What you need to know, Tax Code 11.36 current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Who qualifies for the Tax Exemption?
A facility licensed by the Health and Human Services Commission to provide assessment, care, training, education, custody, treatment, or supervision for a child who is not related by blood, marriage, or adoption to the owner or operator of the facility, for all or part of the 24-hour day, whether or not the facility is operated for profit or charges for the services it offers.
A child-care facility: (A) the owner or operator of which participates in the Texas Workforce Commission's Texas Rising Star Program as described by Section 2308.3155, Government Code, for that facility; and (B) at which at least 20 percent of the total number of children enrolled at the facility receive subsidized child-care.
A person is entitled to an exemption from taxation by the county or municipality of all or part 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.
More information available at:
TAX CODE CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS (texas.gov)
Additional Information. Applicants must file the application and all supporting documents with the appraisal district office in each county in which the property is located. You must file the completed application with all required documentation beginning Jan. 1 and not later than April 30 of the year for which you are requesting an exemption.
Application for Child-Care Facility Property Tax Exemption
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