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FL S1306
Bill
Status
Failed
6/16/2025
Primary Sponsor
Alexis Calatayud
Click for details
AI Summary
- Exempts from ad valorem (property) taxes any portion of property used as a child care facility that has achieved Gold Seal Quality status under Florida's Gold Seal Quality Care Program, regardless of whether the property is owned or leased
- Requires that a lessor child care facility operator responsible for paying ad valorem taxes under their lease be considered eligible to receive the benefit of the exemption upon demonstrating the operator will be exempt from such taxation
- Requires the property owner to disclose to the child care facility operator the total amount of the benefit derived from the exemption and the method for ensuring the operator receives that benefit
- Amends section 1002.945, F.S., to classify any real estate, or part thereof, owned or leased as a licensed or license-exempt child care facility with Gold Seal Quality status as an educational institution for purposes of the ad valorem tax exemption
- Effective date is July 1, 2025
Legislative Description
Exemption from Ad Valorem Taxes of Child Care Facilities
Last Action
Died in Community Affairs, companion bill(s) passed, see HB 7031 (Ch. 2025-208)
6/16/2025
Full Bill Text
No bill text available