Changes to Existing Law
HB1168 — Provide a property tax credit for the payment of nonpublic school tuition.
1 section modified+708-0
View:
§ 10-13
New Section+708
NEW SECTION added to Chapter 10-13
An owner of property that is subject to taxation pursuant to chapter 10-4 may receive a property tax credit to be applied toward the taxes levied on the property by the school district in which the property is located. The reduction is based on education expenses the owner has incurred for any child who is: (1) At least five years old, but younger than nineteen years; and (2) A kindergarten-through-twelfth-grade student in this state: (a) Enrolled in a nonpublic school; or (b) Receiving alternative instruction pursuant to § 13-27-3. The child, for which education expenses are incurred, is not required to be a child of the owner of the property for a tax credit to be received pursuant to this Act. 13