Relating to certain ad valorem tax-related studies conducted by the comptroller of public accounts.

SB 1913 amends Texas law to define "eligible school districts" for property tax valuation studies conducted by the comptroller. It sets specific criteria: districts must have had invalid local property values in the most recent study but valid values in the two prior studies, with sampled property values meeting a 90% margin of error threshold. The bill also requires the comptroller to annually report on appraisal district reviews, including the number of districts reviewed and recommendations made. These changes apply only to studies for tax years beginning on or after January 1, 2026. The bill affects school districts subject to property tax valuations and the comptroller's reporting process.