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.