The Brown County Commissioners Court voted to adopt a local property-tax exemption of 50% for qualifying child-care facilities as authorized under state law.

Staff explained that 2023 legislation permits counties to offer a 50%–100% exemption for child-care facilities that participate in the Texas Rising Star program administered by the Texas Workforce Commission. To qualify locally, providers must certify participation in the program and file an affidavit stating that at least 20% of children served receive state assistance; if the facility leases the property, the property owner must attest that any tax savings will be passed through to the operator.

Staff told the court that nine providers currently participate in the program but that not all would necessarily meet the 20% threshold. For illustration, staff used the full appraised values for properties listed and estimated that, if every listed facility qualified, the county’s maximum revenue impact would be about $8,300—while the total appraised value represented on the list would decline by an estimated $1,700,000. Staff cautioned the figures were upper-end estimates and said the actual fiscal effect depends on the number of qualifying providers and the exemption level chosen within the statutory band.

Commissioners asked about anti-fraud protections and the pass-through requirement for leased properties; staff said the required affidavit and program participation checks address those concerns. After discussion, a motion adopting the minimum (50%) exemption was made and approved on a voice vote with no recorded opposition.

The court did not adopt a higher exemption level and did not specify an implementation schedule beyond the approval; staff said additional application details (including percentage-of-home value where applicable) would be worked out during implementation.