Relating to the duty of the comptroller of public accounts to provide certain information to a school district if the comptroller determines in the study of the total taxable value of property in the district that the local value for the district is not valid.

SB 2370 requires the Texas comptroller to calculate and share with a school district the estimated revenue loss if the comptroller determines a district's local property value (used for tax calculations) is invalid during a state study. This applies specifically when the district's value is deemed invalid, causing a shift to state-valued calculations that reduces state aid. The comptroller must work with the education commissioner to estimate lost revenue from state aid adjustments or local revenue limit changes. The law takes effect January 1, 2026, and only applies to tax years beginning after that date. It directly affects school districts whose property valuations are invalidated in the comptroller's study.