Bill
SJR 42
85(R) - 2017
Senate Finance
House Ways & Means
Senate Finance
House Ways & Means
Appraisal
Education
Property Rights
Property taxes
Resolutions
Vote Recommendation
Neutral
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Neutral
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Neutral
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Neutral
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Neutral
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Neutral
Author(s)
Larry Taylor
Bill 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.
Fiscal Notes
The resolution alone would have no fiscal implication to the State, other than the cost of publication. Any additional fiscal implication would be attributable to the corresponding enabling legislation.
The cost to the State for publication of the resolution is $114,369.
Bill Analysis
This amendment would authorize 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.
Vote Recommendation Notes
Though we traditionally oppose tax carveouts, in this instance the government has a legitimate interest in not engaging in an inefficient circle of government taxing government. This amendment does not appear to have a connection to our liberty principles, therefore we remain neutral.
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