| 1 | 1 | | 89R2749 LHC-D |
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| 2 | 2 | | By: Cook H.B. No. 4324 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to certain studies and reviews of appraisal districts |
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| 10 | 10 | | conducted by the comptroller of public accounts. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 403.302, Government Code, is amended by |
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| 13 | 13 | | amending Subsection (c) and adding Subsection (m) to read as |
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| 14 | 14 | | follows: |
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| 15 | 15 | | (c) If after conducting the study the comptroller |
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| 16 | 16 | | determines that the local value for a school district is valid, the |
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| 17 | 17 | | local value is presumed to represent taxable value for the school |
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| 18 | 18 | | district. In the absence of that presumption, taxable value for a |
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| 19 | 19 | | school district is the state value for the school district |
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| 20 | 20 | | determined by the comptroller under Subsections (a) and (b) unless |
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| 21 | 21 | | the local value exceeds the state value, in which case the taxable |
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| 22 | 22 | | value for the school district is the district's local value. In |
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| 23 | 23 | | determining whether the local value for a school district is valid, |
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| 24 | 24 | | the comptroller shall use a margin of error that does not exceed 10 |
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| 25 | 25 | | [five] percent unless the comptroller determines that the size of |
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| 26 | 26 | | the sample of properties necessary to make the determination makes |
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| 27 | 27 | | the use of such a margin of error not feasible, in which case the |
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| 28 | 28 | | comptroller may use a larger margin of error. |
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| 29 | 29 | | (m) To the extent practicable, the comptroller shall |
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| 30 | 30 | | conduct the study for a school district and the review required by |
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| 31 | 31 | | Section 5.102, Tax Code, for each appraisal district that appraises |
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| 32 | 32 | | property for the school district in alternating years. |
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| 33 | 33 | | SECTION 2. Section 5.102, Tax Code, is amended by adding |
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| 34 | 34 | | Subsection (f) to read as follows: |
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| 35 | 35 | | (f) To the extent practicable, the comptroller shall |
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| 36 | 36 | | conduct the review required by this section and the study required |
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| 37 | 37 | | by Section 403.302, Government Code, for each school district for |
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| 38 | 38 | | which the appraisal district appraises property in alternating |
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| 39 | 39 | | years. |
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| 40 | 40 | | SECTION 3. The change in law made by this Act applies only |
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| 41 | 41 | | to a study conducted under Section 403.302, Government Code, or a |
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| 42 | 42 | | review conducted under Section 5.102, Tax Code, for a year that |
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| 43 | 43 | | begins on or after January 1, 2026. A study or review for a year |
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| 44 | 44 | | that begins before that date is covered by the law in effect |
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| 45 | 45 | | immediately before the effective date of this Act, and the prior law |
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| 46 | 46 | | is continued in effect for that purpose. |
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| 47 | 47 | | SECTION 4. This Act takes effect September 1, 2025. |
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