(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]