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County Attorney John Price (left) explains tax exemption finer points as Commissioner Stevie Smith and Judge Allison Harbison listen. David Danley | Light and Champion
Approving a tax exemption was the Shelby County Commissioners’ primary action Wednesday, April 24.
The exemption, authorized by Senate Bill 1145 and Senate Joint Resolution 64 with the passing of Proposition 2 in the 2023 constitutional election, allows counties to offer tax abatements to qualifying childcare facilities.
“Most counties are not adopting this tax exemption until somebody applies,” Shelby County Judge Allison Harbison said. “We have an application. The catch is they can’t qualify this year unless we do it by the 30th of this month.”
Harbison said according to county judges from surrounding counties, none have received applications.
“I did reach out to the city,” said Harbison. “But the city did not take action on it because they had no application … which I’m surprised because the application that we have is an in-city business.”
The judge added that The Crayon Box in Center has applied. “There’s several caveats they have to jump through, and this organization has,” she said. “The qualifying childcare facility has to participate in the Texas Workforce Commission Rising Star program, and I have certification that they do. They have to have at least 20% of the total number of children enrolled in the facility. They have to receive subsidized childcare services.”
According to Harbison, 32 receive childcare assistance and 18 is the 20-percent as they have 89 kids enrolled and 32 of those receive the childcare assistance. “So, they’re well within their 20%,” said Harbison.
Quoting the statute, Harbison said the percentage specified by the governing body may not be less than 50-percent.
“It could be greater, but it can’t be less than,” County Attorney John Price said. “The commissioners set the percentage, not less than 50-percent, but it’s your decision as to what the percentage would be.”
Price added, “It requires a facility that’s licensed by Health and Human Services, and it’s limited to a facility that provides care for children who are not related by blood or marriage or adoption by the operating owners of the business itself. So, it’s not so that they can benefit for their own children. It’s got to be children not related.”
“Obviously, the voters of Texas felt it was something that was necessary for, I guess, to help improve the quality of childcare and to help give a break, Bellmyer offered. “I don’t see that granting that tax break is gonna break the county. We’ve given some other breaks on organizations that were building facilities. And we can readdress it again next year.”
The court approved to set the tax exemption rate for the facility at 50-percent.
Equipment Donation The court also approved the donation of a mobile in-car printer for the precinct 5 deputy constable.
Harbison said the printer is for citations, court dates for criminal trespass, and similar documents. “The city of Timpson has agreed to purchase it and it’s gonna be in the deputy constable’s car,” she explained.
Harbison also confirmed that the printer is to “support the deputy constable to do traffic stops.”
“When I talk to him, (I will) mention that now that he’s gonna be doing traffic stops that we will need a racial profiling report from him,” Harbison added.
The court also approved a proclamation declaring April 28-May 5 as Texas Soil and Water Stewardship Week.
In other business, weekly expenses and current payroll were approved.