HomeMy WebLinkAboutOrdinance - 2024-O0036 - Exemption From Property Taxation For Qualifying Child-Care Facilities, Ch. 18 - 03/26/2024First Reading
March 5, 2024
Item No. 6.12
Second Reading
March 26, 2024
Item No. 5.49
ORDINANCE NO. 2024-00036
AN ORDINANCE AMENDING CHAPTER 18, "TAXATION", OF THE CODE OF
ORDINANCES OF THE CITY OF LUBBOCK, TEXAS BY ADDING ARTICLE
18.05 TO PROVIDE FOR AN EXEMPTION FROM PROPERTY TAXATION FOR
AS PROVIDED IN SECTION 11.36 OF THE TEXAS TAX CODE; PROVIDING A
PENALTY CLAUSE; PROVIDING A SAVINGS CLAUSE; AND PROVIDING
FOR PUBLICATION.
WHEREAS, the City Council of the City of Lubbock, Texas finds and determines that it
is in the best interest of the health, safety, and welfare of the citizens of the City of Lubbock
to make the following amendment to Chapter 18 of the Code of Ordinances of the City of
Lubbock; NOW THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
SECTION 1. THAT the Code of Ordinances, City of Lubbock, Texas, is hereby amended
by adding an article, to be numbered 18.05, which said article reads as follows:
ARTICLE 18.05
QUALIFYING CHILD-CARE FACILITY PROPERTIES EXEMPTION
§ 18.05.001 Qualifying Child-care Facility Property Exemption Adopted.
(a) The City Council adopts an exemption, as authorized by Texas Tax Code
Section 11.36, as may be amended, entitling qualifying persons to an
exemption from taxation by the City of 100 percent of the appraised value
of:
(b)
(c)
(1) the real property the person owns and operates as a qualifying child-
care facility; or
(2) 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.
The term "qualifying child-care facility" and "child-care facility" shall have
the meaning as defined in Texas Tax Code Section 11.36(a), as may be
amended.
In accordance with Texas Tax Code Section 11.36(d), to qualify for the
exemption authorized by this section, the property must be:
(1) except as provided by Subsection (e), used exclusively to provide
developmental and educational services for children attending the
child-care facility; and
§ 18.05.002 Exceptions and Administration.
(a) As set forth in Texas Tax Code Section 11.36(g), a person cannot claim the child-
care facility exemption on property they own and lease to another to operate a
qualifying child-care facility 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.
(b) Any exemption of qualifying property shall be in accordance with the terms and
provisions of Texas Tax Code Section 11.36, as amended. A person claiming an
exemption of qualifying property shall make the necessary application and
provide all documentation as required by Texas Tax Code Section 11.36, as
amended.
SECTION 2. THAT, the exemption adopted by this ordinance applies to the tax year beginning
January 1, 2024.
SECTION 3. THAT, unless otherwise provided herein, a violation of any provision of this
Ordinance shall be deemed a misdemeanor punishable as provided by Section 1.01.004 of the
Code of Ordinances of the City of Lubbock.
SECTION 4. THAT should any paragraph, section, sentence, phrase, clause or word of this
Ordinance be declared unconstitutional or invalid for any reason, the remainder of this Ordinance
shall not be affected thereby.
SECTION 5. THAT the City Secretary of the City of Lubbock is hereby authorized and
directed to cause publication of the descriptive caption of this Ordinance as an alternative method
provided by law.
SECTION 6. THAT this Ordinance shall become effective, except as may otherwise be
provided herein, from and after its publication as provided by law.
AND IT IS SO ORDERED.
Passed by the City Council on first reading this Sth day of March , 2024.
Passed by the City Council on second reading this 26th day of March , 2024.
APPROVED AS TO CONTENT:
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D. u Koste ch, Chief Fina ' fficer
APPROVED AS TO FORM:
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Amy L , Dep ttorney