| 1 | 1 | | 89R3685 LHC-F |
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| 2 | 2 | | By: Hopper H.J.R. No. 194 |
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| 4 | 4 | | |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment to authorize the legislature |
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| 9 | 9 | | to provide for credits against the ad valorem taxes imposed by a |
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| 10 | 10 | | school district on the property of certain persons who provide an |
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| 11 | 11 | | educational alternative for a child eligible to attend a public |
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| 12 | 12 | | school in the district. |
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| 13 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 15 | 15 | | adding Sections 1-s and 1-t to read as follows: |
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| 16 | 16 | | Sec. 1-s. (a) The legislature by general law may provide |
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| 17 | 17 | | that a corporation that owns property taxable by a school district |
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| 18 | 18 | | and pays the tuition for a child who is educationally disadvantaged |
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| 19 | 19 | | to attend a private school when the child is eligible to attend a |
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| 20 | 20 | | public school in the school district free of tuition is entitled to |
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| 21 | 21 | | a tax credit against the ad valorem taxes imposed by the school |
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| 22 | 22 | | district on the corporation's property. |
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| 23 | 23 | | (b) This section does not authorize the legislature to |
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| 24 | 24 | | require a school district to refund ad valorem taxes that have been |
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| 25 | 25 | | paid by a corporation. |
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| 26 | 26 | | (c) The legislature by general law may define |
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| 27 | 27 | | "educationally disadvantaged" and "private school" for purposes of |
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| 28 | 28 | | this section. |
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| 29 | 29 | | Sec. 1-t. (a) The legislature by general law may provide |
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| 30 | 30 | | that a person who receives an exemption under Section 1-b(c) of this |
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| 31 | 31 | | article from ad valorem taxes imposed by a school district and who |
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| 32 | 32 | | pays the tuition for the person's child to attend a private school |
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| 33 | 33 | | as defined by the legislature or who homeschools the person's child |
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| 34 | 34 | | when the child is eligible to attend a public school in the school |
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| 35 | 35 | | district free of tuition is entitled to a tax credit against the ad |
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| 36 | 36 | | valorem taxes imposed by the school district on the person's |
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| 37 | 37 | | residence homestead. |
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| 38 | 38 | | (b) This section does not authorize the legislature to |
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| 39 | 39 | | require a school district to refund ad valorem taxes that have been |
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| 40 | 40 | | paid by a person. |
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| 41 | 41 | | SECTION 2. This proposed constitutional amendment shall be |
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| 42 | 42 | | submitted to the voters at an election to be held November 4, 2025. |
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| 43 | 43 | | The ballot shall be printed to permit voting for or against the |
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| 44 | 44 | | proposition: "The constitutional amendment to authorize the |
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| 45 | 45 | | legislature to provide for credits against the ad valorem taxes |
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| 46 | 46 | | imposed by a school district on the property of certain persons who |
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| 47 | 47 | | provide an educational alternative for a child eligible to attend a |
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| 48 | 48 | | public school in the district." |
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