BILL ANALYSIS

 

 

Senate Research Center

H.B. 3127

88R12323 SHH-F

By: Ashby (Springer)

 

Local Government

 

5/20/2023

 

Engrossed

 

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

H.B. 3127 amends current law relating to the study of school district property values conducted by the comptroller of public accounts.

 

RULEMAKING AUTHORITY

 

Rulemaking authority previously granted to Comptroller of Public Accounts of the State of Texas� is rescinded in SECTION 1 (Section 403.3011, Government Code) of this bill.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1. Amends Section 403.3011(2), Government Code, as follows:

 

(2)  Provides that "eligible school district" means a school district for which the Comptroller of Public Accounts of the State of Texas (comptroller) has determined the following:

 

(A) makes no changes to this paragraph;

 

(B)-(C) makes nonsubstantive changes to these paragraphs; and

 

Deletes existing text of Paragraph (D) providing that "eligible school district" means a school district for which the comptroller has determined the appraisal district that appraises property for the school district was in compliance with the scoring requirement of the comptroller's most recent review of the appraisal district conducted under Section 5.102 (Review of Appraisal Districts), Tax Code.

 

SECTION 2. Amends Section 403.303(a), Government Code, as follows:

 

(a) Requires that a protest petition be filed not later than the 50th day, rather than 40th day, after the date on which the comptroller's findings are certified to the commissioner of education and to specify the grounds for objection and the value claimed to be correct by the school district or property owner.

 

SECTION 3. Makes application of Section 403.3011, Government Code, as amended by this Act, prospective to January 1, 2024.

 

SECTION 4. Makes application of Section 403.303, Government Code, as amended by this Act, prospective to January 1, 2024.

 

SECTION 5. Effective date: September 1, 2023.