88R2079 DRS-D
By: Goodwin H.B. No. 971
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.302(a-1), Government Code, is
amended to read as follows:
(a-1) The comptroller shall conduct a study:
(1) [at least] every four [two] years in each school
district for which the most recent study resulted in a
determination by the comptroller that the school district's local
value was valid; and
(2) each year in a school district for which the most
recent study resulted in a determination by the comptroller that
the school district's local value was not valid.
SECTION 2. Section 5.10(a), Tax Code, is amended to read as
follows:
(a) Every four [At least once every two] years, the
comptroller shall conduct a study in each appraisal district to
determine the degree of uniformity of and the median level of
appraisals by the appraisal district within each major category of
property. The comptroller shall publish a report of the findings
of the study, including in the report the median levels of appraisal
for each major category of property, the coefficient of dispersion
around the median level of appraisal for each major category of
property, and any other standard statistical measures that the
comptroller considers appropriate. In conducting the study, the
comptroller shall apply appropriate standard statistical analysis
techniques to data collected as part of the study of school district
taxable values required by Section 403.302, Government Code.
SECTION 3. The changes in law made by this Act apply only to
a study conducted under Section 403.302, Government Code, or
Section 5.10, Tax Code, for a year that begins on or after the
effective date of this Act. A study for a year that began before the
effective date of this Act is covered by the law in effect
immediately before that date, and the former law is continued in
effect for that purpose.
SECTION 4. This Act takes effect January 1, 2024.