HB 1961 seeks to abolish county boards of education, boards of county school trustees, and offices of county school superintendent in counties with populations of 3.3 million or more, effective September 1, 2025. All assets, liabilities, and contracts of the abolished boards would be transferred to the respective county commissioners court, which would then distribute remaining assets among component school districts proportionate to their membership. The bill also provides for the collection and use of delinquent taxes by the school districts and repeals certain existing statutory provisions related to these offices​.