84R14279 SMH-D
By: Miller of Fort Bend H.J.R. No. 141
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to provide for 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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Sections 1-p and 1-q to read as follows:
Sec. 1-p. (a) The legislature by general law may provide
that a corporation that owns property taxable by a school district
and pays the tuition for a child who is educationally disadvantaged
to attend a private school when the child is eligible to attend a
public school in the school district free of tuition is entitled to
a tax credit against the ad valorem taxes imposed by the school
district on the corporation's property.
(b) This section does not authorize the legislature to
require a school district to refund ad valorem taxes that have been
paid by a corporation.
(c) The legislature by general law may define
"educationally disadvantaged" and "private school" for purposes of
this section.
Sec. 1-q. (a) The legislature by general law may provide
that a person who receives an exemption under Section 1-b(c) of this
article from ad valorem taxes imposed by a school district and who
pays the tuition for the person's child to attend a private school
as defined by the legislature or who home schools the person's child
when the child is eligible to attend a public school in the school
district free of tuition is entitled to a tax credit against the ad
valorem taxes imposed by the school district on the person's
residence homestead.
(b) This section does not authorize the legislature to
require a school district to refund ad valorem taxes that have been
paid by a person.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 3, 2015.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to provide for 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."