- (a) This section applies only to a school district located in an appraisal district in which the comptroller has certified the preliminary findings of the school district property value study under Section 403.302(g), Government Code, and determined that a school district located in the appraisal district has an invalid local value, regardless of whether the district meets the definition of an eligible school district under Section 403.3011, Government Code.
(b) For each school district to which this section applies and as soon as practicable after the comptroller has certified the preliminary findings of the school district property value study under Section 403.302(g), Government Code, the commissioner shall provide notice to the board of trustees of the district that includes information regarding the impact or possible impact of a final certification of an invalid local value on the district's finances, including:
- (1) an estimate of the effect on the district's finances; and
- (2) any right of recourse available to the district.
- (c) Each school district shall annually report to the agency contact information for the members of the district's board of trustees for purposes of receiving the notice under this section.
- (d) The commissioner shall coordinate with the comptroller to provide copies of the notice under this section to the board of directors of each applicable appraisal district.
Added by Acts 2025, 89th Leg., R.S., Ch. 1065 (H.B. 2), Sec. 7.11, eff. September 1, 2025.