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78R1125 RCJ-D
By: Chavez H.J.R. No. 14
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a local option
exemption from ad valorem taxation of property that is owned by a
licensed child-care facility and is used exclusively for providing
care for children.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-o to read as follows:
Sec. 1-o. (a) This section applies only to a child-care
facility, as defined by the legislature, that is licensed,
certified, or registered by the appropriate regulatory agency of
this state.
(b) The governing body of a political subdivision of this
state by its own action may exempt from ad valorem taxation by the
political subdivision real and personal property that a child-care
facility owns and uses exclusively for providing care for children.
As an alternative, on receipt of a petition signed by a number of
registered voters of the political subdivision equal to at least
twenty percent (20%) of the number of voters who voted in the
preceding election held by the political subdivision, the governing
body of the political subdivision shall call an election to
determine by majority vote whether the real and personal property
that a child-care facility owns and uses exclusively for providing
care for children shall be exempt from ad valorem taxation by the
political subdivision. If ad valorem taxes have been previously
pledged for the payment of any debt, the political subdivision may
continue to levy and collect the tax against the property of
child-care facilities at the same rate as the tax that was pledged
until the debt is discharged, if the cessation of the levy would
impair the obligation of the contract by which the debt was created.
(c) The legislature may impose additional requirements for
qualification for an exemption under this section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2003.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment 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."