El Paso Central Appraisal District

Legislative Updates

Facility licensed by Health and Human Services Commission to provide assessment, care, training, education, custody, or supervision for a child who is not related by blood, marriage, or adoption to the owner of the facility.
Owner or operator participates in the Texas Workforce Commission’s Texas Rising Star Program (Section 2308.3155 Government Code) for that facility.
At least 20% of the total number of children enrolled at the facility receive subsidized child-care services provided through the child-care services program administered by the Texas Workforce Commission.
Applies to real property only.
Does not apply to property with an 11.13 Homestead exemption.
May be claimed by an owner of a child-care facility or the owner of space leased to a child-care facility if the owner signs an affidavit that the rent to the child-care facility has been reduced by the amount of the exemption.
May be granted by the county or a municipality.
The percentage of the exemption may be 50% to 100%.