Tex. Const. art. VIII, § 1-r · Article 8. TAXATION AND REVENUE
EXEMPTION FROM AD VALOREM TAXATION BY COUNTY OR MUNICIPALITY OF REAL PROPERTY USED FOR CHILD-CARE FACILITY.
Text — Current through the amendments approved by voters in November 2025
The governing body of a county or municipality may exempt from ad valorem taxation all or part of the appraised value of real property used to operate a child-care facility. The governing body may adopt the exemption as a percentage of the appraised value of the real property. The percentage specified by the governing body may not be less than 50 percent. The legislature by general law may define "child-care facility" for purposes of this section and may provide additional eligibility requirements for the exemption authorized by this section.
Notes and commentary — not constitutional text
History
(Added Nov. 7, 2023.)
Source of truth
- Edition
- Current through the amendments approved by voters in November 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm
- Text hash
- sha256 d9e8d288348438731cdc3edbdac886e03014d7eeaa02f6db8c046aaa17deb683
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.