Primary Department: Management and Budget
Primary Department Head/Elected Official: Daniel Ramos
Secondary Department: Choose an item.
Secondary Department Head/Elected Official:
Regular or Supplemental RCA: Regular RCA
Type of Request: Transmittal
Project ID (if applicable):
Vendor/Entity Legal Name (if applicable):
MWBE Contracted Goal (if applicable): N/A
MWBE Current Participation (if applicable): N/A
Justification for 0% MWBE Participation Goal: N/A - Goal not applicable to request
Grant Indirect Costs Rate (if applicable): N/A
Justification for 0% Grant Indirect Costs Rate (if applicable): N/A - Not a grant item
Request Summary (Agenda Caption):
title
Transmittal by the Office of Management and Budget of notification to Commissioners Court that a biennial review of the County's child care facilities tax exemption is needed.
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Background and Discussion:
In March 2024, Commissioners Court approved a 100% exemption from Harris County property taxes for eligible child care facilities. The policy approved by Court included a provision stating the Court will deliberate on exemption modifications and extensions every two fiscal years and ordered the Office of County Administrator and the Office of Management and Budget to formally notify the Court when a biennial review is necessary.
This RCA serves as notification the biennial review for 2026 taxes is necessary. A separate item is being presented on this same agenda to request the extension of this tax exemption.
For reference, the following table shows the number of exemptions and the amount of County tax exempted for the last two years (data as of September 2025).
Tax Year 2024
Tax Year 2025
# of Exemptions
124
124
Total Value Exempted
$153,336,895
$168,348,070
County Tax Rate per $100
$0.38529
$0.38096
County Taxes Exempted
$590,792
$641,339
Expected Impact:
Exemptions processed timely and factored into the HCAD taxable values used to calculate the County's tax rate d...
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