Texas § 48.271 EFFECT OF APPRAISAL APPEAL.

Texas Statutes

§ 48.271 — EFFECT OF APPRAISAL APPEAL.

Texas § 48.271

Code EDEducation Code

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Bluebook

Tex. Education Code Code Ann. § 48.271 (2026).

Text

Sec. 48.271. EFFECT OF APPRAISAL APPEAL.

(a)If the final determination of an appeal under Chapter 42 , Tax Code, results in a reduction in the taxable value of property that exceeds five percent of the total taxable value of property in the school district for the same tax year determined under Subchapter M , Chapter 403 , Government Code, the commissioner shall request the comptroller to adjust its taxable property value findings for that year consistent with the final determination of the appraisal appeal.

(b)If the district would have received a greater amount from the foundation school fund for the applicable school year using the adjusted value, the commissioner shall add the difference to subsequent distributions to the district from the foundation school fund. An adjustment does n

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Sec. 48.271. EFFECT OF APPRAISAL APPEAL. (a) If the final determination of an appeal under Chapter 42 , Tax Code, results in a reduction in the taxable value of property that exceeds five percent of the total taxable value of property in the school district for the same tax year determined under Subchapter M , Chapter 403 , Government Code, the commissioner shall request the comptroller to adjust its taxable property value findings for that year consistent with the final determination of the appraisal appeal.
(b) If the district would have received a greater amount from the foundation school fund for the applicable school year using the adjusted value, the commissioner shall add the difference to subsequent distributions to the district from the foundation school fund. An adjustment does not affect the local fund assignment of any other district.
Transferred, redesignated and amended from Education Code, Section 42.257 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3 ), Sec. 1.042, eff. September 1, 2019.