TX SB1913

Removes the requirement that an appraisal district must be in compliance with the comptroller's scoring requirement from the most recent review under Section 5.102, Tax Code, for a school district to qualify as an "eligible school district" for property value study purposes

Requires the comptroller to prepare an annual report summarizing findings from appraisal district reviews, to be included in the existing Section 5.10 report

Mandates the annual report include: the number of limited-scope reviews conducted, the number of recommendations made and year-over-year percentage change, the number of appraisal districts subject to Subsection (e), and any other information deemed necessary

Applies the amended "eligible school district" definition to property tax studies conducted for tax years beginning on or after January 1, 2026

Takes effect September 1, 2025