By Chavez                                             H.B. No. 3165
         77R9013 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to an exemption from ad valorem taxation of property that
 1-3     is owned by certain child-care facilities and is used for providing
 1-4     care for children.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
 1-7     adding Section 11.33 to read as follows:
 1-8           Sec. 11.33.  CHILD-CARE FACILITIES. (a)  In this section,
 1-9     "child-care facility," "day-care center," and "group day-care home"
1-10     have the meanings assigned by Section 42.002, Human Resources Code.
1-11           (b)  A child-care facility that qualifies as a day-care
1-12     center or a group day-care home is entitled to an exemption from
1-13     taxation of the real and tangible personal property the child-care
1-14     facility owns that is used exclusively and is reasonably necessary
1-15     for providing care for children attending the facility.
1-16           SECTION 2. Section 11.43(c), Tax Code, is amended to read as
1-17     follows:
1-18           (c)  An exemption provided by Section 11.13, 11.17, 11.18,
1-19     11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30, [or]
1-20     11.31, or 11.33 [of this code], once allowed, need not be claimed
1-21     in subsequent years, and except as otherwise provided by Subsection
1-22     (e) [of this section], the exemption applies to the property until
1-23     it changes ownership or the person's qualification for the
1-24     exemption changes.  However, the chief appraiser may require a
 2-1     person allowed one of the exemptions in a prior year to file a new
 2-2     application to confirm the person's current qualification for the
 2-3     exemption by delivering a written notice that a new application is
 2-4     required, accompanied by an appropriate application form, to the
 2-5     person previously allowed the exemption.
 2-6           SECTION 3. This Act takes effect January 1, 2002, but only if
 2-7     the constitutional amendment proposed by the 77th Legislature,
 2-8     Regular Session, 2001, to authorize the legislature to exempt from
 2-9     ad valorem taxation property owned by a licensed child-care
2-10     facility and used exclusively for providing care for children is
2-11     approved by the voters.  If that amendment is not approved by the
2-12     voters, this Act has no effect.