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78R1129 RCJ-D

By:  Chavez                                                       H.B. No. 106



A BILL TO BE ENTITLED

AN ACT

relating to a local option exemption from ad valorem taxation of 
property that is owned by certain child-care facilities and is used 
for providing care for children.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by 
adding Section 11.34 to read as follows:
	Sec. 11.34.  CHILD-CARE FACILITIES. (a)  In this section, 
"child-care facility," "day-care center," and "group day-care 
home" have the meanings assigned by Section 42.002, Human Resources 
Code.
	(b)  A child-care facility that qualifies as a day-care 
center or a group day-care home is entitled to an exemption from 
taxation by a taxing unit of the real and tangible personal property 
the child-care facility owns that is used exclusively and is 
reasonably necessary for providing care for children attending the 
facility if the exemption is adopted by:
		(1)  the governing body of the taxing unit; or                         
		(2)  a favorable vote of a majority of the voters of the 
taxing unit voting at an election called for that purpose by the 
governing body of the taxing unit.
	(c)  The governing body of the taxing unit shall call an 
election for purposes of Subsection (b)(2) on the petition of a 
number of registered voters of the taxing unit equal to at least 20 
percent of the number of voters who voted in the preceding election 
of the taxing unit.
	SECTION 2.  Section 11.43(c), Tax Code, is amended to read as 
follows:       
	(c)  An exemption provided by Section 11.13, 11.17, 11.18, 
11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30, 
[or] 11.31, or 11.34, once allowed, need not be claimed in 
subsequent years, and except as otherwise provided by Subsection 
(e), the exemption applies to the property until it changes 
ownership or the person's qualification for the exemption changes.  
However, the chief appraiser may require a person allowed one of the 
exemptions in a prior year to file a new application to confirm the 
person's current qualification for the exemption by delivering a 
written notice that a new application is required, accompanied by 
an appropriate application form, to the person previously allowed 
the exemption.
	SECTION 3.  This Act takes effect January 1, 2004, but only 
if the constitutional amendment proposed by the 78th Legislature, 
Regular Session, 2003, to authorize a local option exemption from 
ad valorem taxation of property that is owned by a licensed 
child-care facility and used exclusively for providing care for 
children is approved by the voters.  If that amendment is not 
approved by the voters, this Act has no effect.