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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of "eligible school district" for |
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purposes of the study of school district property values conducted |
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by the comptroller of public accounts. |
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       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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       SECTION 1.  Section 403.3011(2), Government Code, is amended |
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to read as follows: |
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             (2)  "Eligible school district" means a school district |
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for which the comptroller has determined the following: |
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                   (A)  in the most recent study, the local value is |
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invalid under Section 403.302(c) and does not exceed the state |
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value for the school district determined in the study; and |
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                   (B)  in the two studies preceding the most recent |
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study, the school district's local value was valid under Section |
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403.302(c)[; |
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                   [(C)  in the most recent study, the aggregate |
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local value of all of the categories of property sampled by the |
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comptroller is not less than 90 percent of the lower limit of the |
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margin of error as determined by the comptroller of the aggregate |
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value as determined by the comptroller of all of the categories of |
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property sampled by the comptroller; and |
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                   [(D)  the appraisal district that appraises |
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property for the school district was in compliance with the scoring |
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requirement of the comptroller's most recent review of the |
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appraisal district conducted under Section 5.102, Tax Code]. |
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       SECTION 2.  The change in law made by this Act applies only |
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to a study conducted under Section 403.302, Government Code, for a |
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tax year that begins on or after January 1, 2024. A study conducted |
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before that date is governed by the law in effect immediately before |
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the effective date of this Act, and the former law is continued in |
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effect for that purpose. |
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       SECTION 3.  This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect on the 91st day after the last day of the |
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legislative session. |