Texas § CN.1-r - EXEMPTION FROM AD VALOREM TAXATION BY COUNTY OR MUNICIPALITY OF REAL PROPERTY USE
Full text of Texas The Texas Constitution § CN.1-r — EXEMPTION FROM AD VALOREM TAXATION BY COUNTY OR MUNICIPALITY OF REAL PROPERTY USE, with citation guidance and answers to common questions.
§ CN.1-r. EXEMPTION FROM AD VALOREM TAXATION BY COUNTY OR MUNICIPALITY OF REAL PROPERTY USE
EXEMPTION FROM AD VALOREM TAXATION BY COUNTY OR MUNICIPALITY OF REAL PROPERTY USED FOR CHILD-CARE FACILITY. The governing body of a county or municipality may exempt from ad valorem taxation all or part of the appraised value of real property used to operate a child-care facility. The governing body may adopt the exemption as a percentage of the appraised value of the real property. The percentage specified by the governing body may not be less than 50 percent. The legislature by general law may define "child-care facility" for purposes of this section and may provide additional eligibility requirements for the exemption authorized by this section. (Added Nov. 7, 2023.)
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § CN.1-r
What does The Texas Constitution § CN.1-r cover?
Section CN.1-r ("EXEMPTION FROM AD VALOREM TAXATION BY COUNTY OR MUNICIPALITY OF REAL PROPERTY USE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § CN.1-r?
A common citation format is "The Texas Constitution § CN.1-r" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § CN.1-r apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.