By Pitts H.B. No. 2001
74R6415 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the effects of certain determinations made by the
1-3 comptroller in an annual ratio study of an appraisal district.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 5.10, Tax Code, is amended by amending
1-6 Subsection (a) and adding Subsections (d) and (e) to read as
1-7 follows:
1-8 (a) Except as provided by Subsection (d), the <The>
1-9 comptroller shall conduct an annual study in each appraisal
1-10 district to determine the degree of uniformity of and the median
1-11 level of appraisals by the appraisal district within each major
1-12 category of property. The comptroller shall publish a report of
1-13 the findings of the study, including in the report the median
1-14 levels of appraisal for each major category of property, the
1-15 coefficient of dispersion around the median level of appraisal for
1-16 each major category of property, and any other standard statistical
1-17 measures that the comptroller considers appropriate. In conducting
1-18 the study, the comptroller shall apply appropriate standard
1-19 statistical analysis techniques to data collected as part of the
1-20 annual study of school district taxable values required by Section
1-21 11.86(a), Education Code.
1-22 (d) If the comptroller determines on the basis of an annual
1-23 study that the median level of appraisal for an appraisal district
1-24 is at least 95 percent and not greater than 102 percent, and the
2-1 coefficient of dispersion around the median level of appraisal of
2-2 property in the district does not exceed 10, the comptroller is not
2-3 required to conduct an annual study under this section in the
2-4 district before the third year after the year for which the
2-5 determination was made.
2-6 (e) For purposes of Subsection (d), "coefficient of
2-7 dispersion" means the average absolute deviation of the appraisal
2-8 ratios in a sample of properties from the sample's median,
2-9 expressed as a percentage of the median.
2-10 SECTION 2. Section 11.86, Education Code, is amended by
2-11 adding Subsections (i), (j), and (k) to read as follows:
2-12 (i) If the comptroller determines on the basis of the annual
2-13 study under Section 5.10, Tax Code, that the median level of
2-14 appraisal for the appraisal district in which the school district
2-15 is located is at least 95 percent and not greater than 102 percent,
2-16 and the coefficient of dispersion around the median level of
2-17 appraisal of property in the district does not exceed 10, the
2-18 comptroller is not required to conduct an annual study under this
2-19 section in the district until the third year after the year for
2-20 which the determination was made.
2-21 (j) For purposes of Subsection (i), "coefficient of
2-22 dispersion" has the meaning assigned by Section 5.10, Tax Code.
2-23 (k) For a year for which the comptroller is not required to
2-24 conduct an annual study for a school district under this section, a
2-25 reference in law to a determination under this section of the
2-26 taxable value of property in the school district means the taxable
2-27 value of the property as determined by the appraisal district that
3-1 appraises property for the district.
3-2 SECTION 3. The changes in law made by this Act apply only to
3-3 an annual study under Section 5.10, Tax Code, or Section 11.86,
3-4 Education Code, conducted by the comptroller for a year that begins
3-5 on or after the effective date of this Act.
3-6 SECTION 4. The importance of this legislation and the
3-7 crowded condition of the calendars in both houses create an
3-8 emergency and an imperative public necessity that the
3-9 constitutional rule requiring bills to be read on three several
3-10 days in each house be suspended, and this rule is hereby suspended.