Cooke County commissioners approve Freeport tax exemption effective tax year 2025 after split vote

Cooke County Commissioners Court voted 3'to'2 Monday to set the start of the county's Freeport tax exemption for tax year 2025, budget year 2026.

The court's County Judge moved for the exemption to take effect in tax year 2025 and said he had "it on good authority that it needs to be this year." Commissioners debated whether to delay the exemption to spread the estimated revenue loss across another budget year and to give local taxing entities more time to plan.

In discussion, several commissioners said the exemption would reduce taxable value for the county and that estimates of the revenue impact varied. One commissioner noted the appraisal district expected the figure to be somewhat lower than the highest number cited during debate. Commissioners also raised budget pressures tied to rising health insurance costs, referencing House Bill 9 as a factor in next year's budget forecasts.

After discussion the court voted: 3 in favor, 2 opposed. The motion passed and the exemption will take effect in tax year 2025 (budget year 2026).

The court did not provide a single, agreed dollar estimate for the county's revenue loss; during the discussion commissioners cited different figures and the appraisal district representative was not a named speaker on the record. The court recorded the final tally as 3'to'2 in favor.

The vote closes the court's consideration of when the county will begin applying the Freeport exemption; no further procedural steps were recorded at the meeting for additional approvals by other taxing entities.