84R18918 LEH-F
	By: Otto	H.B. No. 3756
	Substitute the following for H.B. No. 3756:
	By:  Parker	C.S.H.B. No. 3756

	A BILL TO BE ENTITLED
	AN ACT
	relating to the methods and procedures used by the comptroller to
	determine the total taxable value of property in each school
	district.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 403.302(a), Government Code, is amended
	to read as follows:
	(a)  The comptroller shall conduct a study using comparable
	sales, appraisals, 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 41, Education Code. The
	comptroller shall make available to the appraisal district that
	appraises property for the school district the comparable sales and
	appraisals used in the study that are not confidential under law.
	SECTION 2.  This Act takes effect September 1, 2015.