Relating to an exemption from ad valorem taxation by a school district of a percentage, rather than a dollar amount, of the appraised value of a residence homestead, a reduction of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the homestead of an elderly or disabled person to reflect any increase in the exemption amount, and the protection of school districts against the resulting loss in local revenue.
Relating to credits against the ad valorem taxes imposed by a school district on the property of certain persons who provide an educational alternative for a child eligible to attend a public school in the district.
Relating to the eligibility of property used for a large-scale electric energy storage facility for ad valorem tax benefits under the Texas Economic Development Act.
Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed by certain taxing units on commercial or industrial real property based on the cost of constructing a building on the property.