Texas 2021 - 87th Regular

Texas House Bill HB2959

Caption

Relating to the appeal of a determination by the comptroller of public accounts of a protest of the comptroller's findings in a study of school district property values.

Impact

The implications of HB 2959 are significant for school districts engaged in disputes over property valuations. By enabling a judicial review of decisions made by the comptroller, the bill ensures that there is a formal mechanism to address grievances, possibly leading to changes in property valuations that might affect funding and resources available to school districts. The new appellate process requires that appeals be filed within a specific timeframe—30 days from notification of a final decision—thereby imposing a deadline on school districts and property owners wanting to challenge the comptroller’s findings.

Summary

House Bill 2959 seeks to amend Section 403.303(d) of the Government Code pertaining to the appeal process for determinations made by the comptroller regarding school district property values. Under this bill, a school district that protests findings from the comptroller has the option to appeal the determination in the district court of Travis County. This modification allows property owners, with the school district's approval, to join as parties in the appeal, enhancing their involvement in the process.

Contention

While the bill streamlines the appeal process, potential points of contention may arise around the interpretations of what constitutes 'arbitrary' actions by the comptroller and the standards of evidence required in court. The process of involving property owners as co-parties in appeals can also lead to disputes about who speaks for the districts and how collective interests are represented. Stakeholders will need to navigate these complexities, particularly as school districts might have differing priorities from individual property owners regarding property values.

Companion Bills

TX SB1436

Same As Relating to the appeal of a determination by the comptroller of public accounts of a protest of the comptroller's findings in a study of school district property values.

Previously Filed As

TX HB3127

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

TX HB1324

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

TX SB1064

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

TX HB149

Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.

TX HB85

Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.

TX HB167

Relating to the margin of error to be used by the comptroller of public accounts in connection with the property value study to determine whether the local value for a school district is valid.

TX HB2855

Relating to the margin of error to be used by the comptroller of public accounts in connection with the property value study to determine whether the local value for a school district is valid.

TX HB3966

Relating to the margin of error to be used by the comptroller of public accounts in connection with the property value study to determine whether the local value for a school district is valid.

TX HB971

Relating to the frequency with which the comptroller is required to conduct the school district property value study and the ratio study of an appraisal district.

TX SB102

Relating to the determination of an ad valorem tax protest or appeal on the ground of the unequal appraisal of property on the basis of the appraised value of the property relative to the median appraised value of a reasonable number of comparable properties.

Similar Bills

No similar bills found.