Relating to the determination of the value of land that is appraised as a census of properties by the comptroller of public accounts when conducting the study of school district property values.

SB 1605 requires the Texas comptroller to adjust property values in school district studies for land that was protested under Tax Code Section 41.43. Specifically, it mandates that the comptroller account for any value changes from protests (like those based on productivity) when calculating the total value of properties in a school district. This applies only to studies for tax years beginning on or after January 1, 2026, affecting how school district property values are determined for state funding calculations. The bill ensures protested property values are properly reflected in the state’s annual school district property value study.