With a unanimous vote on Dec. 11, Harris County commissioners reauthorized 100% property tax exemptions for qualified child care providers in 2026 onward in a move that is expected to save thousands of dollars for providers, county officials said.

The full story

Commissioners first approved the 100% property tax exemption for qualified child care centers in March 2024, with the stipulation that the exemption would expire every two years unless commissioners voted for an extension. With the December vote, commissioners also approved removing the expiration clause, which allows the exemption to continue without requiring the two year reapproval from Commissioners Court.

Harris County Judge Lina Hidalgo said in a news release the reauthorization helps providers pay and retain staff, and keep tuition rates affordable.

“Today’s unanimous vote shows that every single one of us on commissioners court, regardless of political party, understands the importance of protecting access to high-quality, early childhood education and supporting the providers who make those opportunities possible,” Hidalgo said.

Zooming out

Across Texas, around 60% of all child care providers–or nearly 8,000 licensed child care centers and homes–receive a child care subsidy or scholarship through the Texas Workforce Commission, according to an April report by research and advocacy nonprofit Children at Risk.

The report found that many parents who qualify for subsidies have limited options of high-quality child care providers, with an estimated 90,000-plus children on a waiting list as of September 2024.

Latest update

Eligible child care providers can apply for the exemption Jan. 1 through March 1, according to the news release. In order to be eligible for the exemption, providers must:

  • Participate in the TWC’s Texas Rising Star Program
  • Maintain a minimum of 20% enrollment of children who receive subsidized services through the TWC

More information and application criteria can be found on the county website at: cjo.harriscountytx.gov/prop2.

How we got here

In November 2023, Texas voters approved Senate Bill 1145, which allowed cities and counties the option to provide a property tax exemption to qualified child care providers. The statewide proposition, referred to as Proposition 2, allowed SB 1145 to officially become law in 2024.

By the numbers

Harris County’s Fiscal Year 2025-26 budget included more than $125 million earmarked in American Rescue Plan Act federal funding for early childhood initiatives, according to budget office documents, which was designated as:

  • $57.5 million for the Early REACH program
  • $17.7 million for SHINE Childhood Facilities funds
  • $16.5 million for Early Learning Quality Networks
  • $14.9 million for the Early Childhood Impact fund
  • $8.4 million for the County Connections Summer Enrichment program
  • $7.3 million for the Accessible Child Care Training Support program
  • $4.3 million for the Responsive Intervention Services & Engagement program, or RISE

“There’s still a lot more work to be done,” Hidalgo said, “and I hope that all of us will continue working together to expand early childhood education in Harris County going forward.”