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.