TITLE: Relating to an appraisal review efficiency analysis conducted by the comptroller.

SUMMARY: Relating to an appraisal review efficiency analysis conducted by the comptroller.

FULL TEXT:
AN ACT relating to an appraisal review efficiency analysis conducted by the comptroller. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 403.302, Government Code, is amended by adding Subsections (b-1) and (b-2) to read as follows: (b-1) The comptroller shall conduct an appraisal review efficiency analysis annually to demonstrate the correlation of results of the property value study conducted under Section 403.302, Government Code, the appraisal district ratio study conducted under Section 5.10, Tax Code, the methods and assistance program review conducted under Section 5.102(a), Tax Code, and the targeted appraisal review program conducted under Section 403.302(k-1), Government Code; using data from at least the preceding ten years to the extent for which these data are available. (b-2) The comptroller shall: (1) include a detailed description of the methods by which the appraisal review efficiency analysis was conducted; (2) provide a copy of the appraisal review efficiency analysis to the governor, the lieutenant governor, each member of the senate, and each member of the house of representatives; and (3) post the appraisal review efficiency analysis publicly on the comptroller's Internet website. SECTION 2. This Act takes effect January 1, 2026.