Government Code §403.302

In force on Jan 01, 2027 · this text took effect Jan 01, 2027 · same as today's text

DETERMINATION OF SCHOOL DISTRICT PROPERTY VALUES

(a) The comptroller shall conduct a study using comparable sales and generally accepted auditing and sampling techniques to determine the total taxable value of all property in each school district. The study shall determine the taxable value of all property and of each category of property in the district and the productivity value of all land that qualifies for appraisal on the basis of its productive capacity and for which the owner has applied for and received a productivity appraisal. The comptroller shall make appropriate adjustments in the study to account for actions taken under Chapter 49 , Education Code. (a-1) The comptroller shall conduct a study: (1) at least every two years in each school district for which the most recent study resulted in a determination by the comptroller that the school district's local value was valid; and (2) each year in a school district for which the most recent study resulted in a determination by the comptroller that the school district's local value was not valid. (a-2) If in any year the comptroller does not conduct a study, the school district's local value for that year is considered to be valid. (b) In conducting the study, the comptroller shall determine the taxable value of property in each school district: (1) using, if appropriate, samples selected through generally accepted sampling techniques; (2) according to generally accepted standard valuation, statistical compilation, and analysis techniques; (3) ensuring that different levels of appraisal on sold and unsold property do not adversely affect the accuracy of the study; and (4) ensuring that different levels of appraisal resulting from protests determined under Section 41.43 , Tax Code, are appropriately adjusted in the study. (c) If after conducting the study the comptroller determines that the local value for a school district is valid, the local value is presumed to represent taxable value for the school district. In the absence of that presumption, taxable value for a school district is the state value for the school district determined by the comptroller under Subsections (a) and (b) unless the local value exceeds the state value, in which case the taxable value for the school district is the district's local value. In determining whether the local value for a school district is valid, the comptroller shall use a margin of error that does not exceed five percent unless the comptroller determines that the size of the sample of properties necessary to make the determination makes the use of such a margin of error not feasible, in which case the comptroller may use a larger margin of error. (c-1) This subsection applies only to a school district whose central administrative office is located in a county with a population of 10,000 or less and a total area of more than 6,000 square miles. If after conducting the study for a tax year the comptroller determines that the local value for a school district is not valid, the comptroller shall adjust the taxable value determined under Subsections (a) and (b) as follows: (1) for each category of property sampled and tested by the comptroller in the school district, the comptroller shall use the weighted mean appraisal ratio determined by the study, unless the ratio is more than four percentage points lower than the weighted mean appraisal ratio determined by the comptroller for that category of property in the immediately preceding study, in which case the comptroller shall use the weighted mean appraisal ratio determined in the immediately preceding study minus four percentage points; (2) the comptroller shall use the category weighted mean appraisal ratios as adjusted under Subdivision (1) to establish a value estimate for each category of property sampled and tested by the comptroller in the school district; and (3) the value estimates established under Subdivision (2), together with the local tax roll value for any categories not sampled and tested by the comptroller, less total deductions determined by the comptroller, determine the taxable value for the school district.

History: Text of subsection effective until January 01, 2027 Text of subsection effective on January 01, 2027 Text of subsection effective until January 01, 2027 Text of subsection effective on January 01, 2027 Added by Acts 1995, 74th Leg., ch. 260, Sec. 26, eff. May 30, 1995. Amended by Acts 1997, 75th Leg., ch. 592, Sec. 1.07, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1039, Sec. 44, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1040, Sec. 63, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1071, Sec. 27, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 62, Sec. 8.04, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 396, Sec. 3.01(b), eff. Aug. 31, 1999; Acts 1999, 76th Leg., ch. 396, Sec. 1.36, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 983, Sec. 9, 10, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 1467, Sec. 1.19, eff. June 19, 1999; Acts 1999, 76th Leg., ch. 1525, Sec. 1, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 9.005, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1505, Sec. 7, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 411, Sec. 7, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1183, Sec. 3, eff. June 20, 2003; Acts 2003, 78th Leg., ch. 1276, Sec. 9.004, eff. Sept. 1, 2003; Acts 2003, 78th Leg., 3rd C.S., ch. 10, Sec. 3.01, 3.02, eff. Oct. 20, 2003. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 5 (H.B. 1 ), Sec. 1.17, eff. May 31, 2006. Acts 2007, 80th Leg., R.S., Ch. 19 (H.B. 5 ), Sec. 4, eff. May 12, 2007. Acts 2007, 80th Leg., R.S., Ch. 764 (H.B. 3492 ), Sec. 1, eff. June 15, 2007. Acts 2007, 80th Leg., R.S., Ch. 830 (H.B. 621 ), Sec. 3, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1341 (S.B. 1908 ), Sec. 1, eff. September 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8 ), Sec. 2, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676 ), Sec. 13, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646 ), Sec. 80, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613 ), Sec. 1(e), eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303 ), Sec. 11.003, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303 ), Sec. 11.004, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303 ), Sec. 27.001(14), eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 350 (H.B. 3465 ), Sec. 1, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 19, eff. June 17, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853 ), Sec. 20, eff. June 17, 2011. Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163 ), Sec. 7, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 964 (H.B. 1897 ), Sec. 4, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 408 (H.B. 2293 ), Sec. 1, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 408 (H.B. 2293 ), Sec. 2, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1 ), Sec. 24(a), eff. November 3, 2015. Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1 ), Sec. 24(b), eff. November 3, 2015. Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 21.002(9), eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15 ), Sec. 7, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 1.061, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 3.074, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 4.001(b), eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 75, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 91(1), eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492 ), Sec. 9, eff. January 1, 2020. Acts 2021, 87th Leg., 2nd C.S., Ch. 14 (S.B. 12 ), Sec. 5, eff. January 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 42, eff. September 1, 2023. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 3.14, eff. November 7, 2023. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.11, eff. January 1, 2024. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2 ), Sec. 4.12, eff. January 1, 2027. Acts 2025, 89th Leg., R.S., Ch. 592 (H.B. 2508 ), Sec. 6, eff. January 1, 2026.

Source: the Legislature's file server, seen Oct 01, 2023 to Nov 08, 2026.

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Effective Jan 01, 2027 · seen Oct 2023–Nov 2026
Effective Jan 01, 2023 · seen Jan 2023–May 2023
Effective Jan 01, 2023 · seen Sep 2021–Jul 2022
Effective Jan 01, 2020 · seen Feb 2020–Sep 2021
Effective Jan 01, 2020 · seen Dec 2019–Dec 2019
Effective Jan 01, 2020 · seen Oct 2019–Oct 2019
Effective Jan 01, 2018 · seen Sep 2018–Jul 2019

Attorney General opinions that cite it

GA-0549 (Feb 20, 2007): Method of calculating deduction under section Austin, Texas 7871 1-3528 403.302(d)(4), Government Code, of the total taxable value of school district property located in a tax increment reinvestment zone

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.