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TX HJR149

TX HJR149
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property used to operate a child-care facility.


summary

Introduced
03/06/2023
In Committee
04/20/2023
Crossed Over
Passed
Dead
05/29/2023

Introduced Session

88th Legislature Regular Session

Bill Summary

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

AI Summary

This Joint Resolution proposes a constitutional amendment that would allow the Texas Legislature to exempt real 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, this means that buildings and land used for childcare could potentially become exempt from property taxes. The amendment would grant the legislature the authority to define what constitutes a "child-care facility" and to set any conditions or requirements for receiving this tax exemption, with the proposed amendment to be voted on by the public on November 7, 2023.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Committee report sent to Calendars (on 05/06/2023)

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