Commissioner of Education Michael Morath has requested a Texas Attorney General opinion on “Whether the computation of state funding for school districts receiving additional state aid for tax reduction must include local option homestead exemptions that were determined to be unauthorized in Attorney General Opinion KP-0072 (2006).” The opinion request presents various scenarios involving school districts’ Local Optional Homestead Exemptions (LOHE) in reference to the calculation of Additional State Aid for Tax Reduction (ASATR), the constitutional amendment approved by voters on November 3, 2015, and Texas Attorney General Opinion No. KP-0072 (2016), in addition to school districts’ maintenance or modifications to their LOHE.
To access the Texas Attorney General Request for Opinion RQ-0137-KP, click on the link below.
https://www.texasattorneygeneral.gov/opinions/opinions/51paxton/rq/2016/pdf/RQ0137KP.pdf