89R6179 MLH-F
By: Eckhardt S.B. No. 1913
A BILL TO BE ENTITLED
AN ACT
relating to certain ad valorem tax-related studies conducted by the
comptroller of public accounts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.3011(2), Government Code, is amended
to read as follows:
(2) "Eligible school district" means a school district
for which the comptroller has determined the following:
(A) in the most recent study, the local value is
invalid under Section 403.302(c) and does not exceed the state
value for the school district determined in the study;
(B) in the two studies preceding the most recent
study, the school district's local value was valid under Section
403.302(c); and
(C) in the most recent study, the aggregate local
value of all of the categories of property sampled by the
comptroller is not less than 90 percent of the lower limit of the
margin of error as determined by the comptroller of the aggregate
value as determined by the comptroller of all of the categories of
property sampled by the comptroller [; and
[(D) the appraisal district that appraises
property for the school district was in compliance with the scoring
requirement of the comptroller's most recent review of the
appraisal district conducted under Section 5.102, Tax Code].
SECTION 2. Section 5.102, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) The comptroller shall prepare a report each year
summarizing the findings of the reviews conducted under this
section in that year. The comptroller shall include the report in
the report required under Section 5.10. The report must include:
(1) the number of appraisal districts for which the
comptroller conducted a limited-scope review under Subsection
(a-1);
(2) the number of recommendations made under
Subsection (c) and the percentage increase or decrease in the
number of those recommendations as compared to the preceding year;
(3) the number of appraisal districts subject to
Subsection (e); and
(4) any other information the comptroller determines
necessary.
SECTION 3. Section 403.3011(2), Government Code, as amended
by this Act, applies only to a study conducted under Section 403.302
of that code for a tax year that begins on or after January 1, 2026.
A study conducted before that date is governed by the law in effect
immediately before the effective date of this Act, and the former
law is continued in effect for that purpose.
SECTION 4. Section 5.102(f), Tax Code, as added by this Act,
applies only to a review conducted under that section for a tax year
that begins on or after January 1, 2026.
SECTION 5. This Act takes effect September 1, 2025.