By: Leo-Wilson H.B. No. 85
 
 
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, 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 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 on the 91st day after the last day of the
legislative session.

Statutes affected:
Introduced: Government Code 403.3011 (Government Code 403)