Texas 2023 - 88th Regular

Texas Senate Bill SB1064

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the school district property value study conducted by the comptroller of public accounts.

Impact

One of the central impacts of SB1064 is the enhancement of the property valuation study's accuracy, which directly influences school funding. If passed, the bill would amend how the comptroller assesses property values, potentially ensuring that the local values align more closely with state values, thereby stabilizing funding for school districts. The proposed changes could lead to a reduction in discrepancies between local taxation and state funding, which is crucial for maintaining equitable educational resources across Texas.

Summary

Senate Bill 1064, introduced by Senator Middleton, pertains to the school district property value study conducted by the comptroller of public accounts. This bill aims to modify existing regulations surrounding how property values are assessed for taxation purposes, particularly focusing on school districts. Under this bill, adjustments would be made to the definition of 'taxable value' and the assessment of local versus state values in order to ensure a more equitable and accurate valuation process. This shift is expected to provide clearer guidelines for property appraisals affecting school district funding.

Sentiment

The general sentiment surrounding SB1064 appears to be supportive among educational stakeholders. Testimonies presented during the committee discussions indicated a recognition of the bill's potential to provide necessary property tax relief while enhancing equity in school funding. Observations from committee members highlighted the importance of addressing constituents' concerns regarding fair property evaluations, indicating a positive reception of the bill's objectives. However, it remains to be seen how various stakeholders will react as the bill progresses through the legislative process.

Contention

Notable points of contention regarding SB1064 include concerns over the balance between state oversight and local control in property valuation practices. Some opponents may argue that increasing state involvement in the assessment process could undermine local appraisal independence. Additionally, there may be skepticism regarding the effective implementation of the new valuation guidelines and their impacts on individual property owners' tax burdens. Overall, while the bill seeks to improve educational funding and property tax assessments, the implications for local governance and individual taxpayer impacts will likely provoke significant discussion.

Texas Constitutional Statutes Affected

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 3011
    • Section: 302

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 13
    • Section: 26
  • Chapter 311. Tax Increment Financing Act
    • Section: New Section
  • Chapter 312. Property Redevelopment And Tax Abatement Act
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

TX HB8

Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts.

TX HB3097

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TX SB1215

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TX HB269

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