(Ordinance 2024-O0036 adopted 3/26/2024)
(a)
The city council adopts an exemption, as authorized by Texas
Tax Code section 11.36, as may be amended, entitling qualifying persons
to an exemption from taxation by the city of 100 percent of the appraised
value of:
(1)
The real property the person owns and operates as a qualifying
child-care facility; or
(2)
The portion of the real property that the person owns and leases
to a person who uses the property to operate a qualifying child-care
facility.
(b)
The term "qualifying child-care facility" and "child-care facility"
shall have the meaning as defined in Texas Tax Code section 11.36(a),
as may be amended.
(c)
In accordance with Texas Tax Code section 11.36(d), to qualify
for the exemption authorized by this section, the property must be:
(1)
Except as provided by section 11.36(e), used exclusively to
provide developmental and educational services for children attending
the child-care facility; and
(2)
Reasonably necessary for the operation of the child-care facility.
(a)
As set forth in Texas Tax Code section 11.36(g), a person cannot
claim the child-care facility exemption on property they own and lease
to another to operate a qualifying child-care facility if the person
also claims a Texas Tax Code section 11.13 residence homestead exemption
on the property or leases any part of the property to another for
use as a principal residence.
(b)
Any exemption of qualifying property shall be in accordance
with the terms and provisions of Texas Tax Code section 11.36, as
amended. A person claiming an exemption of qualifying property shall
make the necessary application and provide all documentation as required
by Texas Tax Code section 11.36, as amended.
[Ordinance 2024-O0036 adopted 3/26/2024]