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.

This bill amends Texas law to clarify which school districts qualify for a state property value study conducted by the comptroller. An "eligible school district" must meet three specific criteria: (1) its local property valuation was invalid but not exceeding the state valuation in the most recent study, (2) its local valuation was valid in the two prior studies, and (3) its sampled property values covered at least 90% of the sampling margin of error. The revised definition applies only to property value studies for tax years beginning on or after January 1, 2026, affecting school districts meeting these eligibility conditions.