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A BILL TO BE ENTITLED
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AN ACT
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relating to the frequency with which the comptroller is required to |
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conduct the school district property value study and the ratio |
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study of an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 403.302(a-1), Government Code, is |
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amended to read as follows: |
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(a-1) The comptroller shall conduct a study: |
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(1) [at least] every four [two] years in each school |
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district for which the most recent study resulted in a |
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determination by the comptroller that the school district's local |
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value was valid; and |
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(2) each year in a school district for which the most |
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recent study resulted in a determination by the comptroller that |
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the school district's local value was not valid. |
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SECTION 2. Section 5.10(a), Tax Code, is amended to read as |
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follows: |
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(a) Every four [At least once every two] years, the |
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comptroller shall conduct a study in each appraisal district to |
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determine the degree of uniformity of and the median level of |
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appraisals by the appraisal district within each major category of |
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property. The comptroller shall publish a report of the findings |
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of the study, including in the report the median levels of appraisal |
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for each major category of property, the coefficient of dispersion |
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around the median level of appraisal for each major category of |
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property, and any other standard statistical measures that the |
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comptroller considers appropriate. In conducting the study, the |
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comptroller shall apply appropriate standard statistical analysis |
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techniques to data collected as part of the study of school district |
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taxable values required by Section 403.302, Government Code. |
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SECTION 3. The changes in law made by this Act apply only to |
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a study conducted under Section 403.302, Government Code, or |
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Section 5.10, Tax Code, for a year that begins on or after the |
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effective date of this Act. A study for a year that began before the |
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effective date of this Act is covered by the law in effect |
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immediately before that date, and the former law is continued in |
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effect for that purpose. |
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SECTION 4. This Act takes effect January 1, 2024. |