| TO: | Honorable Fred Hill, Chair, House Committee on Local Government Ways and Means |
| FROM: | John Keel, Director, Legislative Budget Board |
| IN RE: | HJR14 by Chavez (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.), As Introduced |
Because the bill would not create or impact a state tax or fee, no comment from this office is required by the rules of the House as to the general effects of the proposal on the distribution of tax and fee burdens among individuals and businesses.
| Source Agencies: | |
| LBB Staff: | JK, SJS
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