| 2 | 4 | | |
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| 3 | 5 | | |
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| 4 | 6 | | A BILL TO BE ENTITLED |
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| 5 | 7 | | AN ACT |
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| 6 | 8 | | relating to an appraisal review efficiency analysis conducted by |
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| 7 | 9 | | the comptroller. |
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| 8 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 11 | | SECTION 1. Section 403.302, Government Code, is amended by |
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| 10 | 12 | | adding Subsections (b-1) and (b-2) to read as follows: |
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| 11 | 13 | | (b-1) The comptroller shall conduct an appraisal review |
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| 12 | 14 | | efficiency analysis annually to demonstrate the correlation of |
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| 13 | 15 | | results of the property value study conducted under Section |
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| 14 | 16 | | 403.302, Government Code, the appraisal district ratio study |
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| 15 | 17 | | conducted under Section 5.10, Tax Code, the methods and assistance |
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| 16 | 18 | | program review conducted under Section 5.102(a), Tax Code, and the |
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| 17 | 19 | | targeted appraisal review program conducted under Section |
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| 18 | 20 | | 403.302(k-1), Government Code; using data from at least the |
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| 19 | 21 | | preceding ten years to the extent for which these data are |
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| 20 | 22 | | available. |
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| 21 | 23 | | (b-2) The comptroller shall: |
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| 22 | 24 | | (1) include a detailed description of the methods by |
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| 23 | 25 | | which the appraisal review efficiency analysis was conducted; |
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| 24 | 26 | | (2) provide a copy of the appraisal review efficiency |
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| 25 | 27 | | analysis to the governor, the lieutenant governor, each member of |
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| 26 | 28 | | the senate, and each member of the house of representatives; and |
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| 27 | 29 | | (3) post the appraisal review efficiency analysis |
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| 28 | 30 | | publicly on the comptroller's Internet website. |
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| 29 | 31 | | SECTION 2. This Act takes effect January 1, 2026. |
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