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SB 1306

Exemption from Ad Valorem Taxes of Child Care Facilities

2025 Regular Session Introduced by Alexis Calatayud

Florida bill exempting child care facility properties from ad valorem taxes died in committee; would have reduced local tax revenue while potentially lowering childcare operating costs.

Died in Community Affairs, companion bill(s) passed, see HB 7031 (Ch. 2025-208)
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WeVote Research Nonpartisan
Bill Summary · SB 1306

Legislative bill overview

SB 1306 would have exempted child care facilities from ad valorem (property) taxes in Florida. The bill proposed providing tax relief to properties used for child care operations, potentially including both private and public facilities depending on implementation details.

Why is this important

Child care facility tax exemptions directly affect operating costs for providers, which could influence pricing for families and availability of care services in communities. This touches on workforce participation, early childhood development access, and municipal revenue streams that fund local services.

Potential points of contention

  • Municipal revenue impact: Property tax exemptions reduce funding for local governments, schools, and public services that depend on these revenues
  • Equity concerns: Tax benefits may disproportionately favor certain operators or communities while others bear higher tax burdens to compensate
  • Scope ambiguity: Unclear whether exemptions would apply to all child care facilities or only specific types, potentially creating market distortions or unfair competitive advantages

Compiled from official sources — confirm details with the bill’s official record.

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