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.
end
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 |
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# 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 do not reduce the County’s tax revenue but instead shift the tax burden to other property owners.
Alternative Options:
County Strategic Plan Goal: Choose an item.
County Strategic Plan Objective: Choose an item.
Justice/Safety Initiative (Goal 1): Choose an item.
Infrastructure Initiative (Goal 2): Choose an item.
Economy Initiative (Goal 3): Choose an item.
Health Initiative (Goal 4): Choose an item.
Climate/Resilience Initiative (Goal 5): Choose an item.
Housing Initiative (Goal 6): Choose an item.
Additional notes related to the Strategic Plan:
Prior Court Action (if any):
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Date |
Agenda Item # |
Action Taken |
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3-26-2024 |
4 |
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Location:
Address (if applicable):
Precinct(s): Choose an item.
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Fiscal and Personnel Summary |
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Service Name |
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Current Fiscal Year Cost |
Annual Fiscal Cost |
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Labor |
Non-Labor |
Total |
Recurring Expenses |
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Funding Sources |
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Existing Budget |
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Choose an item. |
$ |
$ |
$ |
$ |
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Choose an item. |
$ |
$ |
$ |
$ |
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Choose an item. |
$ |
$ |
$ |
$ |
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Total Existing Budget |
$ |
$ |
$ |
$ |
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Additional Budget Request (Requires Fiscal Review Request Form) |
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Choose an item. |
$ |
$ |
$ |
$ |
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Choose an item. |
$ |
$ |
$ |
$ |
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Choose an item. |
$ |
$ |
$ |
$ |
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Total Additional Budget Request |
$ |
$ |
$ |
$ |
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Total Funding Sources |
$ |
$ |
$ |
$ |
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Grants - Proposed Budget (For Grants Items only) |
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Labor |
Non-Labor |
Total |
No. of Grant Years |
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Local Match Source - Existing Budget: Choose an item. |
$ |
$ |
$ |
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Local Match Source - Additional Budget Request: Choose an item. |
$ |
$ |
$ |
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Grant Funds Applied for/Awarded (Total) |
$ |
$ |
$ |
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Personnel (Fill out section only if requesting new Position Control Numbers (PCN)s) |
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Current Position Count for Service |
- |
- |
- |
- |
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Additional Positions Request |
- |
- |
- |
- |
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Total Personnel |
- |
- |
- |
- |
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County Attorney’s Office Legal Review (for Harris County Code Items only) |
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CAO Reviewer Name and Title |
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CAO Review Completion Date |
Click or tap to enter a date. |
Anticipated Court Date: 12/11/2025
Anticipated Implementation Date (if different from Court date): Click or tap to enter a date.
Emergency/Disaster Recovery Note: Not an emergency, disaster, or ARPA related item
Contact(s) name, title, department: Daniel Ramos, Executive Director, Office of Management and Budget
Attachments (if applicable):