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Harris County, TX, December 11, 2025, Today Harris County Commissioners Court unanimously voted to reauthorize a 100% property tax exemption for qualifying childcare providers under Proposition 2 for Tax Year 2026, and each year thereafter. The exemption is estimated to save eligible child care providers in Harris County up to thousands of dollars per year. 

Commissioners Court first approved the 100% property tax exemption in March of 2024, with the stipulation that it would expire every two years unless Commissioners Court voted for an extension. Today Commissioners Court also unanimously approved Judge Hidalgo’s motion to remove the expiration clause, allowing the 100% property tax exemption to continue without Commissioners Court having to reapprove it every two years. 

“Reauthorizing Prop 2 and removing its expiration clause helps providers pay and retain staff, it helps them keep tuition rates affordable and it helps them keep their doors open. 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. There’s still a lot more work to be done, and I hope that all of us will continue working together to expand early childhood education in Harris County going forward,” said Judge Lina Hidalgo.

Eligible child care providers can apply for the exemption between January 1, 2026 - March 1, 2026. To be eligible, providers must 1) participate in the Texas Workforce Commission’s Texas Rising Star Program and 2) maintain a minimum 20% enrollment of children receiving subsidized services through the Texas Workforce Commission. More information about eligibility requirements and the application can be found at cjo.harriscountytx.gov/prop2.

Background on 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. 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.

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