Bill: SJR 42, 85(R) - 2017
Committee
Senate Finance
2nd Chamber Committee
House Ways & Means
Vote Recommendation
| Vote Recommendation |
Economic Freedom |
Property Rights |
Personal Responsibility |
Limited Government |
Individual Liberty |
| Neutral |
Neutral |
Neutral |
Neutral |
Neutral |
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.
