Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
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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.
An easier pass for districts that fail the property value study.
The bill loosens the test the comptroller uses to decide whether a school district qualifies as an "eligible school district" when its local property values fail the state's property value study. It deletes two conditions: that the district's sampled local values come within 90 percent of the low end of the margin of error, and that its appraisal district passed the comptroller's most recent compliance review. More school districts whose local values were found invalid may now qualify for the grace treatment tied to that definition, starting with studies for tax year 2026.
Labels
Labels: ZOMBIE BILL. Died 2 times: 88R HB 3127 by Rep. Ashby (Died in committee) and this bill (Died in committee). Checked against 88R only.DO-OVER. Reworked text of a bill filed before that died: 88R HB 3127 by Rep. Ashby (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Nov 12, 2024 and referred to the House Ways & Means committee. No public hearing. The bill died.
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.
WHAT IT DOES
An easier pass for districts that fail the property value study.
The bill loosens the test the comptroller uses to decide whether a school district qualifies as an "eligible school district" when its local property values fail the state's property value study. It deletes two conditions: that the district's sampled local values come within 90 percent of the low end of the margin of error, and that its appraisal district passed the comptroller's most recent compliance review. More school districts whose local values were found invalid may now qualify for the grace treatment tied to that definition, starting with studies for tax year 2026.
89R1640 MLH-F
By: Leo Wilson
H.B. No. 776
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; and
(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 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 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 September 1, 2025.