Bill > S1306

This bill amends Florida law to provide a property tax exemption for child care facilities that have achieved Gold Seal Quality status. Specifically, any portion of a property used as a child care facility with Gold Seal Quality status will be exempt from ad valorem taxes (local property taxes), regardless of whether the property is owned or leased. If the property is leased, the child care facility operator responsible for tax payments can receive the exemption by demonstrating their eligibility. The bill requires property owners to disclose the full amount of tax benefit to the child care facility operator and explain how the operator will receive that benefit. The Gold Seal Quality Care Program, which is referenced in the bill, is a state-level certification that recognizes high-quality child care facilities that meet certain standards. By classifying these facilities as educational institutions for tax purposes, the bill aims to provide financial support and incentives for high-quality child care providers. The changes will take effect on July 1, 2025, giving child care facilities and property owners time to prepare for the new tax exemption.

https://www.flsenate.gov/Session/Bill/2025/1306