Property Tax Exemption for Childcare Facilities: Rural and Urban Enterprise Zones
s.196.095, F.S.

Forms:

• Property Tax Exemption Form DR-418E 

Purpose:

• Provides an exemption from ad valorem property tax for licensed childcare facilities operating in areas designated as Enterprise Zones.

Eligibility Requirements:

• The facility must be located in an Enterprise Zone and have been owned and used as a CHILD CARE facility, as defined in section  402.302, Florida Statutes, on January 1 of the year for which exemption is claimed.