By Chavez H.J.R. No. 100
77R8160 JD-D
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to authorize the legislature
1-2 to exempt from ad valorem taxation property that is owned by a
1-3 licensed child-care facility and is used exclusively for providing
1-4 care for children.
1-5 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Article VIII, Texas Constitution, is amended by
1-7 adding Section 1-n to read as follows:
1-8 Sec. 1-n. (a) This section applies only to a child-care
1-9 facility, as defined by the legislature, that is licensed,
1-10 certified, or registered by the appropriate regulatory agency of
1-11 this state.
1-12 (b) The legislature by general law may exempt from ad
1-13 valorem taxation real and personal property that a child-care
1-14 facility owns and uses exclusively for providing care for children.
1-15 (c) The legislature may impose additional requirements for
1-16 qualification for an exemption under this section.
1-17 SECTION 2. This proposed constitutional amendment shall be
1-18 submitted to the voters at an election to be held November 6, 2001.
1-19 The ballot shall be printed to permit voting for or against the
1-20 proposition: "The constitutional amendment to authorize the
1-21 legislature to exempt from ad valorem taxation property that is
1-22 owned by a licensed child-care facility and used exclusively for
1-23 providing care for children."