Authorizing a property tax refund for certain taxpayers with children enrolled in a nonpublic school and providing penalties

This bill establishes a property tax refund for certain real property owners with children enrolled in a nonpublic school. For property taxes due and payable in fiscal years beginning on or after July 1, 2023, the owner of real property who has one or more children residing primarily with the owner who are enrolled full-time in a nonpublic school shall be eligible for a refund of school district property taxes paid on the owner’s real property or the real property owned by a business entity for which the individual owns or controls a majority interest that were due and payable during the fiscal year that corresponds to the school year of enrollment. An owner claiming the refund shall file a refund request with the county treasurer that includes identification of the qualifying real property and certification of the dates of enrollment for each student for which the owner is a parent or guardian for the applicable school year. Refund claims must be filed annually by the owner. A claim for a refund of school district property taxes paid shall not be allowed unless the claim is filed by the owner with the county treasurer between April and May of the fiscal year during which the property taxes are due and payable. The amount of the refund shall be the total amount of school, district property taxes paid by the owner or the owner’s business entity, as applicable, during the applicable fiscal year. If, however, none of the owner’s children were enrolled full-time in a nonpublic school for at least one-half of the nonpublic school’s instructional calendar year, the amount of the refund shall be one-half of the total amount of school district property taxes paid by the owner or the owner’s business entity, as applicable. A refund for school district property taxes paid by an owner’s business entity shall be paid to the business entity. The amount of any claim for refund shall, if applicable, first be applied by the county treasurer against any tax liability of the owner or the owner’s business entity, as applicable. A claimant shall expressly waive any right to confidentiality relating to school enrollment information submitted in support of the claim or obtainable by the county treasurer. A person who makes a false claim for the purpose of obtaining a refund or who knowingly receives the refund without being legally entitled to it is guilty of a fraudulent practice. The bill provides that refunds issued shall not modify a school district’s authorized budget and shall not result in an adjustment to state aid received by the school district.