SB 5774 - DIGEST

     Declares that fulfillment of that portion of a taxpayer's property tax obligation designated for K-12 education, under this provision, is met as follows:  (1) An amount equal to that portion of the taxpayer's property taxes designated for K-12 public education that has been contributed to one or more private schools located within the county of the taxpayer's residence that are consistent with the taxpayer's conscience, in exercise of his or her freedom of conscience, if:  (a) the taxpayer files a notarized Freedom of Conscience statement with the county treasurer; and (b)the taxpayer provides the county treasurer with written proof of the receipt of the contribution by the school; and

     (2) if the taxpayer is a parent who through the exercise of his or her freedom of conscience has elected to home school the taxpayer's children, an amount equal to that portion of the taxpayer's property taxes designated for K-12 public education up to the amount that taxpayer expended for the education of the taxpayer's children, if:  (a) the taxpayer files a notarized Freedom of Conscience statement with the county treasurer; and (b) the taxpayer submits written receipts to the county treasurer as evidence that the taxpayer expended equal funds for the education of the taxpayer's children.