Bill > HJR96

This Joint Resolution proposes a constitutional amendment that would allow the state legislature to exempt property used for operating a child-care facility from ad valorem taxation, which are taxes based on the assessed value of property. In simpler terms, it seeks to give lawmakers the power to make child-care centers exempt from property taxes. The resolution also clarifies that the legislature would have the authority to define what constitutes a "child-care facility" for the purpose of this exemption and could set specific conditions for businesses to qualify for it. If approved by the legislature, this amendment would then be put to a vote of the people in an election held on November 7, 2023, where voters would decide whether to allow this property tax exemption for child-care operations.