Amend HB 3492 (Senate committee printing) by adding the
following SECTION to the bill, appropriately numbered, and
renumbering subsequent SECTIONS accordingly:
SECTION __. Section 403.302(c), Government Code, is amended
to read as follows:
(c) If after conducting the annual study the comptroller
determines that the local value for a school district is valid, the
local value is presumed to represent taxable value for the school
district. In the absence of that presumption, taxable value for a
school district is the state value for the school district
determined by the comptroller under Subsections (a) and (b) unless
the local value exceeds the state value, in which case the taxable
value for the school district is the district's local value. In
determining whether the local value for a school district is valid,
the comptroller shall use a margin of error of 10 [that does not
exceed five] percent unless the comptroller determines that the
size of the sample of properties necessary to make the
determination makes the use of such a margin of error not feasible,
in which case the comptroller may use a larger margin of error.