Bill Text: TX HB3127 | 2023-2024 | 88th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the study of school district property values conducted by the comptroller of public accounts.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Engrossed - Dead) 2023-05-21 - Left pending in committee [HB3127 Detail]
Download: Texas-2023-HB3127-Introduced.html
Bill Title: Relating to the study of school district property values conducted by the comptroller of public accounts.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Engrossed - Dead) 2023-05-21 - Left pending in committee [HB3127 Detail]
Download: Texas-2023-HB3127-Introduced.html
88R12323 SHH-F | ||
By: Ashby | H.B. No. 3127 |
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relating to the study of school district property values 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[ |
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SECTION 2. Section 403.303(a), Government Code, is amended | ||
to read as follows: | ||
(a) A school district or a property owner whose property is | ||
included in the study under Section 403.302 and whose tax liability | ||
on the property is $100,000 or more may protest the comptroller's | ||
findings under Section 403.302(g) or (h) by filing a petition with | ||
the comptroller. The petition must be filed not later than the 50th | ||
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certified to the commissioner of education and must specify the | ||
grounds for objection and the value claimed to be correct by the | ||
school district or property owner. | ||
SECTION 3. Section 403.3011, Government Code, as amended by | ||
this Act, applies only to a study conducted under Section 403.302, | ||
Government Code, for a tax year that begins on or after January 1, | ||
2024. 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 403.303, Government Code, as amended by | ||
this Act, applies only to a protest of a finding under a study | ||
conducted under Section 403.302, Government Code, for which a | ||
petition is filed on or after January 1, 2024. A petition filed | ||
before that date is governed by the law in effect on the date the | ||
petition was filed, and the former law is continued in effect for | ||
that purpose. | ||
SECTION 5. This Act takes effect September 1, 2023. |