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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of real property |
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used to operate a child-care facility. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.35 to read as follows: |
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Sec. 11.35. CHILD-CARE FACILITIES. (a) In this section, |
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"child-care facility" has the meaning assigned by Section 42.002, |
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Human Resources Code. |
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(b) A person is entitled to an exemption from taxation of |
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the real property the person owns and operates as a child-care |
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facility that qualifies as provided by Subsection (d) if: |
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(1) except as provided by Subsection (c), the property |
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is used exclusively for providing developmental and educational |
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services for children attending the facility; and |
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(2) the property is reasonably necessary for the |
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operation of the child-care facility. |
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(c) Use of exempt property for functions other than |
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providing developmental and educational services for children |
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attending the child-care facility located on the property does not |
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result in the loss of an exemption authorized by this section if |
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those other functions are incidental to the use of the property for |
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providing those services to those children and benefit: |
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(1) those children; or |
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(2) the staff and faculty of the facility. |
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(d) To qualify as a child-care facility for the purposes of |
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this section, an entity, whether operated by an individual, as a |
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corporation, or as an association, must be accredited by a |
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nationally recognized accrediting organization for child-care or |
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early childhood education facilities or programs approved by the |
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Texas Workforce Commission and the Department of Family and |
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Protective Services as applying criteria for accreditation |
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adequate to ensure the quality of an accredited facility or |
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program, such as the National Association for the Education of |
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Young Children or the National Early Childhood Program |
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Accreditation Commission. |
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(e) Property is not disqualified from receiving an |
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exemption under this section if a portion of the property is used |
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for functions other than those described by Subsections (b) and |
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(c). However, the exemption does not apply to the value of the |
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portion of the property that is used for those other functions. |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.17, |
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11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, [or] 11.31, |
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or 11.35, once allowed, need not be claimed in subsequent years, and |
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except as otherwise provided by Subsection (e), the exemption |
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applies to the property until it changes ownership or the person's |
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qualification for the exemption changes. However, the chief |
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appraiser may require a person allowed one of the exemptions in a |
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prior year to file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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SECTION 3. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2014, but only |
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if the constitutional amendment authorizing the legislature to |
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exempt from ad valorem taxation real property used to operate a |
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child-care facility is approved by the voters. If that amendment is |
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not approved by the voters, this Act has no effect. |