83R9314 CJC-F
By: Workman H.B. No. 2497
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of real property
used to operate a child-care facility.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.35 to read as follows:
Sec. 11.35. CHILD-CARE FACILITIES. (a) In this section,
"child-care facility" has the meaning assigned by Section 42.002,
Human Resources Code.
(b) A person is entitled to an exemption from taxation of
the real property the person owns and operates as a child-care
facility that qualifies as provided by Subsection (d) if:
(1) except as provided by Subsection (c), the property
is used exclusively for providing developmental and educational
services for children attending the facility; and
(2) the property is reasonably necessary for the
operation of the child-care facility.
(c) Use of exempt property for functions other than
providing developmental and educational services for children
attending the child-care facility located on the property does not
result in the loss of an exemption authorized by this section if
those other functions are incidental to the use of the property for
providing those services to those children and benefit:
(1) those children; or
(2) the staff and faculty of the facility.
(d) To qualify as a child-care facility for the purposes of
this section, an entity, whether operated by an individual, as a
corporation, or as an association, must be accredited by a
nationally recognized accrediting organization for child-care or
early childhood education facilities or programs approved by the
Texas Workforce Commission and the Department of Family and
Protective Services as applying criteria for accreditation
adequate to ensure the quality of an accredited facility or
program, such as the National Association for the Education of
Young Children or the National Early Childhood Program
Accreditation Commission.
(e) Property is not disqualified from receiving an
exemption under this section if a portion of the property is used
for functions other than those described by Subsections (b) and
(c). However, the exemption does not apply to the value of the
portion of the property that is used for those other functions.
SECTION 2. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.17,
11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, [or] 11.31,
or 11.35, once allowed, need not be claimed in subsequent years, and
except as otherwise provided by Subsection (e), the exemption
applies to the property until it changes ownership or the person's
qualification for the exemption changes. However, the chief
appraiser may require a person allowed one of the exemptions in a
prior year to file a new application to confirm the person's current
qualification for the exemption by delivering a written notice that
a new application is required, accompanied by an appropriate
application form, to the person previously allowed the exemption.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2014, but only
if the constitutional amendment authorizing the legislature to
exempt from ad valorem taxation real property used to operate a
child-care facility is approved by the voters. If that amendment is
not approved by the voters, this Act has no effect.