89R23297 PRL-F
By: Martinez Fischer, Meyer, Turner, H.B. No. 4236
Capriglione, Noble
Substitute the following for H.B. No. 4236:
By: Hickland C.S.H.B. No. 4236
A BILL TO BE ENTITLED
AN ACT
relating to the creation of a task force to evaluate the school
district property value study conducted by the comptroller of
public accounts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. (a) In this Act:
(1) "Comptroller" means the comptroller of public
accounts.
(2) "Study" means the school district property value
study conducted by the comptroller under Section 403.302,
Government Code.
(3) "Task force" means the school district property
value study task force established by this Act.
(4) "Taxing unit" has the meaning assigned by Section
1.04, Tax Code.
(b) The task force is established to:
(1) examine the use and effect of the study; and
(2) develop recommendations on the elimination or
replacement of the study and alternative methods by which the
purpose of the study may be accomplished.
(c) The task force is composed of nine members appointed as
follows:
(1) two members appointed by the governor to represent
the interests of taxpayers;
(2) one member appointed by the governor to represent
appraisal districts;
(3) two members appointed by the governor to represent
taxing units, at least one of whom must represent school districts;
(4) two members of the senate, appointed by the
lieutenant governor; and
(5) two members of the house of representatives,
appointed by the speaker of the house of representatives.
(d) The governor, lieutenant governor, and speaker of the
house of representatives shall each make the appointments required
by Subsection (c) of this section not later than November 1, 2025.
(e) A task force member is not entitled to compensation for
service on the task force but may be reimbursed for actual and
necessary expenses incurred in performing task force duties. The
task force may accept gifts, grants, and donations to pay for those
expenses.
(f) The task force shall designate a presiding officer and a
secretary from among its members.
(g) The task force shall meet at least quarterly at the call
of the presiding officer.
(h) Notwithstanding Chapter 551, Government Code, or any
other law, the task force may meet by telephone conference call,
videoconference, or other similar telecommunication method. A
meeting held by telephone conference call, videoconference, or
other similar telecommunication method is subject to the
requirements of Sections 551.125(c), (d), (e), and (f), Government
Code.
(i) The task force shall evaluate:
(1) the effects of the study on appraisals and all
taxing units;
(2) the administrative burden the study imposes on
appraisal districts, the comptroller, and taxing units;
(3) the effectiveness of the study in achieving its
purpose as described by Section 403.301, Government Code;
(4) the viability of alternative means and methods to
ensure the accuracy of the determination of the value of taxable
property for the purpose of the equitable distribution of financial
aid for public education in this state; and
(5) the consistency and reliability of the results of
the study with other appraisal district studies conducted by the
comptroller, including:
(A) the ratio study under Section 5.10, Tax Code;
(B) the review of appraisal districts under
Section 5.102, Tax Code; and
(C) the targeted review of appraisal districts
under Section 403.302(k-1), Government Code.
(j) The task force may request relevant information from the
comptroller, Texas Education Agency, appraisal districts, and
taxing units, and the entity receiving the request shall comply
with the request.
(k) The task force shall develop recommendations for the
most appropriate methods by which to address issues identified with
the continued use of the study, which may include the elimination or
replacement of the study.
(l) Not later than November 1, 2026, the task force shall
prepare and submit to the governor, the lieutenant governor, the
speaker of the house of representatives, and each other member of
the legislature a written report on the use of the study and
recommendations developed by the task force.
(m) The task force is abolished and this Act expires June 1,
2027.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.