City of Houston Mayor's Office of Communications 

Mayor's Press Release

Houston City Council Passes Tax Exemption for Child-Care Facilities

March 20, 2024 -- Today, Houston City Council passed an amendment to provide a tax exemption for qualifying child-care facilities as soon as the 2024 tax year.

Following the successful passing of Proposition 2 in November 2023, which allowed cities and counties to provide property tax exemption for child-care facilities, the new amendment, Section 44-30, would allow qualifying child-care facilities to claim a partial or complete exemption from their property taxes.

Child-care providers must participate in the Texas Rising Star program and maintain a minimum 20% enrollment of children receiving subsidized services through the Texas Workforce Commission, among other criteria outlined in the Texas Tax Code. This exemption is intended to provide vital support to child-care providers and ensure the availability of quality care for families across Houston.

“We recognize the importance of accessible and high-quality child-care services for our community,” shared Mayor Whitmire. “This proposed ordinance reflects our commitment to supporting child-care facilities and ensuring that families have access to the resources they need.”

The new amendment will significantly impact child-care providers and the families they serve. It represents a step towards creating a supportive environment for families and their children in the city.

Applications for the tax exemption are being developed, and the county has advised that qualifying child-care providers stand by for the official release sometime this week or early next week.