89R2749 LHC-D
By: Cook H.B. No. 4324
A BILL TO BE ENTITLED
AN ACT
relating to certain studies and reviews of appraisal districts
conducted by the comptroller of public accounts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.302, Government Code, is amended by
amending Subsection (c) and adding Subsection (m) to read as
follows:
(c) If after conducting the study the comptroller
determines that the local value for a school district is valid, the
local value is presumed to represent taxable value for the school
district. In the absence of that presumption, taxable value for a
school district is the state value for the school district
determined by the comptroller under Subsections (a) and (b) unless
the local value exceeds the state value, in which case the taxable
value for the school district is the district's local value. In
determining whether the local value for a school district is valid,
the comptroller shall use a margin of error that does not exceed 10
[five] percent unless the comptroller determines that the size of
the sample of properties necessary to make the determination makes
the use of such a margin of error not feasible, in which case the
comptroller may use a larger margin of error.
(m) To the extent practicable, the comptroller shall
conduct the study for a school district and the review required by
Section 5.102, Tax Code, for each appraisal district that appraises
property for the school district in alternating years.
SECTION 2. Section 5.102, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) To the extent practicable, the comptroller shall
conduct the review required by this section and the study required
by Section 403.302, Government Code, for each school district for
which the appraisal district appraises property in alternating
years.
SECTION 3. The change in law made by this Act applies only
to a study conducted under Section 403.302, Government Code, or a
review conducted under Section 5.102, Tax Code, for a year that
begins on or after January 1, 2026. A study or review for a year
that begins before that date is covered by the law in effect
immediately before the effective date of this Act, and the prior law
is continued in effect for that purpose.
SECTION 4. This Act takes effect September 1, 2025.