TX HJR210

Shifts public school funding from local school district property taxes to state-collected ad valorem taxes, with the Texas Comptroller responsible for collection and equal per-student distribution to all Independent School Districts based on average daily enrollment

Prohibits Independent School Districts from collecting property taxes or incurring debt for school funding; the state assumes responsibility for assisting with ISD debt accrued before June 1, 2025

Caps Independent School District enrollment at 20,000 students, requiring the Legislature to create new districts when exceeded; each district governed by a seven-member Board of Trustees elected to four-year terms

Authorizes the Legislature to create Educational Savings Accounts allowing students to fund education outside public schools, with account amounts capped at per-student public school funding and participation reviewed every six years

Establishes parental right to opt out of state-funded education entirely, prohibiting the Legislature from mandating educational requirements for children whose parents choose not to participate in public education