Adams County studies new state tax-rebate tool for childcare, food access and behavioral health

Adams County staff on Thursday briefed the Board of County Commissioners on a new state law that lets counties create a countywide program to rebate real property taxes for targeted land uses, and asked for direction on which uses to study first.

The board heard that Senate Bill 24-002, enacted in 2024, allows local governments “to establish and administer an economic incentive program that is a direct rebate of real property taxes,” and that any program adopted by the county must apply countywide and be readopted annually following public hearings. Staff asked the board whether to begin studies of childcare, food access and behavioral-health services under the new authority.

Why it matters: The tool lets the county offer a form of property-tax rebate not previously available to local governments. Because the rebate would reduce property-tax receipts, adopting a program has direct budget implications and requires careful design, municipal coordination and public outreach. It also provides a new lever the county can use to encourage uses it finds “diminishing or unavailable,” such as childcare in some parts of the county.

Staff member Alicia, of the county’s economic…