SUMMARY:  This resolution would call for an amendment to the Constitution to allow a local board of education to levy a homestead option sales tax for educational purposes. The 1% sales tax would be for education general use to replace the homestead exemption.  It would include motor fuels, but it would not apply to building and construction materials used in a project approved prior to the imposition of the tax.  HB 1051 is the enabling legislation for this resolution.