S.J.R. No. 64

	proposing a constitutional amendment authorizing a local option
	exemption from ad valorem taxation by a county or municipality of
	all or part of the appraised value of real property used to operate
	a child-care facility.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Article VIII, Texas Constitution, is amended by
	adding Section 1-r to read as follows:
	Sec. 1-r.  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.
	SECTION 2.  This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 7, 2023.
	The ballot shall be printed to permit voting for or against the
	proposition:  "The constitutional amendment authorizing a local
	option exemption from ad valorem taxation by a county or
	municipality of all or part of the appraised value of real property
	used to operate a child-care facility."
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I hereby certify that S.J.R. No. 64 was adopted by the Senate
	on May 3, 2023, by the following vote:  Yeas 25, Nays 6.
	______________________________
	Secretary of the Senate
	I hereby certify that S.J.R. No. 64 was adopted by the House
	on May 19, 2023, by the following vote:  Yeas 114, Nays 31, one
	present not voting.
	______________________________
	Chief Clerk of the House
	Received:
	______________________________
	Date
	______________________________
	Secretary of State