State of Texas Proposition 2 - Constitutional Amendment 2

Summary

S.J.R. 64, 88th Legislature, Regular Session, 2023, proposes to add Section 1-r to Article VIII, Texas Constitution, to authorize the governing body of a county or municipality to exempt from ad valorem taxation all or part of the appraised value of real property used to operate a child-care facility. The resolution authorizes the governing body of the county or municipality to adopt the exemption as a percentage of the appraised value of the property, provided that the percentage adopted by the governing body is not less than 50 percent. The resolution further authorizes the legislature by general law to define "child-care facility" for purposes of the exemption and to prescribe eligibility requirements for the exemption.

A "YES" vote supports the adoption of Constitutional Amendment 2

A "NO" vote opposes the adoption of Constitutional Amendment 2

Arguments

"The margins of profit are very, very thin and minor for childcare centers and so anytime that we get an influx of support for childcare centers, that helps reduce the cost to parents, as well as help increase the wages for our childcare workers." - Kim Kofron, Senior Director of Education for Children at Risk, in support of State of Texas Proposition 2 (Learn more)

"Those opposed to the proposition argue property tax exemptions for businesses result in higher tax burdens for other businesses and homeowners." - Katie Aupperle, in opposition to State of Texas Proposition 2 (Learn more)

Measure Details