Cooke County approves 100% property-tax abatement for Little Leopards Learning Ladder
Loading...
Summary
Commissioners approved a county-level property-tax abatement for Little Leopards Learning Ladder after hearing from owner Kitty Herman that the center meets the county criteria (ownership, Texas Rising Star, 25% subsidized care). Vote was 4–0 with one abstention.
Cooke County commissioners voted to grant a 100% county property-tax abatement for Little Leopards Learning Ladder, a Gainesville childcare center that the county packet showed meets the local criteria for the program: the facility is not a 501(c)(3), is owner-occupied, participates in the Texas Rising Star quality program and currently serves at least 25% government-subsidized children.
Kitty Herman, who identified herself as the owner/operator of Little Leopards Learning Ladder, told the court the center holds slots specifically to help local students and families, provides hands-on learning with farm animals and operates a food program indicating a high proportion of children qualifying for free or reduced-price services. Herman said the Broadway location had 95 enrolled children as of December and that 26 were certified for government subsidy; she said the program’s food records show 46% of enrollees were free or reduced.
Why it matters: Commissioners said the abatement would help Little Leopards keep tuition lower while maintaining Texas Rising Star quality standards that, staff said, make the center eligible for additional grants. Shelly (county staff) noted the state code requires negotiated abatements to be at least 50% if a jurisdiction chooses to use a negotiated agreement, and the court’s packet shows the city had already approved a corresponding abatement.
Procedure and vote: Commissioner Arndt moved to approve the 100% county abatement, Commissioner Snuggs seconded, and the court approved the abatement by voice vote with four ayes and one abstention. A staff member said the county must submit a form to the appraisal district and obtain a workforce letter confirming subsidy counts; abatements and related filings are completed annually.
The owner said the center’s intent is to hold tuition steady rather than pass savings to consumers as cash; presenters and commissioners emphasized the abatement’s goal is to support affordability and quality for families who rely on subsidized care.
