Three private child-care centers ask Titus County for SB 1145 tax exemption; court approves contingent on attorney review

Ashley Earl, a co-owner of Street House Learning Center, asked the Titus County Commissioners Court on April 27 to approve a property tax exemption for three private child-care centers under Texas Senate Bill 1145. Earl told the court the exemption would help the centers serve low-income families by offsetting a per-child shortfall she estimated at about $30 per day and said the county’s share of the exemption would amount to roughly $4,000 a year.

Earl said the three facilities that qualify are enrolled in the Texas Rising Star program and meet the bill’s requirement that 20% of enrollment be children receiving Workforce Commission subsidies. “Exempting those taxes will be helpful for us so that we can continue to provide that quality of care,” Earl said. She also said the city had already approved the exemption without county taxes and asked the county to match that action.

Shirley Dickerson of the Titus County Appraisal District explained the application and oversight process, saying the county would have to set the percentage of exemption in an ordinance and that applicants would provide documentation to show they meet the 20% threshold. Dickerson said the appraisal district returns unused budget funds and described the annual reporting process the district would use to verify continued eligibility.

Commissioners pressed staff on who would audit the 20% threshold and how annual compliance would be verified. The court voted to approve the exemption contingent on county attorney review of the resolution and the county attorney’s sign-off on the paperwork before the exemption is finalized.

Next steps: staff will submit the resolution to the county attorney for review and bring a finalized ordinance or resolution back to the court for signature if the attorney approves the language and compliance process.