The agency delivers the findings to districts and also certifies them to the commissioner of education. Districts that wish to protest their preliminary value findings must do so, by Comptroller rule, within 40 days after the date of preliminary certification. The Comptroller must publish the findings of the appraisal district study and distribute copies to all appraisal districts and members of the Legislature. Although the Property Tax Code does not give appraisal districts the right to appeal study findings, the Comptroller allows appeals of level and uniformity measures in an effort to enhance fairness and accuracy. School districts and appraisal districts submit protests in March.
Staff reviews the data from each protesting district to correct clerical errors and other problems.
Most protests are resolved during this informal process and do not require a formal hearing before a hearing examiner. In May, Comptroller hearing examiners hear the remaining unresolved protests. After this process, districts may file exceptions to the hearing examiners' proposed decisions. Final reviews of the proposed decisions, based on the written exceptions, occur in June. How the findings of the Property Value Study are used in the school funding formula to determine state aid is described in Chapter 42 of the Education Code.