Texas 2021 - 87th Regular

Texas House Bill HB3610 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 3610
	1	+	By: Gervin-Hawkins, Middleton, Sanford H.B. No. 3610
	2	+	(Senate Sponsor - Springer)
	3	+	(In the Senate - Received from the House May 10, 2021;
	4	+	May 14, 2021, read first time and referred to Committee on Finance;
	5	+	May 21, 2021, reported favorably by the following vote: Yeas 12,
	6	+	Nays 0; May 21, 2021, sent to printer.)
	7	+	Click here to see the committee vote
2	8
3	9
	10	+	A BILL TO BE ENTITLED
4	11		AN ACT
5	12		relating to the applicability of certain laws to certain public
6	13		schools and certain requirements of a charter school that receives
7	14		certain tax exemptions.
8	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	16		SECTION 1. Section 12.1058(a), Education Code, is amended
10	17		to read as follows:
11	18		(a) An open-enrollment charter school is considered to be:
12	19		(1) a local government for purposes of Chapter 791,
13	20		Government Code;
14	21		(2) a local government for purposes of Chapter 2259,
15	22		Government Code, except that an open-enrollment charter school may
16	23		not issue public securities as provided by Section 2259.031(b),
17	24		Government Code;
18	25		(3) a political subdivision for purposes of Chapter
19	26		172, Local Government Code; [and]
20	27		(4) a local governmental entity for purposes of
21	28		Subchapter I, Chapter 271, Local Government Code;
22	29		(5) a political subdivision for purposes of Section
23	30		16.061, Civil Practice and Remedies Code, with respect to any
24	31		property purchased, leased, constructed, renovated, or improved
25	32		with state funds under Section 12.128 of this code; and
26	33		(6) a political subdivision for purposes of Section
27	34		11.11, Tax Code.
28	35		SECTION 2. Sections 12.128(a) and (a-1), Education Code,
29	36		are amended to read as follows:
30	37		(a) Property purchased with funds received by a charter
31	38		holder under Section 12.106 [after September 1, 2001]:
32	39		(1) is considered to be public property for all
33	40		purposes under state law;
34	41		(2) is property of this state held in trust by the
35	42		charter holder for the benefit of the students of the
36	43		open-enrollment charter school; [and]
37	44		(3) may be used only for a purpose for which a school
38	45		district may use school district property; and
39	46		(4) is exempt from ad valorem taxation as provided by
40	47		Section 11.11, Tax Code.
41	48		(a-1) Property leased with funds received by a charter
42	49		holder under Section 12.106 [after September 1, 2001]:
43	50		(1) is considered to be public property for all
44	51		purposes under state law;
45	52		(2) is property of this state held in trust by the
46	53		charter holder for the benefit of the students of the
47	54		open-enrollment charter school; [and]
48	55		(3) may be used only for a purpose for which a school
49	56		district may use school district property; and
50	57		(4) is exempt from ad valorem taxation as provided by
51	58		Section 11.11, Tax Code.
52	59		SECTION 3. Section 12.128, Education Code, is amended by
53	60		adding Subsection (a-2) to read as follows:
54	61		(a-2) The owner of property that receives a tax exemption
55	62		under Subsection (a) shall transfer the amount of tax savings from
56	63		the exemption to the tenant or reduce the common area maintenance
57	64		fee in a proportionate amount based upon the square footage of the
58	65		exempt portion of the property.
59	66		SECTION 4. Subchapter B, Chapter 11, Tax Code, is amended by
60	67		adding Section 11.211 to read as follows:
61	68		Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. The
62	69		portion of real property that is leased to an independent school
63	70		district, community college district, or open-enrollment charter
64	71		school authorized by Subchapter C, D, or E, Chapter 12, Education
65	72		Code, is qualified and exempt from taxation pursuant to Sections
66	73		11.11 and 11.21 of this code if the portion of the real property
67	74		that is leased to the public school is:
68	75		(1) used exclusively by the public school for the
69	76		operation or administration of the school or the performance of
70	77		other educational functions of the school; and
71	78		(2) reasonably necessary for a purpose described in
72	79		Subdivision (1) as found by the school's governing body.
73	80		SECTION 5. The change in law made by this Act applies only
74	81		to ad valorem taxes imposed in a tax year that begins on or after the
75	82		effective date of this Act.
76	83		SECTION 6. This Act takes effect September 1, 2021.
77		-	______________________________ ______________________________
78		-	President of the Senate Speaker of the House
79		-	I certify that H.B. No. 3610 was passed by the House on May 8,
80		-	2021, by the following vote: Yeas 65, Nays 60, 2 present, not
81		-	voting.
82		-	______________________________
83		-	Chief Clerk of the House
84		-	I certify that H.B. No. 3610 was passed by the Senate on May
85		-	22, 2021, by the following vote: Yeas 19, Nays 11.
86		-	______________________________
87		-	Secretary of the Senate
88		-	APPROVED: _____________________
89		-	Date
90		-	_____________________
91		-	Governor
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