Texas Tax Exemption for Property Leased to Schools Amendment (2015)

Not on Ballot
This measure was not put on an election ballot

The Texas Tax Exemption for Property Leased to Schools Amendment was not on the November 3, 2015 ballot in Texas as a legislatively referred constitutional amendment. The measure, upon voter approval, would have exempted from property taxation property, such as land, leased to schools that operate under a charter granted by the State Board of Education, the Commissioner of Education, or any other state officer that is qualified, that are used exclusively by the school for educational functions and are necessary for the operation of the school.

The measure was introduced into the Texas Legislature by Sen. Larry Taylor (R-11) as Senate Joint Resolution 30.

Text of measure

Ballot title

The proposed ballot title was:

“

The 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.

”

Constitutional changes

See also: Article 8, Texas Constitution

The proposed amendment would have amended Section 2(a) Article 8 of the Texas Constitution. The full text can be read below, with added text being underlined:

Amendment to Section 2(a) of Article 8 of the Texas Constitution

(a) All occupation taxes shall be equal and uniform upon the same class of subjects within the limits of the authority levying the tax; but the legislature may, by general laws, exempt from taxation public property used for public purposes; actual places of religious worship, also any property owned by a church or by a strictly religious society for the exclusive use as a dwelling place for the ministry of such church or religious society, and which yields no revenue whatever to such church or religious society; provided that such exemption shall not extend to more property than is reasonably necessary for a dwelling place and in no event more than one acre of land; any property owned by a church or by a strictly religious society that owns an actual place of religious worship if the property is owned for the purpose of expansion of the place of religious worship or construction of a new place of religious worship and the property yields no revenue whatever to the church or religious society, provided that the legislature by general law may provide eligibility limitations for the exemption and may impose sanctions related to the exemption in furtherance of the taxation policy of this subsection; any property that is owned by a church or by a strictly religious society and is leased by that church or strictly religious society to a person for use as a school, as defined by Section 11.21, Tax Code, or a successor statute, for educational purposes; 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 officer that is qualified as provided by Section 11.21, Tax Code, or a successor statute; places of burial not held for private or corporate profit; solar or wind-powered energy devices; all buildings used exclusively and owned by persons or associations of persons for school purposes and the necessary furniture of all schools and property used exclusively and reasonably necessary in conducting any association engaged in promoting the religious, educational and physical development of boys, girls, young men or young women operating under a State or National organization of like character; also the endowment funds of such institutions of learning and religion not used with a view to profit; and when the same are invested in bonds or mortgages, or in land or other property which has been and shall hereafter be bought in by such institutions under foreclosure sales made to satisfy or protect such bonds or mortgages, that such exemption of such land and property shall continue only for two years after the purchase of the same at such sale by such institutions and no longer, and institutions engaged primarily in public charitable functions, which may conduct auxiliary activities to support those charitable functions; and all laws exempting property from taxation other than the property mentioned in this Section shall be null and void.

Support

Supporters

Organizations

• Texas Charter Schools Association
• Texans for Quality Public Charter Schools
• Texas Association of Realtors
• Responsive Education School Services, Inc.
• Odyssey Academy (Galveston)

Opposition

Opponents

Organizations

• Texas Conference of Urban Counties

Path to the ballot

See also: Amending the Texas Constitution

The proposed constitutional amendment was filed by Sen. Larry Taylor (R-11) as Senate Joint Resolution 30 on February 11, 2015.

A two-thirds vote in both chambers of the Texas State Legislature was required to refer this amendment to the ballot. Texas is one of 16 states that require a two-thirds supermajority vote in both chambers. On April 29, 2015, the Texas Senate approved SJR 12, with 30 senators voting "yea" and one voting "nay." The measure was not approved by both chambers of the legislature.

See also

Suggest a link

• Texas 2015 ballot measures
• 2015 ballot measures
• Texas Legislature

External links

• Senate Joint Resolution 30