(a) The commissioner shall detach property under this section from each school district from which the commissioner is required under § 49.004 to detach property under this subchapter.
(b) The commissioner shall detach from each school district covered by Subsection (a) one or more whole parcels or items of property in descending order of the taxable value of each parcel or item, beginning with the parcel or item having the greatest taxable value, until the school district’s local revenue level is equal to or less than the level established under § 48.257, except as otherwise provided by Subsection (c).

(c) If the detachment of whole parcels or items of property as provided by Subsection (a) would result in a district’s local revenue level that is less than the level established under § 48.257 by more than the product of $10,000 multiplied by weighted average daily attendance, the commissioner may not detach the last parcel or item of property and shall detach the next one or more parcels or items of property in descending order of taxable value that would result in the school district having a local revenue level that is equal to or less than the level established under § 48.257 by not more than the product of $10,000 multiplied by weighted average daily attendance.
(d) Notwithstanding Subsections (a), (b), and (c), the commissioner may detach only a portion of a parcel or item of property if:
(1) it is not possible under this subchapter to reduce the district’s local revenue level to a level that is equal to or less than the level established under § 48.257 unless some or all of the parcel or item of property is detached and the detachment of the whole parcel or item would result in the district from which it is detached having a local revenue level that is less than the level established under § 48.257 by more than the product of $10,000 multiplied by weighted average daily attendance; or
(2) the commissioner determines that a partial detachment of that parcel or item of property is preferable to the detachment of one or more other parcels or items having a lower taxable value in order to minimize the number of parcels or items of property to be detached consistent with the purposes of this chapter.