Texas SB1913 amends definitions and reporting requirements for ad valorem tax studies conducted by the comptroller.

Texas SB1913 modifies the definition of "eligible school district" in the Government Code, specifying criteria for local property tax values and study validity. It also mandates the comptroller to prepare an annual report summarizing reviews of appraisal districts, including the number of districts reviewed, recommendations made, and districts subject to certain actions. The changes apply to tax years beginning on or after January 1, 2026. The act takes effect September 1, 2025.

Texas SB1913 amends definitions and reporting requirements for ad valorem tax studies conducted by the comptroller.

Texas SB1913 modifies the definition of "eligible school district" in the Government Code, specifying criteria for local property tax values and study validity. It also mandates the comptroller to prepare an annual report summarizing reviews of appraisal districts, including the number of districts reviewed, recommendations made, and districts subject to certain actions. The changes apply to tax years beginning on or after January 1, 2026. The act takes effect September 1, 2025.