| 1 | 1 | | 88R2079 DRS-D |
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| 2 | 2 | | By: Goodwin H.B. No. 971 |
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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 frequency with which the comptroller is required to |
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| 8 | 8 | | conduct the school district property value study and the ratio |
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| 9 | 9 | | study of an appraisal district. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 403.302(a-1), Government Code, is |
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| 12 | 12 | | amended to read as follows: |
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| 13 | 13 | | (a-1) The comptroller shall conduct a study: |
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| 14 | 14 | | (1) [at least] every four [two] years in each school |
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| 15 | 15 | | district for which the most recent study resulted in a |
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| 16 | 16 | | determination by the comptroller that the school district's local |
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| 17 | 17 | | value was valid; and |
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| 18 | 18 | | (2) each year in a school district for which the most |
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| 19 | 19 | | recent study resulted in a determination by the comptroller that |
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| 20 | 20 | | the school district's local value was not valid. |
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| 21 | 21 | | SECTION 2. Section 5.10(a), Tax Code, is amended to read as |
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| 22 | 22 | | follows: |
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| 23 | 23 | | (a) Every four [At least once every two] years, the |
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| 24 | 24 | | comptroller shall conduct a study in each appraisal district to |
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| 25 | 25 | | determine the degree of uniformity of and the median level of |
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| 26 | 26 | | appraisals by the appraisal district within each major category of |
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| 27 | 27 | | property. The comptroller shall publish a report of the findings |
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| 28 | 28 | | of the study, including in the report the median levels of appraisal |
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| 29 | 29 | | for each major category of property, the coefficient of dispersion |
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| 30 | 30 | | around the median level of appraisal for each major category of |
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| 31 | 31 | | property, and any other standard statistical measures that the |
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| 32 | 32 | | comptroller considers appropriate. In conducting the study, the |
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| 33 | 33 | | comptroller shall apply appropriate standard statistical analysis |
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| 34 | 34 | | techniques to data collected as part of the study of school district |
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| 35 | 35 | | taxable values required by Section 403.302, Government Code. |
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| 36 | 36 | | SECTION 3. The changes in law made by this Act apply only to |
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| 37 | 37 | | a study conducted under Section 403.302, Government Code, or |
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| 38 | 38 | | Section 5.10, Tax Code, for a year that begins on or after the |
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| 39 | 39 | | effective date of this Act. A study for a year that began before the |
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| 40 | 40 | | effective date of this Act is covered by the law in effect |
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| 41 | 41 | | immediately before that date, and the former law is continued in |
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| 42 | 42 | | effect for that purpose. |
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| 43 | 43 | | SECTION 4. This Act takes effect January 1, 2024. |
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