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A BILL TO BE ENTITLED
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AN ACT
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relating to the study of school district property values conducted |
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by the comptroller of public accounts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 403.3011(2), Government Code, is amended |
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to read as follows: |
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(2) "Eligible school district" means a school district |
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for which the comptroller has determined the following: |
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(A) in the most recent study, the local value is |
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invalid under Section 403.302(c) and does not exceed the state |
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value for the school district determined in the study; |
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(B) in the two studies preceding the most recent |
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study, the school district's local value was valid under Section |
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403.302(c); and |
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(C) in the most recent study, the aggregate local |
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value of all of the categories of property sampled by the |
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comptroller is not less than 90 percent of the lower limit of the |
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margin of error as determined by the comptroller of the aggregate |
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value as determined by the comptroller of all of the categories of |
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property sampled by the comptroller[; and |
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[(D) the appraisal district that appraises |
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property for the school district was in compliance with the scoring |
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requirement of the comptroller's most recent review of the |
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appraisal district conducted under Section 5.102, Tax Code]. |
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SECTION 2. Section 403.303(a), Government Code, is amended |
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to read as follows: |
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(a) A school district or a property owner whose property is |
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included in the study under Section 403.302 and whose tax liability |
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on the property is $100,000 or more may protest the comptroller's |
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findings under Section 403.302(g) or (h) by filing a petition with |
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the comptroller. The petition must be filed not later than the 50th |
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[40th] day after the date on which the comptroller's findings are |
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certified to the commissioner of education and must specify the |
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grounds for objection and the value claimed to be correct by the |
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school district or property owner. |
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SECTION 3. Section 403.3011, Government Code, as amended by |
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this Act, applies only to a study conducted under Section 403.302, |
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Government Code, for a tax year that begins on or after January 1, |
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2024. A study conducted before that date is governed by the law in |
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effect immediately before the effective date of this Act, and the |
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former law is continued in effect for that purpose. |
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SECTION 4. Section 403.303, Government Code, as amended by |
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this Act, applies only to a protest of a finding under a study |
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conducted under Section 403.302, Government Code, for which a |
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petition is filed on or after January 1, 2024. A petition filed |
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before that date is governed by the law in effect on the date the |
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petition was filed, and the former law is continued in effect for |
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that purpose. |
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SECTION 5. This Act takes effect September 1, 2023. |