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AN ACT
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relating to the applicability of certain laws to certain public |
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schools and certain requirements of a charter school that receives |
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certain tax exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 12.1058(a), Education Code, is amended |
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to read as follows: |
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(a) An open-enrollment charter school is considered to be: |
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(1) a local government for purposes of Chapter 791, |
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Government Code; |
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(2) a local government for purposes of Chapter 2259, |
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Government Code, except that an open-enrollment charter school may |
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not issue public securities as provided by Section 2259.031(b), |
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Government Code; |
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(3) a political subdivision for purposes of Chapter |
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172, Local Government Code; [and] |
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(4) a local governmental entity for purposes of |
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Subchapter I, Chapter 271, Local Government Code; |
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(5) a political subdivision for purposes of Section |
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16.061, Civil Practice and Remedies Code, with respect to any |
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property purchased, leased, constructed, renovated, or improved |
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with state funds under Section 12.128 of this code; and |
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(6) a political subdivision for purposes of Section |
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11.11, Tax Code. |
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SECTION 2. Sections 12.128(a) and (a-1), Education Code, |
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are amended to read as follows: |
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(a) Property purchased with funds received by a charter |
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holder under Section 12.106 [after September 1, 2001]: |
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(1) is considered to be public property for all |
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purposes under state law; |
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(2) is property of this state held in trust by the |
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charter holder for the benefit of the students of the |
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open-enrollment charter school; [and] |
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(3) may be used only for a purpose for which a school |
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district may use school district property; and |
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(4) is exempt from ad valorem taxation as provided by |
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Section 11.11, Tax Code. |
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(a-1) Property leased with funds received by a charter |
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holder under Section 12.106 [after September 1, 2001]: |
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(1) is considered to be public property for all |
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purposes under state law; |
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(2) is property of this state held in trust by the |
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charter holder for the benefit of the students of the |
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open-enrollment charter school; [and] |
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(3) may be used only for a purpose for which a school |
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district may use school district property; and |
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(4) is exempt from ad valorem taxation as provided by |
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Section 11.11, Tax Code. |
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SECTION 3. Section 12.128, Education Code, is amended by |
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adding Subsection (a-2) to read as follows: |
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(a-2) The owner of property that receives a tax exemption |
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under Subsection (a) shall transfer the amount of tax savings from |
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the exemption to the tenant or reduce the common area maintenance |
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fee in a proportionate amount based upon the square footage of the |
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exempt portion of the property. |
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SECTION 4. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.211 to read as follows: |
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Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. The |
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portion of real property that is leased to an independent school |
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district, community college district, or open-enrollment charter |
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school authorized by Subchapter C, D, or E, Chapter 12, Education |
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Code, is qualified and exempt from taxation pursuant to Sections |
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11.11 and 11.21 of this code if the portion of the real property |
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that is leased to the public school is: |
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(1) used exclusively by the public school for the |
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operation or administration of the school or the performance of |
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other educational functions of the school; and |
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(2) reasonably necessary for a purpose described in |
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Subdivision (1) as found by the school's governing body. |
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SECTION 5. The change in law made by this Act applies only |
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to ad valorem taxes imposed in a tax year that begins on or after the |
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effective date of this Act. |
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SECTION 6. This Act takes effect September 1, 2021. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3610 was passed by the House on May 8, |
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2021, by the following vote: Yeas 65, Nays 60, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3610 was passed by the Senate on May |
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22, 2021, by the following vote: Yeas 19, Nays 11. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |