This bill amends Florida Statutes to exempt from ad valorem taxes any portion of property used as a child care facility that has achieved Gold Seal Quality status. The legislation specifies that this exemption applies regardless of whether the property is owned or leased. If the property is leased, the lessor child care facility operator can qualify for the exemption by demonstrating that they will be exempt from ad valorem taxation. Additionally, the property owner is required to disclose the total benefit derived from the exemption to the child care facility operator.

The bill also makes conforming changes to section 1002.945, clarifying that any real estate owned or leased as a child care facility that achieves Gold Seal Quality status is considered an educational institution for the purpose of qualifying for the ad valorem tax exemption. The effective date for this act is set for July 1, 2025.

Statutes affected:
S 1306 Filed: 196.198, 1002.945