SB 1306: Exemption from Ad Valorem Taxes of Child Care Facilities

GENERAL BILL by Calatayud

Exemption from Ad Valorem Taxes of Child Care Facilities; Exempting from ad valorem taxes any portion of property used as a child care facility that has achieved Gold Seal Quality status; requiring that the lessor child care facility operator be considered eligible to derive the benefit of the exemption upon a specified demonstration, etc.

Current Bill Version Posted: 2/26/2025 10:26 AM

• Senate Committee References (3)

  1. Community Affairs (CA)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

• Related Bills (1)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  S 7034 by Finance and Tax Taxation Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare

• Citations - Statute (2)

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  196.198	Educational property exemption.	Page 1 [pdf]
  1002.945	Gold Seal Quality Care Program.	Page 4 [pdf]

• Bill History

  S = Senate, H = House

  2/26/2025	S	• Filed
  3/6/2025	S	• Referred to Community Affairs; Finance and Tax; Appropriations
  3/10/2025	S	• Introduced
  5/3/2025	S	• Indefinitely postponed and withdrawn from consideration