Assumed Coupon Rate (Percent Field): Choose a conservative market rate based on recent comparable transactions or current market yields for similar credit and term.
- Estimated Total Debt Service (Number Field): Sum of annual debt service over the life of the bonds.
- Comments (Text Field): Provide any other information, explanations, or assumptions.
Pre-Election Report: what each field means
- Election Date (Date Field): Please provide a date MM/DD/YYYY.
- Proposition Number (Text Field): Enter the ballot proposition number/letter as printed on the election ballot.
- Ballot Language (Text Field): Use the exact wording of the proposition as it will appear on the ballot.
- Proposed Amount (Number Field): Enter the total dollar amount the bond proposition seeks to authorize.
- Estimated Issuance Cost (Number Field): Sum expected fees and spreads as if issuing unissued bonds.
- Estimated Minimum Required Annual Debt Service (Number Field): Estimate annual debt service (principal + interest) for an assumed financing structure.
- Assumed Coupon Rate (Percent Field): Choose a conservative market rate based on recent comparable transactions or current market yields for similar credit and term.
- Estimated Total Debt Service (Number Field): Sum of annual debt service over the life of the bonds.
- Purpose of Proposition (Text Field): Provide a short but clear description of what the bond funds will be used for.
Post-Election Report: what each field means
- Election Date (Date Field): Please provide a date MM/DD/YYYY.
- Proposition Number (Text Field): Enter the ballot proposition number/letter as printed on the election ballot.
- Ballot Language (Text Field): Use the exact wording of the proposition as it appeared on the ballot.
- Votes in Support (Number Field): Record the official count of “For” votes from the election results.
- Votes Against (Number Field): Record the official count of “Against” votes from the election results.
- Please provide updated pre-election information as applicable.
BRB's letter to bond counsel, 9/16/2025
BRB's Executive Director wrote to all bond counsel about the reports HB 3526 requires. The letter says:
- To collect homogeneous information required by HB 3526, Bond Review Board staff developed Excel forms for submission of the required information.
- Guidelines to help complete the forms are attached to the letter; both the guidelines and forms are available at https://www.brb.texas.gov/local-forms/.
- The guidelines and forms were designed to provide clarity and consistency when submitting unissued, pre-election, and post-election bond information to the Board.
- Required fields include, but are not limited to: Election Date, Proposition Number, and Authorizing Statute; Proposed Amount and Purpose of Proposition; Election Results (Votes in Support and Votes Against); and additional information related to issuance costs, debt service estimates, and unissued bonds.
- Completing the fields will ensure compliance with HB 3526 requirements and provide a comprehensive overview of bond election activity; standardized information supports fiscal transparency, facilitates accurate reporting, and improves the ability to analyze trends across local government issuances.
- Questions or clarification requests go to bondelections@brb.texas.gov, and completed forms are to be submitted to bondelections@brb.texas.gov.
- document Letter to Submitters (PDF, scanned)
Who files these reports?
A local government that orders a bond election files a pre-election report before it and a post-election report after it (Texas Government Code 1231.025).
A local government with bonds its voters authorized that are not yet issued files an annual unissued bond report (Texas Government Code 1231.026).
When are they due?
Pre-election report: at least 20 days before the election. Post-election report: within 20 days after the election. Unissued bond report: by September 30 each year. These dates come from the statute; BRB's Local Forms page does not state them.
How do I file?
With BRB's Excel template by email to bondelections@brb.texas.gov, named as the HB 3526 reports page shows. One report covers one election.
- page HB 3526 reports
How do I correct a report I already sent?
Write to bondelections@brb.texas.gov. If you sent an online report, give the reference number on your receipt. If you emailed a spreadsheet, give its file name. Say what to correct.
Where do questions go?
Send questions about these reports to bondelections@brb.texas.gov. For other local debt questions, write to the Local Debt Analysts at brblgs@brb.texas.gov.
- email Local Debt Analysts