Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts.

HB 4324 requires the Texas comptroller to conduct annual studies of school district property values and reviews of appraisal districts in alternating years, starting in 2026. It specifies that the comptroller must use a maximum 5% margin of error when determining if local property valuations are valid, unless a larger margin is needed for practical reasons. The bill directly affects school districts and local appraisal districts, which handle property tax assessments for those districts. These changes apply only to studies and reviews conducted for tax years beginning on or after January 1, 2026.