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

HB 2553 amends Texas law to define "eligible school districts" for property tax studies conducted by the comptroller. It sets specific criteria: districts must have had invalid local property values in the most recent study (but valid in the prior two studies), and their sampled property values must meet a 90% margin of error threshold. The bill also requires the comptroller to annually report on appraisal district reviews, including metrics like the number of reviews conducted and changes in recommendations. These changes apply to tax years beginning January 1, 2026, and take effect September 1, 2025. The bill directly affects school districts participating in property tax studies and the comptroller's reporting obligations.