24-341ORD[NANCE NO. 24-341
AN ORDINANCE OF THE CITY OF DENTON, TEXAS, ADOPTING A 100% PROPERTYTAX EXEMPTION FOR QUALIFYING CHILD-CARE FACILITIES AS AUTHORIZEDUNDER TEXAS TAX CODE SECTION 11.36 AND ARTICLE VIII, SECTION 1-R OF THETEXAS CONSTITUTION; PROVIDING A REPEAL[NG CLAUSE; PROVIDING ASEVERABILITY CLAUSE; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, the Texas Legislature enacted Senate Bill 1 145, which amended the Tax Code
to allow a property tax exemption for certain child-care facilities, as Codified in Texas Tax Code
Section 1 1.36; and
WHEREAS, the voters of the State of Texas approved Proposition 2 on November 7, 2023,
amending Article VIII, Texas Constitution, by adding Section 1-r to authorize ad valorem tax
exemptions for child-care facilities; and
WHEREAS, the City Council of the City of Denton recognizes the importance of quality
child-care services and the economic challenges faced by child-care providers in the City; and
WHEREAS, an exemption of 100% of the appraised value of all or a portion of the realproperty used to operate a qualifying child-care facility is in the public interest; NOW,THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. The findings and recitations in the preamble of this ordinance are found to be
true and are incorporated herein by reference.
SECTION 2. For the purposes of this ordinance, the terms “child-care facility” and
“qualifying child-care facility” shall have the meanings ascribed to them in Texas Tax CodeSection 1 1.36.
SECTION 3. Pursuant to the authority granted by Texas Tax Code Section 11.36 and
Article VIII, Section 1-r of the Texas Constitution, the City of Denton hereby adopts a property
tax exemption for qualifying child-care facilities. Qualifying persons are entitled to an exemption
from ad valorem taxation of 1 00 percent of the appraised value of:
(A) The real property the person owns and operates as a qualifying child-care facility; or
(B) 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.
SECTION 4. The property tax exemption adopted by this ordinance is subject to the
limitations and requirements of Texas Tax Code Section 1 1.36.
SECTION 5. A person may not claim the child-care facility exemption for a property if the
person also claims a Texas Tax Code Section 11.13 residence homestead exemption on the
property or leases any part of the property to another for use as a principal residence.
SECTION 6. The exemption adopted by this ordinance applies to the tax year beginning
January 1, 2024.
SECTION 7. All ordinances or parts of ordinances in conflict with the provisions of this
ordinance are hereby repealed to the extent of the conflict.
SECTION 8. If any provision of this ordinance or the application thereof to any person or
circumstance is found to be invalid or unconstitutional, such invalidity shall not affect other
provisions or applications of this ordinance.
SECTION 9. This ordinance shall become effective immediately upon its passage and
approval.
Th, mai,„ t, ,ppr,„, thi, ,rdinan„ was made by &4..,.J4,- eu,,L he G+t and
seconded by E_ \ Hit b,/ . Theved
by the following vote n - A :
Aye Nay Abstain Absent
Mayor Gerard Hudspeth:
Vicki Byrd, District 1 :
Brian Beck. District 2:
Paul Meltzer, District 3:Z
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,/
,/
Joe Holland. District 4:
Brandon Chase McGee, At Large Place 5:
Chris Watts, At Large Place 6:
PASSED AND APPROVED this the 20 K day of f&rub, y , 2024.
GERARD HUDSPETH, MAYOR
ATTEST:
JESUS SALAZAR, CITY SECRETARY
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APPROVED AS TO LEGAL FORM:
MACK RE[NWAND, CITY ATTORNEY
Scott Bray2024.02.12
14:16:26 -06’00’