| |
| |
|
|
|
|
|
proposing a constitutional amendment authorizing a local option |
|
|
exemption from ad valorem taxation by a county or municipality of |
|
|
all or part of the appraised value of real property used to operate |
|
|
a child-care facility. |
|
|
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Article VIII, Texas Constitution, is amended by |
|
|
adding Section 1-r to read as follows: |
|
|
Sec. 1-r. The governing body of a county or municipality may |
|
|
exempt from ad valorem taxation all or part of the appraised value |
|
|
of real property used to operate a child-care facility. The |
|
|
governing body may adopt the exemption as a percentage of the |
|
|
appraised value of the real property. The percentage specified by |
|
|
the governing body may not be less than 50 percent. The legislature |
|
|
by general law may define "child-care facility" for purposes of |
|
|
this section and may provide additional eligibility requirements |
|
|
for the exemption authorized by this section. |
|
|
SECTION 2. This proposed constitutional amendment shall be |
|
|
submitted to the voters at an election to be held November 7, 2023. |
|
|
The ballot shall be printed to permit voting for or against the |
|
|
proposition: "The constitutional amendment authorizing a local |
|
|
option exemption from ad valorem taxation by a county or |
|
|
municipality of all or part of the appraised value of real property |
|
|
used to operate a child-care facility." |