Ord 44-2024 100% Tax Exemption for Childcare Facilities 08/20/2024 Ordinance No. 44-2024
Ordinance providing for a 100% Tax Exemption for Tax Year 2024 and
each year thereafter on qualifying Child-Care Facilities; containing
findings and other provisions relating to the foregoing subject;
providing for an effective date
WHEREAS, during the 88th Legislative Session, the Texas Legislature passed
Senate Bill (SB) 1145 and Senate Joint Resolution (SJR) 64 to amend Article VIII of the
Texas Constitution to allow cities and counties the option to provide an exemption from
ad valorem property taxation between 50 to 100 percent of the appraised value of all or
a part of real property used to operate a child care facility, contingent on voter approval;
and,
WHEREAS, on November 7, 2023, 64.8% of Texas voters approved the
constitutional amendment (Proposition/Prop 2), which paved the way for SB 1145 and
SJR 64 to officially become law on January 1 , 2024; and,
WHEREAS, the City of Wichita Falls wishes to exempt qualifying child-care
facilities from 100 percent of the ad valorem property taxation.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WICHITA FALLS, TEXAS, THAT:
1 . There is hereby exempted from all ad valorem taxes hereafter levied by the
City a portion of the appraised value of qualifying child-care facilities, as defined under
Chapter 11 of the Texas Tax Code, as periodically amended. Effective January 1 , 2024,
the amount of the aforesaid exemption shall be equal to 100 percent of the appraised
value of qualifying child-care facilities for the tax year 2024 and for each year thereafter.
2. This shall be effective on September 21 , 2024
PASSED AND APPROVED this the 20th day of August 2024.
MAYOR
ATTEST:
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City Clerk