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Texas House Bill 121 alters the definition of eligible school districts for comptroller property value studies

Original title: Relating to the definition of "eligible school district" for purposes of the study of school district property values conducted by the comptroller of public accounts.

Last action · August 15, 2025: FiledSponsors: Leo Wilson and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

House Bill 121 modifies the criteria for an "eligible school district" in comptroller property value studies by removing requirements regarding aggregate property sample values and appraisal district compliance scores, applying to studies for tax years beginning on or after January 1, 2026.

Why it matters

Changes the specific statutory standards used by the comptroller to evaluate local school district property values, which affects how school district funding and property tax calculations are administered starting in tax year 2026.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

School districts

Their eligibility status in comptroller property value studies is determined using revised statutory criteria.

Directly affected

Comptroller of Public Accounts

Must conduct property value studies using the modified definition of an eligible school district.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What changes does House Bill 121 make to the definition of an eligible school district?
The bill removes two specific conditions: the requirement regarding the aggregate of sampled property meeting a 90 percent margin of error threshold, and the requirement that the appraisal district comply with comptroller review scoring requirements.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · introduced in the House.

Procedural history

1 action
  1. Aug 15, 2025HouseIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Government Code, Tax Code, Steve Toth and 2 more
OrganizationGovernment Code“Statutory code amended by the bill”Map →
OrganizationTax Code“Statutory code referenced regarding appraisal district reviews”Map →
PersonSteve Toth“Cosponsor of the bill”Map →
PersonLeo Wilson“Bill author / sponsor”Map →
OrganizationComptroller of Public Accounts“Conducts studies of school district property values”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 50)
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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