Bill > HB4323

This bill modifies the definition of an "eligible school district" for the purposes of a property value study conducted by the Texas Comptroller of Public Accounts. Currently, an eligible school district must meet several criteria, including having an invalid local property value in the most recent study, having valid local values in the two previous studies, and maintaining an aggregate local value of at least 90 percent of the comptroller's determined margin of error. The bill removes a previous requirement that the appraisal district for the school district must have been in compliance with the comptroller's most recent review scoring. The changes will apply only to property value studies for tax years beginning on or after January 1, 2026, and the bill itself will take effect on September 1, 2025. This modification appears to slightly simplify the qualifications for a school district to be considered "eligible" in the property value study process, potentially making it easier for some districts to meet the criteria.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4323