HBA-JLV H.J.R. 100 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 100
By: Chavez
Ways & Means
4/1/2001
Introduced



BACKGROUND AND PURPOSE 

Currently, child-care facilities are not exempt from ad valorem taxation.
Due to increasing costs and high property taxes, many child-care facilities
are facing difficulties in meeting financial obligations and are having to
go out of business.  As proposed, House Joint Resolution 100 requires the
submission to the voters of a constitutional amendment to authorize the
legislature to exempt from ad valorem taxation property of certain
child-care facilities. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Joint Resolution 100 amends the Texas Constitution to authorize the
legislature by general law to exempt from ad valorem taxation real and
personal property that a child-care facility owns and uses exclusively for
providing care for children.  The bill authorizes the legislature to impose
additional requirements for qualification for an exemption under these
provisions. 

FOR ELECTION

The proposed constitutional amendment shall be submitted to the voters at
an election to be held November 6, 2001.