Texas 2023 - 88th Regular

Texas House Bill HJR96

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.

Impact

If enacted, HJR96 would specifically affect the taxation laws surrounding real property used for childcare. It allows for the legislature to define 'child-care facility' and set eligibility criteria for the tax exemption. This could lead to a significant reduction in property tax expenditures for childcare operators, potentially encouraging more establishments to open and existing ones to stay in business, thereby fostering greater access to childcare services in the state.

Summary

HJR96 proposes a constitutional amendment that would grant the Texas legislature the authority to exempt real property used by childcare facilities from ad valorem taxation. This amendment aims to alleviate financial burdens on childcare providers, which has become increasingly necessary as more families depend on such services. By enabling such tax exemptions, the amendment seeks to promote the availability and accessibility of childcare across Texas, particularly in communities that struggle with high childcare costs.

Sentiment

The sentiment surrounding HJR96 appears generally positive among supporters. Advocates highlight the importance of accessible childcare for working families and the benefits this could entail for local economies. However, discussions may reveal some concerns regarding how these exemptions could impact local government revenue, particularly in areas where funding is already constrained. This juxtaposition highlights a balance that needs to be struck between supporting essential services and ensuring local governance can maintain funding for other critical public services.

Contention

Notable points of contention may arise around the definition of a 'child-care facility' and the criteria for eligibility for the tax exemptions outlined in the proposed amendment. Opponents may argue the potential for misuse or misinterpretation of what qualifies, which could lead to unintended consequences in local governance. Additionally, the financial implications for local governments, which depend on property taxes for funding various services, could lead to debates on equity and resource allocation as they grapple with potential revenue loss.

Companion Bills

TX SJR64

Identical 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.

TX HJR149

Same As Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.

TX HB1801

Enabled by Relating to an exemption from ad valorem taxation of real property used to operate a child-care facility.

Previously Filed As

TX HJR149

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.

TX HJR115

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.

TX SJR64

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.

TX HB1801

Relating to an exemption from ad valorem taxation of real property used to operate a child-care facility.

TX HB2497

Relating to an exemption from ad valorem taxation of real property used to operate a child-care facility.

TX HJR3

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools.

TX HJR82

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a high-speed passenger rail facility.

TX SJR16

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a high-speed passenger rail facility.

TX SJR46

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a person's inventory.

TX HJR93

Proposing a constitutional amendment exempting residential real property from ad valorem taxation.

Similar Bills

No similar bills found.