bill drops one test for “eligible school district”

The text as introduced · 302 words

89R5099 MLH-F

By: Cook
H.B. No. 4323

A BILL TO BE ENTITLED

AN ACT

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.

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. The change in law made 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, 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 3. This Act takes effect September 1, 2025.