88R12323 SHH-F
By: Ashby, et al. H.B. No. 3127
A BILL TO BE ENTITLED
AN ACT
relating to the study of school district property values conducted
by the comptroller of public accounts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.3011(2), Government Code, is amended
to read as follows:
(2) "Eligible school district" means a school district
for which the comptroller has determined the following:
(A) in the most recent study, the local value is
invalid under Section 403.302(c) and does not exceed the state
value for the school district determined in the study;
(B) in the two studies preceding the most recent
study, the school district's local value was valid under Section
403.302(c); and
(C) in the most recent study, the aggregate local
value of all of the categories of property sampled by the
comptroller is not less than 90 percent of the lower limit of the
margin of error as determined by the comptroller of the aggregate
value as determined by the comptroller of all of the categories of
property sampled by the comptroller[; and
[(D) the appraisal district that appraises
property for the school district was in compliance with the scoring
requirement of the comptroller's most recent review of the
appraisal district conducted under Section 5.102, Tax Code].
SECTION 2. Section 403.303(a), Government Code, is amended
to read as follows:
(a) A school district or a property owner whose property is
included in the study under Section 403.302 and whose tax liability
on the property is $100,000 or more may protest the comptroller's
findings under Section 403.302(g) or (h) by filing a petition with
the comptroller. The petition must be filed not later than the 50th
[40th] day after the date on which the comptroller's findings are
certified to the commissioner of education and must specify the
grounds for objection and the value claimed to be correct by the
school district or property owner.
SECTION 3. Section 403.3011, Government Code, as amended by
this Act, applies only to a study conducted under Section 403.302,
Government Code, for a tax year that begins on or after January 1,
2024. A study conducted before that date is governed by the law in
effect immediately before the effective date of this Act, and the
former law is continued in effect for that purpose.
SECTION 4. Section 403.303, Government Code, as amended by
this Act, applies only to a protest of a finding under a study
conducted under Section 403.302, Government Code, for which a
petition is filed on or after January 1, 2024. A petition filed
before that date is governed by the law in effect on the date the
petition was filed, and the former law is continued in effect for
that purpose.
SECTION 5. This Act takes effect September 1, 2023.