Texas HB4323 amends the definition of "eligible school district" for property value studies by the comptroller.

Texas HB4323 modifies the definition of "eligible school district" for studies on school district property values conducted by the comptroller of public accounts. A school district qualifies if, in the most recent study, its local value does not exceed the state value and is valid under Section 403.302(c). Additionally, the local value must have been valid in the two preceding studies, and the aggregate local value in the most recent study must be at least 90 percent of the lower limit of the margin of error. The changes apply to studies for tax years beginning on or after January 1, 2026.

Texas HB4323 amends the definition of "eligible school district" for property value studies by the comptroller.

Texas HB4323 modifies the definition of "eligible school district" for studies on school district property values conducted by the comptroller of public accounts. A school district qualifies if, in the most recent study, its local value does not exceed the state value and is valid under Section 403.302(c). Additionally, the local value must have been valid in the two preceding studies, and the aggregate local value in the most recent study must be at least 90 percent of the lower limit of the margin of error. The changes apply to studies for tax years beginning on or after January 1, 2026.