- Katy Harper, Owner of Little Barn OwlsA request from a new childcare center for tax exemption under SJR 64 did not move forward following a 2-2 vote from the Bandera County Commissioners on April 11.The matter was brought to the commissioners’ court on March 28 by Kevin and Katy Harper, owners of Little Barn Owls, located at 4003 Hwy 173.SJR 64, adopted by the house last May, states: “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 ...