16 | | - | SECTION 1. (a) In this Act: |
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17 | | - | (1) "Comptroller" means the comptroller of public |
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18 | | - | accounts. |
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19 | | - | (2) "Study" means the school district property value |
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20 | | - | study conducted by the comptroller under Section 403.302, |
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21 | | - | Government Code. |
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22 | | - | (3) "Task force" means the school district property |
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23 | | - | value study task force established by this Act. |
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24 | | - | (4) "Taxing unit" has the meaning assigned by Section |
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25 | | - | 1.04, Tax Code. |
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26 | | - | (b) The task force is established to: |
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27 | | - | (1) examine the use and effect of the study; and |
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28 | | - | (2) develop recommendations on the elimination or |
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29 | | - | replacement of the study and alternative methods by which the |
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30 | | - | purpose of the study may be accomplished. |
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| 9 | + | SECTION 1. (a) In this section, "task force" means the |
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| 10 | + | property value study task force. |
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| 11 | + | (b) The task force is established to examine the use and |
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| 12 | + | impacts of the property value study conducted by the comptroller of |
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| 13 | + | public accounts under Section 403.302, Government Code, and to |
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| 14 | + | develop recommendations on the elimination of the property value |
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| 15 | + | study and alternative methods by which the goals of the property |
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| 16 | + | value study may be accomplished. |
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43 | | - | (d) The governor, lieutenant governor, and speaker of the |
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44 | | - | house of representatives shall each make the appointments required |
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45 | | - | by Subsection (c) of this section not later than November 1, 2025. |
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46 | | - | (e) A task force member is not entitled to compensation for |
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47 | | - | service on the task force but may be reimbursed for actual and |
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48 | | - | necessary expenses incurred in performing task force duties. The |
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49 | | - | task force may accept gifts, grants, and donations to pay for those |
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50 | | - | expenses. |
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51 | | - | (f) The task force shall designate a presiding officer and a |
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52 | | - | secretary from among its members. |
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53 | | - | (g) The task force shall meet at least quarterly at the call |
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| 29 | + | (d) A task force member is not entitled to compensation for |
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| 30 | + | service on the task force but is entitled to reimbursement for |
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| 31 | + | actual and necessary expenses incurred in performing task force |
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| 32 | + | duties. The task force may accept gifts, grants, and donations to |
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| 33 | + | pay for those expenses. |
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| 34 | + | (e) The task force shall choose the presiding officer from |
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| 35 | + | among their members. |
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| 36 | + | (f) The task force shall meet at least quarterly at the call |
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56 | 39 | | other law, the task force may meet by telephone conference call, |
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57 | 40 | | videoconference, or other similar telecommunication method. A |
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58 | 41 | | meeting held by telephone conference call, videoconference, or |
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59 | 42 | | other similar telecommunication method is subject to the |
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60 | 43 | | requirements of Sections 551.125(c), (d), (e), and (f), Government |
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61 | 44 | | Code. |
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62 | | - | (i) The task force shall evaluate: |
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63 | | - | (1) the effects of the study on appraisals and all |
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64 | | - | taxing units; |
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65 | | - | (2) the administrative burden the study imposes on |
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66 | | - | appraisal districts, the comptroller, and taxing units; |
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67 | | - | (3) the effectiveness of the study in achieving its |
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68 | | - | purpose as described by Section 403.301, Government Code; |
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| 45 | + | (h) The task force shall examine: |
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| 46 | + | (1) the effects of the property value study on |
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| 47 | + | appraisals and all taxing units; |
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| 48 | + | (2) the administrative burden the property value study |
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| 49 | + | imposes on appraisal districts, the comptroller of public accounts, |
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| 50 | + | and local taxing units; |
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| 51 | + | (3) the effectiveness of the property value study in |
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| 52 | + | achieving its purpose as defined in Section 403.301, Government |
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| 53 | + | Code; |
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73 | | - | (5) the consistency and reliability of the results of |
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74 | | - | the study with other appraisal district studies conducted by the |
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75 | | - | comptroller, including: |
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76 | | - | (A) the ratio study under Section 5.10, Tax Code; |
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77 | | - | (B) the review of appraisal districts under |
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78 | | - | Section 5.102, Tax Code; and |
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79 | | - | (C) the targeted review of appraisal districts |
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80 | | - | under Section 403.302(k-1), Government Code. |
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81 | | - | (j) The task force may request relevant information from the |
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82 | | - | comptroller, Texas Education Agency, appraisal districts, and |
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83 | | - | taxing units, and the entity receiving the request shall comply |
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84 | | - | with the request. |
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85 | | - | (k) The task force shall develop recommendations for the |
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| 58 | + | (5) the correlation of results between the property |
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| 59 | + | value study and other appraisal district studies conducted by the |
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| 60 | + | comptroller of public accounts including the appraisal district |
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| 61 | + | ratio study, methods and assistance program, and targeted appraisal |
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| 62 | + | review program. |
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| 63 | + | (i) The task force may request relevant information from the |
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| 64 | + | comptroller of public accounts; the entity receiving the request |
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| 65 | + | shall comply with the request. |
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| 66 | + | (j) The task force shall develop recommendations for the |
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87 | | - | the continued use of the study, which may include the elimination or |
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88 | | - | replacement of the study. |
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89 | | - | (l) Not later than November 1, 2026, the task force shall |
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90 | | - | prepare and submit to the governor, the lieutenant governor, the |
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91 | | - | speaker of the house of representatives, and each other member of |
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92 | | - | the legislature a written report on the use of the study and |
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93 | | - | recommendations developed by the task force. |
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94 | | - | (m) The task force is abolished and this Act expires June 1, |
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| 68 | + | the continued use of the property value study, which may include the |
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| 69 | + | elimination or replacement of the property value study. |
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| 70 | + | (k) The task force shall develop and submit a written report |
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| 71 | + | on the use of the property value study and recommendations |
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| 72 | + | developed by the task force to the governor, the lieutenant |
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| 73 | + | governor, the speaker of the house of representatives, and each |
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| 74 | + | member of the legislature not later than November 1, 2026. |
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| 75 | + | (l) The task force is abolished and this Act expires June 1, |
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