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."