Relating to an adjustment for certain school districts under the public school finance system for revenue lost due to the use of the state value of the district's taxable value of property determined by the comptroller of public accounts.

HB 2125 provides financial adjustments to Texas school districts that use the state-determined property value (instead of local value) for school funding calculations under current law. The bill requires the state agency to compare funding levels using both methods; if local value would generate higher state aid, districts receive partial compensation over three years (75% the first year, 50% the second, 25% the third). This adjustment applies only to districts affected by the state value method, with a maximum of three consecutive years before eligibility resets if they switch back to using local value calculations. The bill takes effect September 1, 2025.