By: Martinez Fischer H.B. No. 5484
A BILL TO BE ENTITLED
AN ACT
relating to an appraisal review efficiency analysis conducted by
the comptroller.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.302, Government Code, is amended by
adding Subsections (b-1) and (b-2) to read as follows:
(b-1) The comptroller shall conduct an appraisal review
efficiency analysis annually to demonstrate the correlation of
results of the property value study conducted under Section
403.302, Government Code, the appraisal district ratio study
conducted under Section 5.10, Tax Code, the methods and assistance
program review conducted under Section 5.102(a), Tax Code, and the
targeted appraisal review program conducted under Section
403.302(k-1), Government Code; using data from at least the
preceding ten years to the extent for which these data are
available.
(b-2) The comptroller shall:
(1) include a detailed description of the methods by
which the appraisal review efficiency analysis was conducted;
(2) provide a copy of the appraisal review efficiency
analysis to the governor, the lieutenant governor, each member of
the senate, and each member of the house of representatives; and
(3) post the appraisal review efficiency analysis
publicly on the comptroller's Internet website.
SECTION 2. This Act takes effect January 1, 2026.