Expanding access to high-quality early childhood education has been a top priority of Judge Lina Hidalgo since she took office in 2019. Under her leadership, Harris County invested more than $149 million in temporary American Rescue Plan funding toward expanding access to high-quality early childhood education. As Judge Hidalgo looks to permanently improve the availability and quality of early childhood education in Harris County, she is proud to support a 100% property tax exemption for qualifying childcare providers under Proposition 2 (Prop 2).

In 2023, Texas voters approved the constitutional amendment allowing cities and counties the option to provide a property tax exemption to qualifying child care providers. Following the statewide passage of Prop 2, Harris County Commissioners Court unanimously adopted a 100% property tax exemption that qualifying child care providers can apply for.

Please note that these exemptions do not apply to property taxes collected by the Harris County Flood Control District, Harris County Hospital District, or the Port of Houston Authority.

To be eligible for property tax exemptions under Prop 2, child care facilities must:

• Participate in the Texas Workforce Commission’s Texas Rising Star Program, and
• Maintain a minimum 20% enrollment of children receiving subsidized services through the Texas Workforce Commission. 

If you believe you qualify, you must submit an application (Form 50-844) and include documentation verifying you meet both of the above requirements.

• If you rent your facility, you must submit both Form 50-844 (the application) as well as Form 50-845 (child care facility exemption affidavit) to be completed by a property owner leasing property to a child-care facility. 

Qualifying providers can apply for the Child Care Facility Property Tax Exemption between Jan. 1, 2026 - April 30, 2026 either electronically or physically. The application and affidavit are available on the Harris Central Appraisal District (HCAD) website.

If you are a qualifying provider who applied for and received the property tax exemption for Tax Year 2025 and/or Tax Year 2024, there is no need to reapply to receive the exemption again for Tax Year 2026. Once the exemption is granted, an application does not need to be filed annually unless the property’s ownership changes or qualifications for the exemption change.

Applicants must fill out:

• Application for Child-Care Facility Property Tax Exemption (Form 50-844).
  • This form can be submitted online, by mail or in person.
• If you rent your facility, your property owner must also complete the: Child-Care Facility Exemption Affidavit (Form 50-845). You do not need to fill this out if you own your property.
  • This form must be printed and sent by mail, or delivered in person to the address below.

You can provide a physical application by mailing OR delivering the application and affidavit (if applicable) to the following address by April 30th. The form(s) must be printed and signed:

Harris Central Appraisal District
13013 Northwest Freeway
Houston, Texas 77040-6305

HCAD will mail notices of appraised values to all entities that pay property taxes in the late spring. If HCAD determines from your application that you are eligible to receive the property tax exemption, you will see the Harris County property tax exemption applied to your property tax bill.

1. Provide the child care provider with a disclosure document stating:
   1. The amount of property taxes the property owner is saving as a result of the exemption; and
   2. How the property owner will ensure that rent charged to the child care provider is reduced to equally match the exemption reduction.
2. State the amount they are reducing in rent charged to the child care provider.
3. Certify that the total rent charged to the child care provider is not higher than the average rental costs for child care facilities.
4. Certify that the total rent charged to the child care provider is similar to that of other tenants leasing a similar space.

1. Documentation that the child care facility participates in the Texas Workforce Commission’s Texas Rising Star Program as described by Government Code Section 2308.3155.
2. Documentation that at least 20% of children enrolled in the child care facility receive subsidized child care services provided through the child care services program administered by the Texas Workforce Commission.
3. For a property owner leasing the property to a qualifying child care facility, Form 50-845 (the affidavit) certifying that the property owner has provided to the child care facility a disclosure in accordance with Tax Code Section 11.36(f).

For questions regarding this exemption and the application process, please contact the Harris Central Appraisal District (HCAD) using one of the following methods.

• Online web form: Click here
• By phone: (713) 957-7800
• In person: Make an Appointment with HCAD’s customer service team Monday through Friday, 8:00AM - 5:00 PM