| 1 | 1 | | 89R6179 MLH-F |
|---|
| 2 | 2 | | By: Eckhardt S.B. No. 1913 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | A BILL TO BE ENTITLED |
|---|
| 8 | 8 | | AN ACT |
|---|
| 9 | 9 | | relating to certain ad valorem tax-related studies conducted by the |
|---|
| 10 | 10 | | comptroller of public accounts. |
|---|
| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 12 | 12 | | SECTION 1. Section 403.3011(2), Government Code, is amended |
|---|
| 13 | 13 | | to read as follows: |
|---|
| 14 | 14 | | (2) "Eligible school district" means a school district |
|---|
| 15 | 15 | | for which the comptroller has determined the following: |
|---|
| 16 | 16 | | (A) in the most recent study, the local value is |
|---|
| 17 | 17 | | invalid under Section 403.302(c) and does not exceed the state |
|---|
| 18 | 18 | | value for the school district determined in the study; |
|---|
| 19 | 19 | | (B) in the two studies preceding the most recent |
|---|
| 20 | 20 | | study, the school district's local value was valid under Section |
|---|
| 21 | 21 | | 403.302(c); and |
|---|
| 22 | 22 | | (C) in the most recent study, the aggregate local |
|---|
| 23 | 23 | | value of all of the categories of property sampled by the |
|---|
| 24 | 24 | | comptroller is not less than 90 percent of the lower limit of the |
|---|
| 25 | 25 | | margin of error as determined by the comptroller of the aggregate |
|---|
| 26 | 26 | | value as determined by the comptroller of all of the categories of |
|---|
| 27 | 27 | | property sampled by the comptroller [; and |
|---|
| 28 | 28 | | [(D) the appraisal district that appraises |
|---|
| 29 | 29 | | property for the school district was in compliance with the scoring |
|---|
| 30 | 30 | | requirement of the comptroller's most recent review of the |
|---|
| 31 | 31 | | appraisal district conducted under Section 5.102, Tax Code]. |
|---|
| 32 | 32 | | SECTION 2. Section 5.102, Tax Code, is amended by adding |
|---|
| 33 | 33 | | Subsection (f) to read as follows: |
|---|
| 34 | 34 | | (f) The comptroller shall prepare a report each year |
|---|
| 35 | 35 | | summarizing the findings of the reviews conducted under this |
|---|
| 36 | 36 | | section in that year. The comptroller shall include the report in |
|---|
| 37 | 37 | | the report required under Section 5.10. The report must include: |
|---|
| 38 | 38 | | (1) the number of appraisal districts for which the |
|---|
| 39 | 39 | | comptroller conducted a limited-scope review under Subsection |
|---|
| 40 | 40 | | (a-1); |
|---|
| 41 | 41 | | (2) the number of recommendations made under |
|---|
| 42 | 42 | | Subsection (c) and the percentage increase or decrease in the |
|---|
| 43 | 43 | | number of those recommendations as compared to the preceding year; |
|---|
| 44 | 44 | | (3) the number of appraisal districts subject to |
|---|
| 45 | 45 | | Subsection (e); and |
|---|
| 46 | 46 | | (4) any other information the comptroller determines |
|---|
| 47 | 47 | | necessary. |
|---|
| 48 | 48 | | SECTION 3. Section 403.3011(2), Government Code, as amended |
|---|
| 49 | 49 | | by this Act, applies only to a study conducted under Section 403.302 |
|---|
| 50 | 50 | | of that code for a tax year that begins on or after January 1, 2026. |
|---|
| 51 | 51 | | A study conducted before that date is governed by the law in effect |
|---|
| 52 | 52 | | immediately before the effective date of this Act, and the former |
|---|
| 53 | 53 | | law is continued in effect for that purpose. |
|---|
| 54 | 54 | | SECTION 4. Section 5.102(f), Tax Code, as added by this Act, |
|---|
| 55 | 55 | | applies only to a review conducted under that section for a tax year |
|---|
| 56 | 56 | | that begins on or after January 1, 2026. |
|---|
| 57 | 57 | | SECTION 5. This Act takes effect September 1, 2025. |
|---|