Local daycare urges Bee County to adopt new property‑tax exemption for licensed childcare providers
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Summary
Little Buds Daycare owner Molly DeBourne asked commissioners to adopt the constitutional amendment option (Prop 2 / Art. 8 §1‑r) and implementing statute (Tax Code §11.36 via SB1145) that allow counties to exempt 50–100% of appraised value for qualified child‑care facilities, arguing it would expand capacity and support working families.
Molly DeBourne, owner and director of Little Buds Daycare, asked Bee County commissioners to adopt the local property‑tax exemption authorized by Proposition 2 (Article 8, Section 1‑r of the Texas Constitution) and implemented by Texas Tax Code §11.36 (Senate Bill 1145, effective January 2024). DeBourne said the local option allows counties to exempt 50 percent or more of the appraised value of property used to operate licensed child‑care facilities that meet statutory eligibility requirements such as participation in Texas Rising Star and serving a minimum share of subsidized children.
"By adopting this exemption, Bee County gives the meaningful incentive for providers to stay, expand, or upgrade their facilities," DeBourne said, arguing that easing property tax burdens would increase childcare supply, help more parents remain in the workforce and support local economic stability.
She cited Jackson County’s recent local adoption (June 2025) as a nearby example and asked the court to set a percentage and implement an application and oversight process. Commissioners thanked DeBourne and said staff could follow up about process and next steps; no county action or percentage decision was made during the meeting.
Provenance: Molly DeBourne public comment at 01:06:27. Transcript references: "Proposition 2...Article 8 section 1 r" and "tax code section 11.36."