89R9229 CJC-F
By: Hinojosa of Nueces S.B. No. 1605
A BILL TO BE ENTITLED
AN ACT
relating to the determination of the value of land that is appraised
as a census of properties by the comptroller of public accounts when
conducting the study of school district property values.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.302, Government Code, is amended by
adding Subsection (b-1) to read as follows:
(b-1) In conducting the study, the comptroller shall, when
determining the value of land that is appraised as a census of
properties in a school district, including land that is appraised
on the basis of its productive capacity, ensure that appropriate
adjustments are made in the study to account for adjustments made to
the value, including the productivity value if applicable, of
individual properties included in the census of properties
resulting from protests determined under Section 41.43, Tax Code.
SECTION 2. The change in law made by this Act applies only
to the study conducted under Section 403.302, Government Code, for
a tax year that begins on or after January 1, 2026. The study for a
tax 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 3. 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.