Bill Text: TX HB2497 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to an exemption from ad valorem taxation of real property used to operate a child-care facility.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-29 - Left pending in committee [HB2497 Detail]
Download: Texas-2013-HB2497-Introduced.html
83R9314 CJC-F | ||
By: Workman | H.B. No. 2497 |
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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, [ |
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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. |