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.