Department: County Judge
Department Head/Elected Official: Lina Hidalgo, Harris County Judge
Regular or Supplemental RCA: Regular RCA
Type of Request: Policy
Project ID (if applicable): N/A
Vendor/Entity Legal Name (if applicable): N/A
MWDBE Contracted Goal (if applicable): N/A
MWDBE Current Participation (if applicable): N/A
Justification for 0% MWDBE Participation Goal: N/A - Goal not applicable to request
Request Summary (Agenda Caption):
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Request for discussion and possible action to create an exemption from Harris County ad valorem taxation of 100 percent of the appraised value of real property used to operate a child care facility, as defined in the Texas Tax Code.
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Background and Discussion: During the 88th Legislative Session, the Texas Legislature passed Senate Bill (SB) 1145 and Senate Joint Resolution (SJR) 64 to amend Article VIII of the Texas Constitution to allow cities and counties the option to provide an exemption from ad valorem property taxation between 50 to 100 percent of the appraised value of all or a part of real property used to operate a child care facility, contingent on voter approval. On November 7, 2023, 64.8 percent of Texas voters approved the constitutional amendment (Proposition 2), which paved the way for SB 1145 and SJR 64 to officially become law on January 1, 2024. To be eligible for property tax exemptions, child care providers must participate in the Texas Workforce Commission's Texas Rising Star Program and maintain a minimum 20 percent enrollment of children receiving subsidized services through the Texas Workforce Commission, among other criteria outlined in SB 1145. This exemption would only apply to Harris County property taxes and is not applicable to the taxes for Harris County Flood Control District, Harris County Hospital District, or the Port of Houston Authority.
HCAD has given Harris County a recommended deadline of March 31, 2024 to authorize the exemptions if they are to be implemented in th...
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