SW Houston News

Houston City Council has recently passed an amendment to provide a tax exemption for qualifying child-care facilities effective from the 2024 tax year. This decision comes after the successful passing of Proposition 2 in November 2023, which granted cities and counties the authority to offer property tax exemptions for child-care facilities. The new amendment, known as Section 44-30, enables eligible child-care facilities to claim either a partial or complete exemption from their property taxes.

Child-care providers seeking to benefit from this tax exemption must meet certain criteria laid out in the Texas Tax Code. One of the requirements is participation in the Texas Rising Star program, along with maintaining a minimum enrollment of 20% of children receiving subsidized services through the Texas Workforce Commission.

Mayor Whitmire expressed the city's dedication to supporting child-care facilities and ensuring families have access to necessary resources, stating, "We recognize the importance of accessible and high-quality child-care services for our community." The Mayor further emphasized, "This proposed ordinance reflects our commitment to supporting child-care facilities and ensuring that families have access to the resources they need."

The implementation of this tax exemption is expected to have a significant impact on both child-care providers and the families they serve, aiming to create a more supportive environment for families and their children in Houston. Applications for the tax exemption are currently in development, with qualifying child-care providers advised to await the official release expected sometime this week or early next week.