Texas Tax Code

§ 31.036 — PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT OF SCHOOL TAXES ON HOMESTEAD

TX § 31.036Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

(a)The governing body of a school district by resolution may permit qualified individuals to perform teaching services for the school district at a junior high school or high school of the district in lieu of paying taxes imposed by the district on property owned and occupied by the individual as a residence homestead.

(b)The governing body of the school district shall determine:

(1)the number of qualified individuals who will be permitted to perform teaching services for the district under this section;

(2)the courses that a qualified individual may teach for the district under this section; and

(3)the amount of the tax credit that a qualified individual may earn.

(c)The governing body shall require that each qualified individual permitted to perform teaching services for the district under this section execute a contract with the district. The contract must be executed before the delinquency date and must:

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Legislative history

Added by Acts 1999, 76th Leg., ch. 637, Sec. 2, eff. Aug. 30, 1999.