An ad valorum tax exemption, as authorized by the Texas Tax Code section 11.36, is hereby authorized and adopted entitling qualifying persons to an exemption from the City of San Augustine ad valorum taxes in the amount of 100% of the appraised value of:
(1) 
The real property the person owns and operates as a qualifying child-care facility, as said term is defined by Texas Tax Code section 11.36(a)(2), as amended; 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, as said term is defined by Texas Tax Code section 11.36(a)(2), as amended.
(Ordinance 2025-001 adopted 3/18/2025)
As set forth in Texas Tax Code section 11.36(g), a person cannot claim the child-care facility exemption granted in section 2.08.151 herein on property they own and lease to another to operate a qualifying child-care facility if the person 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.
(Ordinance 2025-001 adopted 3/18/2025)
The exemption granted in section 2.08.151 herein shall apply to the City of San Augustine taxes levied for tax year 2024 beginning January 1, 2024 and for each tax year thereafter.
(Ordinance 2025-001 adopted 3/18/2025)