HB 2124 establishes a temporary property value study hardship grant program to offset funding reductions for school districts due to the use of state-determined taxable property values. For the 2025–2026 and 2026–2027 school years, eligible districts can receive grants to cover funding gaps between locally determined property values and state-assigned values. The total grant funding is capped at $175 million per year, with priority given to districts experiencing the largest funding reductions. The program expires on September 1, 2027​.