Texas Proposition 2 – Proposed Property Tax Exemption for Childcare Facilities Extension

Staff Report & Agenda Item Details

2025-1424 Texas Proposition 2 – Proposed Property Tax Exemption for Childcare Facilities Extension On a motion made by Commissioner John Wiley Price, and seconded by Commissioner Andrew Sommerman, the following order was passed and adopted by the Commissioners Court of Dallas County, State of Texas: BRIEFING DATE: December 2, 2025 FUNDING SOURCE: N/A Be it resolved and ordered that the Dallas County Commissioners Court does hereby authorize a 100 percent property tax exemption for Dallas County childcare facilities. Done in open Court December 2, 2025 by the following vote: IN FAVOR: County Judge Clay Jenkins, Commissioner Dr. Theresa Daniel, Commissioner John Wiley Price, Commissioner Dr. Elba Garcia, and Commissioner Andrew Sommerman OPPOSED: None

This motion is scored as RESTRAINS_GOVERNMENT (Impact Weight: 2.3/10). Under the Bastiat Liberty Watchdog Index, voting YES on measures that cap or reduce ad valorem tax burdens, expand taxpayer exemptions, retire debt early, enforce competitive bidding caps, or remove regulatory/zoning barriers to private property rights earns a positive Pro-Liberty score.