Focus Report, Volume 87, Number 4, November 2021 Page: 6
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Page 6 House Research Organization
exemption for property it subleases. The court, in a 6-3
decision in Odyssey 2020 Academy v. Galveston Central
AppraisalDistrict, said the Texas Constitution "does not
authorize an exemption for leased property that is privately
owned but deemed public by statute" and that "ownership
of leased property determines tax liability and the right to
an exemption."
Before the Odyssey ruling, the 87th Legislature in
2021 enacted legislation on property tax exemptions for
charter schools. HB 3610 by Gervin-Hawkins exempts
from taxation the portion of real property leased to
an open-enrollment charter school, school district, or
community college district if it is used exclusively to
operate the school or perform school functions. The law,
effective September 1, 2021, requires the property owner
to pass the tax savings on to the charter school tenant. In
previous sessions, bills similar to HB 3610 were considered
as enabling legislation for a proposed constitutional
amendment to exempt property leased to charter schools
from property taxes. No such proposals for amendments
to the Texas Constitution have been approved by the
Legislature.
Supporters of HB 3610 said that the tax savings
would provide charter schools with millions of dollars
to use in the classroom to directly benefit students and
that the bill would put charter schools in line with school
districts, private nonprofit schools, and charter schools
that own their facilities, all of which are exempt from
property taxes. Supporters of HB 3610 said at the time
that a constitutional amendment would not be necessary
to enact the bill because the Texas Constitution already
provides authority to the Legislature to grant a property
tax exemption for school property and for political
subdivisions using property for public purposes, but that
the issue could be addressed later by a constitutional
amendment if needed.
Critics of HB 3610 said at the time that the
exemption would result in less local tax revenue for school
districts and would add to the growing expense of running
parallel systems of public district and charter schools.
Some said the bill likely could not take effect without a
joint resolution amending the Texas Constitution to allow
for the property tax exemption.Charters grow through expansion
amendments
Charter schools with a successful record of operations
may seek approval from the education commissioner
to open new campuses. This process, known as an
"expansion amendment," has accounted for most new
charter campuses opening around the state in recent years.
In 2020, the TEA approved 62 of 102 additional site
amendment requests.
New charter operators typically start with one or two
campuses. Those that demonstrate academic and financial
success in their first three years may apply for expansion
amendments to open new campuses within 25 miles of an
existing campus.
Charter operators also may seek expansion
amendments to increase maximum enrollment, serve
additional grade levels, or expand the geographic
boundaries from which the charter draws students. Charter
operators seeking to add sites or expand the boundaries of
an existing campus must notify area school districts whose
enrollment is likely to be affected.
Authorized by Education Code sec. 12.114,
the process for TEA review of charter amendments
is established in a lengthy administrative rule, TAC
100.1033.
Requests for more campuses are due by March 1 of a
calendar year in which the campus would open but may be
submitted up to 18 months in advance. A decision by the
commissioner of education on an expansion amendment is
due within 60 days of the date the request is submitted.
The commissioner may approve an amendment if it
meets all applicable requirements and the commissioner
determines it is in the best interest of all area students.
Before TAC 100.1033 was amended in 2020, the
commissioner had to consider only whether the
amendment was in the best interest of students enrolled in
the specific charter school seeking to expand.
Limiting expansion amendments. Legislation
filed in the House during the regular session of the 87th
Legislature would have limited charter school expansions
and required earlier, more detailed information about a
proposed expansion, including the zip code where a new
campus would be located. Other 2021 proposals wouldPage 6
House Research Organization
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Texas. Legislature. House of Representatives. Research Organization. Focus Report, Volume 87, Number 4, November 2021, periodical, November 1, 2021; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth1507625/m1/6/?q=%22%22~1: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.