Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.

HB 34 revises the definition of "eligible school district" for the comptroller's study of school district property values. A district qualifies only if, in the most recent study, its local property value was invalid (not meeting standards) but did not exceed the state value, and for the two prior studies, its local value was valid (met standards). This change applies exclusively to property value studies for tax years beginning on or after January 1, 2026, meaning it will not affect past studies. The bill focuses on clarifying eligibility criteria for the comptroller's ongoing assessment process.