Bill

SJR 74

86(R) - 2019
Senate Property Tax
Senate Property Tax

Contact the Author

Brandon Creighton

Phone:

512-463-0104

Capitol Office:

E1.606

Email:

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Brandon Creighton

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

No significant fiscal impact to the state is anticipated. 

Bill Analysis

SJR would authorize the legislature to exempt from taxation any real property that is leased to a person for use as a school that operates under a charter granted by the State Board of Education, the commissioner of education, or any other state agency or officer. SJR 74 is the constitutional amendment accompanying SB 2345. 

Vote Recommendation Notes

While we oppose special tax exemptions in general, we note that there is already an exemption for property that is leased to a traditional public school. This bill would treat property that is leased to an open-enrollment charter school the same as property that is leased to a traditional public school.

Contact the Author

Brandon Creighton

Phone:

512-463-0104

Capitol Office:

E1.606

Email: