Bill > SB1913

This bill modifies provisions related to ad valorem (property) tax studies conducted by the Texas Comptroller of Public Accounts, focusing on two main changes. First, the bill removes a provision that previously required an appraisal district to be in compliance with the comptroller's review scoring as part of defining an "eligible school district" for tax studies. Second, the bill mandates that the comptroller prepare an annual report summarizing the findings of their appraisal district reviews, which must include specific details such as the number of limited-scope reviews conducted, the number of recommendations made (and how that compares to the previous year), the number of appraisal districts subject to certain review requirements, and any other information the comptroller deems necessary. These changes will apply only to tax studies and reviews conducted for tax years beginning on or after January 1, 2026, with the Act taking effect on September 1, 2025. The modifications aim to provide more transparency and standardization in the comptroller's review and reporting processes for property tax assessments.

Education

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1913