Adams County approves one-year property tax rebate for child care providers

On March 31, 2026, the Adams County Board of County Commissioners unanimously approved a resolution establishing a one-year Adams County Child Care Provider Property Tax Rebate Incentive Program, authorized by Senate Bill 24-002. The board voted to fund the program, open an application window this summer and return an evaluation to the board in early 2027.

County officials said the program is intended to shore up declining licensed child care capacity in Adams County. Bill Aiken, deputy director of Community and Economic Development, told the board that county data and partner analyses show household spending on child care in Adams County averages about 22% of household income, far above the federal benchmark of 7% and above the national average. Staff reported 12,633 licensed slots countywide and an availability index of 32 (32 seats per 100 children), well below the statewide average of 57.

Under the program, eligible licensed child care providers that pay Adams County property tax can apply for a rebate of up to 50% of the property taxes they paid to the county. Home-based licensed providers will be eligible to receive up to 100% of their Adams County general fund property tax paid (the program is structured to provide larger relative assistance to smaller home-based providers). Facilities that add or operate infant and toddler programs may qualify for additional rebates that effectively increase the county rebate to up to 100% for those providers. Staff said the county has identified 344 licensed child care facilities countywide, of which roughly 176 operate on taxable property and would therefore be eligible; those 176 facilities together paid about $3.861 million in total property taxes, of which Adams County collects roughly $744,000.

Aiken told commissioners a conservative, worst-case estimate—if all 176 eligible facilities applied and received the maximum allowed rebate—would cost the county about $700,000; staff recommended and the board approved a budget amendment to fund the program. The application window is scheduled to open the first week of July and run through mid-September (applications will be processed after taxes are considered delinquent), with payouts targeted in Q3–Q4. County staff said they will conduct direct mail outreach to the identified eligible owners, coordinate with municipal economic development partners, and issue a press release to raise awareness.

Local child care advocates and owners urged the board to adopt the rebate. "Our property tax bill increased from $28,000 to $36,000," one center emailed and the board read into the record, describing an $8,000 rise that threatened operations. Pam Melo, owner of Creative Learning Preschool, said rising property taxes have forced her program to defer building maintenance and constrained wages; "If we didn't have to pay property taxes, my school would be able to raise wages by several dollars an hour," she told commissioners.

The board directed staff to implement the program for a one-year term, monitor outcomes—including changes in licensed provider counts, seats retained or added, geographic distribution, total program cost and staff time—and return with an evaluation around this time next year so commissioners can consider renewing or adjusting the program. The motion to adopt the resolution passed unanimously.