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A BILL TO BE ENTITLED
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AN ACT
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relating to certain studies and reviews of appraisal districts |
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conducted by the 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 403.302, Government Code, is amended by |
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amending Subsection (c) and adding Subsection (m) to read as |
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follows: |
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(c) If after conducting the study the comptroller |
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determines that the local value for a school district is valid, the |
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local value is presumed to represent taxable value for the school |
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district. In the absence of that presumption, taxable value for a |
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school district is the state value for the school district |
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determined by the comptroller under Subsections (a) and (b) unless |
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the local value exceeds the state value, in which case the taxable |
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value for the school district is the district's local value. In |
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determining whether the local value for a school district is valid, |
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the comptroller shall use a margin of error that does not exceed 10 |
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[five] percent unless the comptroller determines that the size of |
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the sample of properties necessary to make the determination makes |
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the use of such a margin of error not feasible, in which case the |
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comptroller may use a larger margin of error. |
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(m) To the extent practicable, the comptroller shall |
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conduct the study for a school district and the review required by |
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Section 5.102, Tax Code, for each appraisal district that appraises |
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property for the school district in alternating years. |
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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) To the extent practicable, the comptroller shall |
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conduct the review required by this section and the study required |
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by Section 403.302, Government Code, for each school district for |
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which the appraisal district appraises property in alternating |
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years. |
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SECTION 3. The change in law made by this Act applies only |
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to a study conducted under Section 403.302, Government Code, or a |
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review conducted under Section 5.102, Tax Code, for a year that |
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begins on or after January 1, 2026. A study or review for a year |
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that begins before that date is covered by the law in effect |
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immediately before the effective date of this Act, and the prior law |
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is continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2025. |