Legislative Blog
J.B. Williams, J.D.
Proposition 2 - November 7 of the year 2023 - NO
A Blog about Education
A Bit of Background
The following backgrounds help summarize the author's views on both the general topic: Texas and more specifically Education as it relates to that topic.
Brief Summary of Texas
Texas is truly a Republic. There are a multitude of items that to modify the state constitution must be modified. So there are times when Constitutional amendments are on the voting ballots. While I sometimes abhor the wording, the concept that all of those legally able to vote in Texas must vote on the change is a good one. And bills in Texas are generally short, making it easier for everyone to understand.
Summary of Education
This subtopic will be used to discuss bills dealing with the Texas education system. They may include legislation that has been signed into law or bills that are currently being considered in the Texas legislature. Many currently being brought are more focused on parental rights with regard to their children.
Blog Summary
SJR64 Introduced: 3/9/23 House Approved: 5/19/23 Senate Approved: 5/3/23 Voter Approved: Pages: 2 Sponsor: West, Blanco, Zaffirini
Proposition 2 - November 7 of the year 2023 - NO
Published: 2023-10-12
This would permit a county or municipality to exempt from ad valorem taxes all or part of the appraised value of real property that is used to operate a child-care facility. They may not exempt less than 50 percent.
I honestly believe we need to quit exempting so many from paying property taxes.We just keep carving out exemptions rather than just dumping the entire property tax system. Remember if they exempt property from all, or a portion, of property taxes then the rest of the property must make up the lost income. For instance, the City of Plano raised their rates because property was removed from being taxed; and they claim they need to recover that loss. So all the property that was not removed is now going to pay a higher tax rate, and with values increasing, means larger property tax bills.
Also remember that while you may be in favor of this exemption for childcare facilities, you are not going to be the one making the decision on whether or not it is approved at the county or municipality level. I would rather see the state switch to a 100% sales tax system and drop property taxes in their entirety. I know that this was discussed previously but doesn't appear to have made any headway. Rather they seem bent on constitutionalizing a myriad of exemptions.
I understand that this is probably being proposed to allow childcare facilities to lower their rates by decreasing their property taxes. First, it assumes that the lowering of the property tax bill is going to be passed onto the consumer. It may or may not happen. Second, it assumes that everyone wants to share in this expense - those that do not have children, those whose children are already grown, those that have children but do not use childcare, and those that currently use childcare. Everyone pays some property tax. If you rent, a portion of the rent goes to pay property taxes. (Now I honestly wish that every rental property/apartment would break down the amount that is going to pay the property taxes so that this was obvious to everyone. Plus if they did, when and if the property taxes went away then this should automatically be an item that would be removed from the cost of rent. A lot would depend on how the lease were written, but it would absolutely give renters more knowledge and power in this area.)
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