| 1 | 1 | | 88R12323 SHH-F |
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| 2 | 2 | | By: Ashby, et al. H.B. No. 3127 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the study of school district property values conducted |
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| 8 | 8 | | by the comptroller of public accounts. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 403.3011(2), Government Code, is amended |
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| 11 | 11 | | to read as follows: |
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| 12 | 12 | | (2) "Eligible school district" means a school district |
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| 13 | 13 | | for which the comptroller has determined the following: |
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| 14 | 14 | | (A) in the most recent study, the local value is |
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| 15 | 15 | | invalid under Section 403.302(c) and does not exceed the state |
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| 16 | 16 | | value for the school district determined in the study; |
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| 17 | 17 | | (B) in the two studies preceding the most recent |
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| 18 | 18 | | study, the school district's local value was valid under Section |
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| 19 | 19 | | 403.302(c); and |
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| 20 | 20 | | (C) in the most recent study, the aggregate local |
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| 21 | 21 | | value of all of the categories of property sampled by the |
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| 22 | 22 | | comptroller is not less than 90 percent of the lower limit of the |
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| 23 | 23 | | margin of error as determined by the comptroller of the aggregate |
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| 24 | 24 | | value as determined by the comptroller of all of the categories of |
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| 25 | 25 | | property sampled by the comptroller[; and |
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| 26 | 26 | | [(D) the appraisal district that appraises |
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| 27 | 27 | | property for the school district was in compliance with the scoring |
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| 28 | 28 | | requirement of the comptroller's most recent review of the |
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| 29 | 29 | | appraisal district conducted under Section 5.102, Tax Code]. |
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| 30 | 30 | | SECTION 2. Section 403.303(a), Government Code, is amended |
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| 31 | 31 | | to read as follows: |
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| 32 | 32 | | (a) A school district or a property owner whose property is |
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| 33 | 33 | | included in the study under Section 403.302 and whose tax liability |
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| 34 | 34 | | on the property is $100,000 or more may protest the comptroller's |
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| 35 | 35 | | findings under Section 403.302(g) or (h) by filing a petition with |
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| 36 | 36 | | the comptroller. The petition must be filed not later than the 50th |
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| 37 | 37 | | [40th] day after the date on which the comptroller's findings are |
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| 38 | 38 | | certified to the commissioner of education and must specify the |
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| 39 | 39 | | grounds for objection and the value claimed to be correct by the |
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| 40 | 40 | | school district or property owner. |
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| 41 | 41 | | SECTION 3. Section 403.3011, Government Code, as amended by |
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| 42 | 42 | | this Act, applies only to a study conducted under Section 403.302, |
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| 43 | 43 | | Government Code, for a tax year that begins on or after January 1, |
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| 44 | 44 | | 2024. A study conducted before that date is governed by the law in |
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| 45 | 45 | | effect immediately before the effective date of this Act, and the |
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| 46 | 46 | | former law is continued in effect for that purpose. |
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| 47 | 47 | | SECTION 4. Section 403.303, Government Code, as amended by |
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| 48 | 48 | | this Act, applies only to a protest of a finding under a study |
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| 49 | 49 | | conducted under Section 403.302, Government Code, for which a |
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| 50 | 50 | | petition is filed on or after January 1, 2024. A petition filed |
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| 51 | 51 | | before that date is governed by the law in effect on the date the |
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| 52 | 52 | | petition was filed, and the former law is continued in effect for |
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| 53 | 53 | | that purpose. |
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| 54 | 54 | | SECTION 5. This Act takes effect September 1, 2023. |
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