Monitoring the Session

SB 2370

bill making the comptroller estimate school value-study losses

Died in committee

Verdict: No flags

No flagsInitial review
Sen. Robert NicholsRSenate 3

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

Caption

relating to the duty of the comptroller of public accounts to provide certain information to a school district if the comptroller determines in the study of the total taxable value of property in the district that the local value for the district is not valid.

Caption from analyzed text · version I.

Summary

Invalid local value? The district learns what it costs.

When the comptroller's annual property value study finds that a school district's locally appraised value is not valid, the comptroller must estimate how much money the district loses because the state's value is used instead. The comptroller makes that estimate with the education commissioner and sends it to the district's school board. School boards get a dollar figure for the state aid or local revenue they lose from the failed certification, starting with studies for tax years that begin on or after January 1, 2026.

Labels

Labels: NEVER GOT A HEARING. Filed Mar 12, 2025 and referred to the Senate Education K-16 committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB2370 · 2025-03-12

SOLD BY

Sen. Robert NicholsRSenate 3

ITEM

relating to the duty of the comptroller of public accounts to provide certain information to a school district if the comptroller determines in the study of the total taxable value of property in the district that the local value for the district is not valid.

WHAT IT DOES

Invalid local value? The district learns what it costs.

When the comptroller's annual property value study finds that a school district's locally appraised value is not valid, the comptroller must estimate how much money the district loses because the state's value is used instead. The comptroller makes that estimate with the education commissioner and sends it to the district's school board. School boards get a dollar figure for the state aid or local revenue they lose from the failed certification, starting with studies for tax years that begin on or after January 1, 2026.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Education K-16
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Robert Nichols

Donors

James I Perkins$25,000Advanced Drainage Systems Inc. PAC$10KTexas REALTORS Political Action Committee$10K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 2, 2024 to Mar 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

James I Perkins$25,000.00
Advanced Drainage Systems Inc. PAC$10,000.00

Advanced Drainage Systems Inc. PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

Texas REALTORS Political Action Committee$10,000.00

Texas REALTORS Political Action Committee

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Advanced Drainage Systems Inc. PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

×

Texas REALTORS Political Action Committee

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas Senate · Filed Mar 12, 2025

03/25/2025 S Referred to Education K-16

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Senate committee · Education K-16 · Final status: Died in committee

Subjects

Education--Primary & Secondary--Finance

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-State Administration

Taxation--School District

COMPTROLLER OF PUBLIC ACCOUNTS

EDUCATION, COMMISSIONER OF

Text

The text as introduced · 259 words

89R13952 PRL-D

By: Nichols
S.B. No. 2370

A BILL TO BE ENTITLED

AN ACT

relating to the duty of the comptroller of public accounts to

provide certain information to a school district if the comptroller

determines in the study of the total taxable value of property in

the district that the local value for the district is not valid.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 403.302, Government Code, is amended by

adding Subsection (p) to read as follows:

(p) In this subsection, "lost revenue" means the amount of

money that is not available to a school district in a year as a

result of a reduction in state aid or an adjustment to the limit on

local revenue under Section 48.257, Education Code, that occurs

because the state value is used for the district's taxable value

under Section 403.302(c) of this code. If the comptroller

determines in the final certification of the study that the school

district's local value as determined by the appraisal district is

not valid, the comptroller shall:

(1) in consultation with the commissioner of

education, estimate the district's lost revenue attributable to the

certification; and

(2) provide the estimate described by Subdivision (1)

to the board of trustees of the district.

SECTION 2. Section 403.302(p), Government Code, as added by

this Act, applies only to a study conducted under Section 403.302,

Government Code, for a tax year that begins on or after the

effective date of this Act.

SECTION 3. This Act takes effect January 1, 2026.