Bill Text: TX HB3239 | 2019-2020 | 86th Legislature | Introduced


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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-03-13 - Referred to Public Education [HB3239 Detail]

Download: Texas-2019-HB3239-Introduced.html
  86R1133 LHC-F
 
  By: Middleton H.B. No. 3239
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the school district property value study 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);
                     (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 80 [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 403.302(c), Government Code, is amended
  to read as follows:
         (c)  If after conducting the study the comptroller
  determines that the local value for a school district is valid, the
  local value is presumed to represent taxable value for the school
  district. In the absence of that presumption, taxable value for a
  school district is the state value for the school district
  determined by the comptroller under Subsections (a) and (b) unless
  the local value exceeds the state value, in which case the taxable
  value for the school district is the district's local value. In
  determining whether the local value for a school district is valid,
  the comptroller shall use a margin of error that does not exceed 10
  [five] percent unless the comptroller determines that the size of
  the sample of properties necessary to make the determination makes
  the use of such a margin of error not feasible, in which case the
  comptroller may use a larger margin of error.
         SECTION 3.  The change in law made by this Act applies only
  to the annual study conducted under Section 403.302, Government
  Code, for a tax year that begins on or after January 1, 2020.  The
  annual 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 4.  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 on the 91st day after the last day of the
  legislative session.
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