Relating to the school district property value study conducted by the comptroller of public accounts.

SB 479 amends Texas law governing school district property value studies conducted by the comptroller of public accounts. It defines "eligible school district" based on specific criteria, including having valid local values in prior studies and meeting sampling requirements (requiring at least 80% of the margin of error threshold). The bill reduces the allowable margin of error for determining valid local values from 10% to 5% unless a larger margin is necessary due to sample size constraints. This directly affects school districts seeking to use their local property valuations for tax purposes instead of the state-determined value.