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A BILL TO BE ENTITLED
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AN ACT
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relating to the creation of a task force to evaluate the school |
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district property value study conducted by the comptroller of |
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public accounts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. (a) In this Act: |
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(1) "Comptroller" means the comptroller of public |
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accounts. |
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(2) "Study" means the school district property value |
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study conducted by the comptroller under Section 403.302, |
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Government Code. |
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(3) "Task force" means the school district property |
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value study task force established by this Act. |
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(4) "Taxing unit" has the meaning assigned by Section |
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1.04, Tax Code. |
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(b) The task force is established to: |
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(1) examine the use and effect of the study; and |
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(2) develop recommendations on the elimination or |
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replacement of the study and alternative methods by which the |
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purpose of the study may be accomplished. |
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(c) The task force is composed of nine members appointed as |
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follows: |
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(1) two members appointed by the governor to represent |
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the interests of taxpayers; |
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(2) one member appointed by the governor to represent |
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appraisal districts; |
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(3) two members appointed by the governor to represent |
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taxing units, at least one of whom must represent school districts; |
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(4) two members of the senate, appointed by the |
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lieutenant governor; and |
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(5) two members of the house of representatives, |
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appointed by the speaker of the house of representatives. |
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(d) The governor, lieutenant governor, and speaker of the |
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house of representatives shall each make the appointments required |
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by Subsection (c) of this section not later than November 1, 2025. |
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(e) A task force member is not entitled to compensation for |
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service on the task force but may be reimbursed for actual and |
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necessary expenses incurred in performing task force duties. The |
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task force may accept gifts, grants, and donations to pay for those |
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expenses. |
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(f) The task force shall designate a presiding officer and a |
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secretary from among its members. |
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(g) The task force shall meet at least quarterly at the call |
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of the presiding officer. |
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(h) Notwithstanding Chapter 551, Government Code, or any |
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other law, the task force may meet by telephone conference call, |
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videoconference, or other similar telecommunication method. A |
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meeting held by telephone conference call, videoconference, or |
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other similar telecommunication method is subject to the |
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requirements of Sections 551.125(c), (d), (e), and (f), Government |
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Code. |
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(i) The task force shall evaluate: |
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(1) the effects of the study on appraisals and all |
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taxing units; |
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(2) the administrative burden the study imposes on |
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appraisal districts, the comptroller, and taxing units; |
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(3) the effectiveness of the study in achieving its |
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purpose as described by Section 403.301, Government Code; |
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(4) the viability of alternative means and methods to |
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ensure the accuracy of the determination of the value of taxable |
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property for the purpose of the equitable distribution of financial |
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aid for public education in this state; and |
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(5) the consistency and reliability of the results of |
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the study with other appraisal district studies conducted by the |
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comptroller, including: |
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(A) the ratio study under Section 5.10, Tax Code; |
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(B) the review of appraisal districts under |
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Section 5.102, Tax Code; and |
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(C) the targeted review of appraisal districts |
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under Section 403.302(k-1), Government Code. |
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(j) The task force may request relevant information from the |
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comptroller, Texas Education Agency, appraisal districts, and |
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taxing units, and the entity receiving the request shall comply |
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with the request. |
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(k) The task force shall develop recommendations for the |
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most appropriate methods by which to address issues identified with |
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the continued use of the study, which may include the elimination or |
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replacement of the study. |
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(l) Not later than November 1, 2026, the task force shall |
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prepare and submit to the governor, the lieutenant governor, the |
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speaker of the house of representatives, and each other member of |
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the legislature a written report on the use of the study and |
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recommendations developed by the task force. |
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(m) The task force is abolished and this Act expires June 1, |
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2027. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2025. |