Commissioners Grant Tax Abatement to Child-care Facility

April 26, 2024 - The Shelby County Commissioners considered a property tax exemption during their meeting held Wednesday, April 24, 2024, and donated equipment for the Precinct 5 Constable’s office during their meeting held Wednesday, April 24, 2024.

The tax exemption being considered was for qualifying child-care facilities allowed under Senate Bill 1145 and Senate Joint Resolution 64 which was authorized with the passing of Proposition 2 in the 2023 Constitutional Election.
 
“Most counties are not adopting this tax exemption until somebody applies,” said Judge Harbison. “We have had an application and catch two it is, they can't qualify this year unless we do it by the 30th of this month.” 

Judge Harbison said she sent it to County Attorney John Price to look at it and research it. 

The Crayon Box has applied and there are several requirements they have to meet.

“The qualifying child care facility has to participate in the Texas Workforce Commission Rising Star program and I have certification that they do,” said Judge Harbison. “They have to have at least 20% of the total number of children enrolled in the facility. They have to receive subsidized child care services.” 

Judge Harbison confirmed for Commissioner Bellmyer, The Crayon Box exceeds the 20%, with 89 children enrolled and 32 of those receiving childcare assistance.

The abatement states the percentage tax exemptioon adopted by the governing body cannot be less than 50%. Price confirmed it could be greater, but not less than 50%.

“The daycare facilities in our county are few and far between, good daycare facilities and from what I understand this one is a good daycare,” said Blackwell.

Commissioner Lout move to approve the property tax exemption. Commissioner Bellmyer seconded the motion and it carried.

Commissioner Bellmyer then moved to approve the resolution adopting a property tax exemption for qualifying child-care facilities at 50%. The motion was seconded by Commissioner Lout and it carried.

The commissioners considered a donation of equipment by the City of Timpson to benefit the Precinct 5, Deputy Constable.

“This is a mobile in-car printer for the deputy constable to write citations and give out tickets and court dates for the deputy criminal trespass and things like that and the city of Timpson is going to be purchasing it,” said Judge Harbison.

Commissioner Bellmyer confirmed it means the constable would be performing traffic stops and he commented that he looks forward to reports on that.

Judge Harbison said she would to Constable Tipton now that his office will be performing traffic stops, a racial profiling report would need to be provided.

Commissioner Bellmyer moved to approve the City of Timpson making a donation to support the deputy constable. The motion was seconded by Commissioner Smith, and the motion carried.

The commissioners approved a property proclamation declaring April 28 through May 5 as Texas Soil and Water Stewardship Program Week. 

The proclamation reads as follows:
WHEREAS, fertile soil and clean water provide us with our daily sustenance, and
WHEREAS, effective conservation practices have helped provide us a rich standard of living, and
WHEREAS, our security depends upon healthy soil and clean water, and 
WHEREAS, stewardship calls for each person to help conserve these precious resources,
Therefore, I, do hereby proclaim the week of April 28- May 5, 2024 as
Texas Soil and Water Stewardship Week.

Commissioner Smith moved to approve the proclamation, and it was seconded by Commissioner Lout. The motion carried.
 
During the meeting Ann Blackwell, County Treasurer, reported making the final payment on the Master Plan for the Historic Courthouse in the amount of $9 ,000.

Jimmy Lout, Commissioner Precinct 2, mentioned having a lot of tree expense due to a hail storm. $10,000 this week and an additional $6,000 expected in the following week.

Stevie Smith, Commissioner Precinct 3, said they would be doing the exact same thing in his precinct.

A part for the heating system at the Sheriff’s Department was reported at a cost of $4,800.

Tom Bellmyer, Commissioner Precinct 4, referenced a bill for signs in his precinct which he has not yet received. Blackwell agreed to hold the check and not pay yet.

Two bills from SWEPCO, one for the active courthouse, and another for the Historic Courthouse were just received the night before the meeting and were added to the bills at $3,437.79.

A motion by Commissioner Bellmyer to approve and pay weekly expenses was seconded by Commissioner Lout. The motion carried.

The meeting adjourned at 9:58am.

Agenda items approved during the meeting include:
1. Pay weekly expenses.
2. Current Payroll.
3. Property Tax Exemption for qualifying Child-Care Facilities allowed under Senate Bill 1145 and Senate Joint Resolution 64 authorized with passing of Proposition 2 in the 2023 Constitutional Election.
4. Resolution Adopting a Property Tax Exemption for Qualifying Child-Care Facilities.
5. Donation of equipment by the City of Timpson to benefit the Precinct 5, Deputy Constable.
6. Proclamation declaring April 28th – May 5th, 2024 as Texas Soil and Water Stewardship Week.
7. Adjourn