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A BILL TO BE ENTITLED
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AN ACT
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relating to an appraisal review efficiency analysis conducted by |
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the comptroller. |
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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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adding Subsections (b-1) and (b-2) to read as follows: |
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(b-1) The comptroller shall conduct an appraisal review |
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efficiency analysis annually to demonstrate the correlation of |
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results of the property value study conducted under Section |
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403.302, Government Code, the appraisal district ratio study |
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conducted under Section 5.10, Tax Code, the methods and assistance |
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program review conducted under Section 5.102(a), Tax Code, and the |
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targeted appraisal review program conducted under Section |
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403.302(k-1), Government Code; using data from at least the |
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preceding ten years to the extent for which these data are |
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available. |
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(b-2) The comptroller shall: |
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(1) include a detailed description of the methods by |
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which the appraisal review efficiency analysis was conducted; |
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(2) provide a copy of the appraisal review efficiency |
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analysis to the governor, the lieutenant governor, each member of |
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the senate, and each member of the house of representatives; and |
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(3) post the appraisal review efficiency analysis |
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publicly on the comptroller's Internet website. |
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SECTION 2. This Act takes effect January 1, 2026. |