Your Vote Counts 2023: Proposition 2
BRYAN, Texas (KBTX) – On the ballot for the election in November, Texas Proposition 2 will appear as follows: “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.”
In more simple terms, this means the county or municipality would be able to provide an exemption on property taxes for properties that are used for childcare.
If passed, the proposed amendment would make the exemption a percentage of the appraised value of the property, but that percentage could not be less than 50 percent of the appraised value of the property.
The proposed amendment would also allow the legislature to define the term “child-care facility” to establish additional eligibility requirements to receive the property tax exemption.
The sponsor of the amendment, State Sen. Royce West, says the goal is to try to help address the Texas childcare shortage by offering support to facilities.
Those opposed to the proposition argue property tax exemptions for businesses result in higher tax burdens for other businesses and homeowners.
