HJR 86

83(R) - 2013

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Allan Ritter

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 fiscal implication to the State is anticipated, other than the cost of publication. The cost to the state for publication of the resolution is $108,921.

Bill Analysis

Summary: HJR 86 would temporarily amend Texas Constitution to exempt any real property that is leased to a person for use as a school for educational purposes. The provision would go into effect January 1, 2014, and expire January 1, 2015. HJR 86’s goal is to exempt property leased primarily to charter schools a one-time exemption to decrease costs to schools.

Analysis: HJR 86 limits the amount of property taxes a property owner that leases real property to a school has to pay, which will result in less government revenue, and it promotes the rights of these real property owners to keep more of their property. Support HJR 86.