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Bill

SB 479

Relating to the school district property value study conducted by the comptroller of public accounts.

89th Legislature (2025) Introduced by Mayes Middleton

SB 479 modifies how Texas's comptroller conducts property value studies affecting school district state funding distribution and financial formulas.

Referred to Education K-16
#comptrollerofpublicaccounts(v2608) #education--primary&secondary--finance(i0250) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-stateadministration(i0791) #taxation--schooldistrict(i0785)
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Bill Summary · SB 479

Legislative bill overview

SB 479 modifies procedures governing the comptroller of public accounts' property value study for Texas school districts. The bill adjusts how the comptroller conducts, reports, or implements findings from this annual study that assesses school district property wealth and funding capacity.

Why is this important

School property value studies directly determine how state education funding is distributed under the school finance formula. Changes to study methodology or implementation can significantly affect which districts receive additional state aid and which face funding reductions, impacting school budgets across Texas.

Potential points of contention

  • Property wealth equity concerns: Modifications to valuation studies could shift funding between wealthy and under-resourced districts, raising questions about fairness in education finance
  • Comptroller authority and discretion: The bill may alter the comptroller's independence or methodological choices, potentially introducing political considerations into technical assessments
  • District compliance burden: Any new reporting or procedural requirements could increase administrative costs for school districts

Compiled from official sources — confirm details with the bill’s official record.

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