HJR194 - Proposing a constitutional amendment to authorize the legislature to provide for credits against the ad valorem taxes imposed by a school district on the property of certain persons who provide an educational alternative for a child eligible to attend a public school in the district.

  89R3685 LHC-F     By: Hopper H.J.R. No. 194       A JOINT RESOLUTION   proposing a constitutional amendment to authorize the legislature   to provide for credits against the ad valorem taxes imposed by a   school district on the property of certain persons who provide an   educational alternative for a child eligible to attend a public   school in the district.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Sections 1-s and 1-t to read as follows:           Sec.   1-s.     (a) The legislature by general law may provide   that a corporation that owns property taxable by a school district   and pays the tuition for a child who is educationally disadvantaged   to attend a private school when the child is eligible to attend a   public school in the school district free of tuition is entitled to   a tax credit against the ad valorem taxes imposed by the school   district on the corporation's property.           (b)     This section does not authorize the legislature to   require a school district to refund ad valorem taxes that have been   paid by a corporation.           (c)     The legislature by general law may define   "educationally disadvantaged"   and "private school"   for purposes of   this section.           Sec.   1-t.     (a) The legislature by general law may provide   that a person who receives an exemption under Section 1-b(c) of this   article from ad valorem taxes imposed by a school district and who   pays the tuition for the person's child to attend a private school   as defined by the legislature or who homeschools the person's child   when the child is eligible to attend a public school in the school   district free of tuition is entitled to a tax credit against the ad   valorem taxes imposed by the school district on the person's   residence homestead.           (b)     This section does not authorize the legislature to   require a school district to refund ad valorem taxes that have been   paid by a person.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment to authorize the   legislature to provide for credits against the ad valorem taxes   imposed by a school district on the property of certain persons who   provide an educational alternative for a child eligible to attend a   public school in the district."