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A BILL TO BE ENTITLED
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AN ACT
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relating to the study of school district property values conducted |
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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 403.3011(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 |
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recent study, the school district's local value was valid under |
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Section 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 4. This Act takes effect January 1, 2026. |