TX
Texas Senate Bill SB1913

Texas 2025 - 89th Regular

Texas Senate Bill SB1913

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to certain ad valorem tax-related studies conducted by the comptroller of public accounts.

Impact

The bill's provisions suggest that schools will be assessed in a more stringent manner concerning their local property values. The comptroller is mandated to provide yearly reports that summarize findings from appraisal district reviews. This could result in more precise assessments and potentially more equitable funding for school districts based on their actual property values. Furthermore, the changes will codify a standard for the methodology used in evaluating property values, which may lead to improved transparency in property taxation processes.

Summary

Senate Bill 1913, introduced by Senator Eckhardt, aims to amend specific provisions related to ad valorem tax-related studies conducted by the Comptroller of Public Accounts. The revisions to Section 403.3011 of the Government Code redefine what constitutes an 'eligible school district.' In particular, they establish criteria that evaluate the validity of local values against state values for schools, emphasizing a systematic approach to property appraisal accuracy. This modification is integral in possibly enhancing the accountability of appraisal districts, which play a crucial role in tax assessments.

Contention

While the bill appears to be a step toward improved oversight of school funding formulas reliant on property taxes, it may also raise concerns among local governments and appraisal districts. Critics may argue that the new regulations could impose more administrative burdens on these entities or create conflicts over the valuation standards. The gradual implementation, effective from tax years beginning January 1, 2026, suggests a thoughtful approach to facilitate these necessary changes while potentially allowing stakeholders time to adjust to new expectations. However, the balance of state oversight versus local autonomy in taxation practices will undoubtedly be a point of discourse as the bill progresses.

Texas Constitutional Statutes Affected

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 3011

Tax Code

  • Chapter 5. State Administration
    • Section: New Section

Companion Bills

TX HB2553

Identical Relating to certain ad valorem tax-related studies conducted by the comptroller of public accounts.

Previously Filed As

TX HB3127

Relating to the study of school district property values conducted by the comptroller of public accounts.

TX SB1064

Relating to the school district property value study conducted by the comptroller of public accounts.

TX HB149

Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.

TX HB85

Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.

TX HB100

Relating to public education and public school finance, including the rights, certification, and compensation of public school educators, contributions by a public school to the Teacher Retirement System of Texas, and an education savings account program for certain children.

TX HB1324

Relating to the study of school district property values conducted by the comptroller of public accounts.

TX SB5

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB1566

Relating to the ad valorem taxation of residential real property.

TX HB971

Relating to the frequency with which the comptroller is required to conduct the school district property value study and the ratio study of an appraisal district.

Similar Bills

TX HB1524

Relating to correcting outdated references to the Texas Building and Procurement Commission.

TX SB2208

Relating to the transfer of the regulation of property tax professionals from the Texas Department of Licensing and Regulation to the comptroller of public accounts; providing civil and administrative penalties.

TX SB212

Relating to the abolishment of the Texas Council on Purchasing from People with Disabilities and the transfer of its functions to the Texas Workforce Commission.

TX HB1989

Relating to the abolishment of the Texas Council on Purchasing from People with Disabilities and the transfer of its functions to the comptroller of public accounts.

NJ ACR95

Proposes amendment to State Constitution to provide for elected State Comptroller and eliminate Office of State Auditor.

NJ ACR104

Proposes amendment to State Constitution to provide for elected State Comptroller and eliminate Office of State Auditor.

TX HB3613

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TX SB633

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