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Council adopts ordinance offering property-tax exemption for qualifying child-care facilities
Summary
Council adopted ordinance 2026-12 to grant a property tax exemption for qualifying child-care facilities; council chose 100% city tax exemption for eligible facilities and approved the ordinance 3–1. Staff packet listed projected small general-fund impacts per exemption level.
The Mount Pleasant City Council voted 3–1 on April 21 to adopt ordinance 2026‑12, authorizing a property-tax exemption for qualifying child-care facilities.
Staff described the ordinance as authorized under recent changes to the Texas Constitution and Chapter 51 of the Texas Local Government Code; eligible properties must meet the Texas Rising Star program criteria or other qualifying standards specified in the draft ordinance. The staff packet provided projected fiscal impacts for three existing qualifying facilities under several exemption levels.
During council discussion several members supported a full exemption to incentivize child-care capacity and workforce participation. One council member asked whether the city could change the percentage later; staff confirmed the council may modify or revoke the exemption ordinance in subsequent sessions. The motion adopting the ordinance at 100% for qualifying facilities passed 3–1.
Staff figures in the packet showed the estimated general-fund revenue changes for the three facilities as presented: 100% exemption — $3,826 decrease; 75% — $2,869.88 decrease; 50% — $9,113.35 decrease. The numbers appear in the staff memorandum; the council did not provide alternate fiscal estimates on the record. Because the 50% figure in the packet is larger than the 75% and 100% items, staff or the finance office should be consulted for clarification of the packet's arithmetic before relying on the exact dollar amounts in budgeting.
