Texas § ED.48.271 - EFFECT OF APPRAISAL APPEAL
Full text of Texas The Texas Constitution § ED.48.271 — EFFECT OF APPRAISAL APPEAL, with citation guidance and answers to common questions.
§ ED.48.271. EFFECT OF APPRAISAL APPEAL
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. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. 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.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § ED.48.271
What does The Texas Constitution § ED.48.271 cover?
Section ED.48.271 ("EFFECT OF APPRAISAL APPEAL") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § ED.48.271?
A common citation format is "The Texas Constitution § ED.48.271" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § ED.48.271 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.