Relating to the contents of an affidavit required to be included with an application for an exemption from ad valorem taxation of all or part of the appraised value of real property used to operate a child-care facility.

Updated definition of 'qualifying child-care facility' to explicitly require participation in the Texas Rising Star Program and at least 20% subsidized enrollment

Changed affidavit requirements for tax exemption applications to allow two alternative methods: providing a disclosure document about tax reductions or confirming the property is under a net lease where the facility pays taxes

Updated rent calculation requirements to include both monthly/annual rent credits and net lease operations as valid ways to reflect tax reductions

Added Section 3 to clarify that changes apply only to applications filed on or after the effective date, maintaining grandfathering for prior applications

Added Section 4 to establish this Act prevails over conflicting provisions in the 89th Legislature regarding nonsubstantive code corrections