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."