Bill Text: TX HB3610 | 2021-2022 | 87th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the applicability of certain laws to certain public schools and certain requirements of a charter school that receives certain tax exemptions.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2021-06-18 - Effective on 9/1/21 [HB3610 Detail]
Download: Texas-2021-HB3610-Engrossed.html
Bill Title: Relating to the applicability of certain laws to certain public schools and certain requirements of a charter school that receives certain tax exemptions.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2021-06-18 - Effective on 9/1/21 [HB3610 Detail]
Download: Texas-2021-HB3610-Engrossed.html
By: Gervin-Hawkins, Sanford, Middleton | H.B. No. 3610 |
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relating to the applicability of certain laws to certain public | ||
schools and certain requirements of a charter school that receives | ||
certain tax exemptions. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 12.1058(a), Education Code, is amended | ||
to read as follows: | ||
(a) An open-enrollment charter school is considered to be: | ||
(1) a local government for purposes of Chapter 791, | ||
Government Code; | ||
(2) a local government for purposes of Chapter 2259, | ||
Government Code, except that an open-enrollment charter school may | ||
not issue public securities as provided by Section 2259.031(b), | ||
Government Code; | ||
(3) a political subdivision for purposes of Chapter | ||
172, Local Government Code; [ |
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(4) a local governmental entity for purposes of | ||
Subchapter I, Chapter 271, Local Government Code; | ||
(5) a political subdivision for purposes of Section | ||
16.061, Civil Practice and Remedies Code, with respect to any | ||
property purchased, leased, constructed, renovated, or improved | ||
with state funds under Section 12.128 of this code; and | ||
(6) a political subdivision for purposes of Section | ||
11.11, Tax Code. | ||
SECTION 2. Sections 12.128(a) and (a-1), Education Code, | ||
are amended to read as follows: | ||
(a) Property purchased with funds received by a charter | ||
holder under Section 12.106 [ |
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(1) is considered to be public property for all | ||
purposes under state law; | ||
(2) is property of this state held in trust by the | ||
charter holder for the benefit of the students of the | ||
open-enrollment charter school; [ |
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(3) may be used only for a purpose for which a school | ||
district may use school district property; and | ||
(4) is exempt from ad valorem taxation as provided by | ||
Section 11.11, Tax Code. | ||
(a-1) Property leased with funds received by a charter | ||
holder under Section 12.106 [ |
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(1) is considered to be public property for all | ||
purposes under state law; | ||
(2) is property of this state held in trust by the | ||
charter holder for the benefit of the students of the | ||
open-enrollment charter school; [ |
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(3) may be used only for a purpose for which a school | ||
district may use school district property; and | ||
(4) is exempt from ad valorem taxation as provided by | ||
Section 11.11, Tax Code. | ||
SECTION 3. Section 12.128, Education Code, is amended by | ||
adding Subsection (a-2) to read as follows: | ||
(a-2) The owner of property that receives a tax exemption | ||
under Subsection (a) shall transfer the amount of tax savings from | ||
the exemption to the tenant or reduce the common area maintenance | ||
fee in a proportionate amount based upon the square footage of the | ||
exempt portion of the property. | ||
SECTION 4. Subchapter B, Chapter 11, Tax Code, is amended by | ||
adding Section 11.211 to read as follows: | ||
Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. The | ||
portion of real property that is leased to an independent school | ||
district, community college district, or open-enrollment charter | ||
school authorized by Subchapter C, D, or E, Chapter 12, Education | ||
Code, is qualified and exempt from taxation pursuant to Sections | ||
11.11 and 11.21 of this code if the portion of the real property | ||
that is leased to the public school is: | ||
(1) used exclusively by the public school for the | ||
operation or administration of the school or the performance of | ||
other educational functions of the school; and | ||
(2) reasonably necessary for a purpose described in | ||
Subdivision (1) as found by the school's governing body. | ||
SECTION 5. The change in law made by this Act applies only | ||
to ad valorem taxes imposed in a tax year that begins on or after the | ||
effective date of this Act. | ||
SECTION 6. This Act takes effect September 1, 2021. |