Texas 2015 - 84th Regular

Texas Senate Bill SJR30

Filed
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.

Impact

If adopted, the amendment to Article VIII of the Texas Constitution will enable the legislature to grant exemptions specifically targeting properties leased to schools defined under tax code provisions. This will likely lead to significant changes in how educational institutions manage their financial obligations, potentially making education more accessible and sustainable within the state. The goal is to foster an environment that encourages the establishment and growth of educational facilities by reducing the cost burden associated with property taxes.

Summary

SJR30 is a Senate Joint Resolution proposing a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation real property leased to certain educational institutions. This bill primarily seeks to facilitate the operations of schools that focus on educational functions by alleviating some of their financial burdens through taxation relief. By allowing schools to lease property without the additional burden of ad valorem taxes, the resolution aims to support their educational missions more effectively.

Sentiment

The general sentiment surrounding SJR30 appears to be supportive among educators and related stakeholders who argue this amendment is crucial for fostering educational opportunities. They view the bill as a proactive step in ensuring that financial constraints do not hinder the provision of quality education. However, it may also face scrutiny from those concerned about the implications of tax exemptions on local revenues and the potential for overreach when redefining property tax policies.

Contention

Notable points of contention include potential debate on the fairness of tax exemptions and whether they could negatively impact funding for local governments that rely on property taxes for essential services. Critics may argue that while the bill supports educational institutions, it could place a disproportionate financial burden on other taxpayers, ultimately affecting municipal services and infrastructure. The resolution highlights the ongoing challenge of balancing support for educational initiatives with the need to maintain adequate funding for local government operations.

Companion Bills

TX SB545

Enabled by Relating to the exemption from ad valorem taxation of real property leased to and used by certain schools.

TX HJR85

Identical Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.

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