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A BILL TO BE ENTITLED
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AN ACT
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relating to certain ad valorem tax-related studies conducted by the |
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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 5.102, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The comptroller shall prepare a report each year |
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summarizing the findings of the reviews conducted under this |
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section in that year. The comptroller shall include the report in |
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the report required under Section 5.10. The report must include: |
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(1) the number of appraisal districts for which the |
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comptroller conducted a limited-scope review under Subsection |
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(a-1); |
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(2) the number of recommendations made under |
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Subsection (c) and the percentage increase or decrease in the |
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number of those recommendations as compared to the preceding year; |
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(3) the number of appraisal districts subject to |
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Subsection (e); and |
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(4) any other information the comptroller determines |
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necessary. |
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SECTION 3. Section 403.3011(2), Government Code, as amended |
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by this Act, applies only to a study conducted under Section 403.302 |
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of that code for a tax year that begins on or after January 1, 2026. |
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A study conducted before that date is governed by the law in effect |
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immediately before the effective date of this Act, and the former |
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law is continued in effect for that purpose. |
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SECTION 4. Section 5.102(f), Tax Code, as added by this Act, |
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applies only to a review conducted under that section for a tax year |
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that begins on or after January 1, 2026. |
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SECTION 5. This Act takes effect September 1, 2025. |