“A 100% property tax exemption helps child care providers pay and retain staff, it helps them keep tuition rates affordable and it helps them keep their doors open. 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.
Harris County 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. In December of 2025, Commissioners Court voted to extend the exemption and 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.
Providers that were approved for the exemption for Tax Year 2024 and/or 2025 do not need to submit a new application to receive the exemption again for Tax Year 2026.
For eligible facilities located within the City of Houston, only one application is needed to receive both the city and county exemptions.
Please contact the Harris Central Appraisal District (HCAD) at www.hcad.org/contact-us or (713) 957-7800 with any questions.
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