Florida Statutes
Chapter 196 - Exemption
196.095 - Exemption for a Licensed Child Care Facility Operating in an Enterprise Zone.


(1) Any real estate used and owned as a child care facility as defined in s. 402.302 which operates in an enterprise zone pursuant to chapter 290 is exempt from taxation.
(2) To claim an enterprise zone child care property tax exemption authorized by this section, a child care facility must file an application under oath with the governing body or enterprise zone development agency having jurisdiction over the enterprise zone where the child care center is located. Within 10 working days after receipt of an application, the governing body or enterprise zone development agency shall review the application to determine if it contains all the information required pursuant to this section and meets the criteria set out in this section. The governing body or agency shall certify all applications that contain the information required pursuant to this section and meet the criteria set out in this section as eligible to receive an ad valorem tax exemption. The child care center shall be responsible for forwarding all application materials to the governing body or enterprise zone development agency.
(3) The production by the child care facility operator of a current license by the Department of Children and Families or local licensing authority and certification by the governing body or enterprise zone where the child care center is located is prima facie evidence that the child care facility owner is entitled to such exemptions.
History.—s. 2, ch. 99-304; s. 42, ch. 2014-19.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 196 - Exemption

196.001 - Property Subject to Taxation.

196.002 - Legislative Intent.

196.011 - Annual Application Required for Exemption.

196.012 - Definitions.

196.015 - Permanent Residency; Factual Determination by Property Appraiser.

196.021 - Tax Returns to Show All Exemptions and Claims.

196.031 - Exemption of Homesteads.

196.041 - Extent of Homestead Exemptions.

196.061 - Rental of Homestead to Constitute Abandonment.

196.071 - Homestead Exemptions; Claims by Members of Armed Forces.

196.075 - Additional Homestead Exemption for Persons 65 and Older.

196.077 - Additional Homestead Exemption for Classroom Teachers, Law Enforcement Officers, Firefighters, Emergency Medical Technicians, Paramedics, Child Welfare Professionals, and Servicemembers.

196.081 - Exemption for Certain Permanently and Totally Disabled Veterans and for Surviving Spouses of Veterans; Exemption for Surviving Spouses of First Responders Who Die in the Line of Duty.

196.082 - Discounts for Disabled Veterans; Surviving Spouse Carryover.

196.091 - Exemption for Disabled Veterans Confined to Wheelchairs.

196.095 - Exemption for a Licensed Child Care Facility Operating in an Enterprise Zone.

196.101 - Exemption for Totally and Permanently Disabled Persons.

196.102 - Exemption for Certain Totally and Permanently Disabled First Responders; Surviving Spouse Carryover.

196.111 - Property Appraisers May Notify Persons Entitled to Homestead Exemption; Publication of Notice; Costs.

196.121 - Homestead Exemptions; Forms.

196.131 - Homestead Exemptions; Claims.

196.141 - Homestead Exemptions; Duty of Property Appraiser.

196.151 - Homestead Exemptions; Approval, Refusal, Hearings.

196.161 - Homestead Exemptions; Lien Imposed on Property of Person Claiming Exemption Although Not a Permanent Resident.

196.171 - Homestead Exemptions; City Officials.

196.173 - Exemption for Deployed Servicemembers.

196.181 - Exemption of Household Goods and Personal Effects.

196.182 - Exemption of Renewable Energy Source Devices.

196.183 - Exemption for Tangible Personal Property.

196.185 - Exemption of Inventory.

196.192 - Exemptions From Ad Valorem Taxation.

196.193 - Exemption Applications; Review by Property Appraiser.

196.194 - Value Adjustment Board; Notice; Hearings; Appearance Before the Board.

196.195 - Determining Profit or Nonprofit Status of Applicant.

196.196 - Determining Whether Property Is Entitled to Charitable, Religious, Scientific, or Literary Exemption.

196.1961 - Exemption for Historic Property Used for Certain Commercial or Nonprofit Purposes.

196.197 - Additional Provisions for Exempting Property Used by Hospitals, Nursing Homes, and Homes for Special Services.

196.1975 - Exemption for Property Used by Nonprofit Homes for the Aged.

196.1976 - Provisions of Ss. 196.197(1) or (2) and 196.1975; Severability.

196.1977 - Exemption for Property Used by Proprietary Continuing Care Facilities.

196.1978 - Affordable Housing Property Exemption.

196.198 - Educational Property Exemption.

196.1983 - Charter School Exemption From Ad Valorem Taxes.

196.1985 - Labor Organization Property Exemption.

196.1986 - Community Centers Exemption.

196.1987 - Biblical History Display Property Exemption.

196.199 - Government Property Exemption.

196.1993 - Certain Agreements With Local Governments for Use of Public Property; Exemption.

196.1995 - Economic Development Ad Valorem Tax Exemption.

196.1996 - Economic Development Ad Valorem Tax Exemption; Effect of Ch. 94-136.

196.1997 - Ad Valorem Tax Exemptions for Historic Properties.

196.1998 - Additional Ad Valorem Tax Exemptions for Historic Properties Open to the Public.

196.1999 - Space Laboratories and Carriers; Exemption.

196.2001 - Not-for-Profit Sewer and Water Company Property Exemption.

196.2002 - Exemption for S. 501(c)(12) Not-for-Profit Water and Wastewater Systems.

196.202 - Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled.

196.24 - Exemption for Disabled Ex-Servicemember or Surviving Spouse; Evidence of Disability.

196.26 - Exemption for Real Property Dedicated in Perpetuity for Conservation Purposes.

196.28 - Cancellation of Delinquent Taxes Upon Lands Used for Road Purposes, Etc.

196.29 - Cancellation of Certain Taxes on Real Property Acquired by a County, School Board, Charter School Governing Board, or Community College District Board of Trustees.

196.295 - Property Transferred to Exempt Governmental Unit; Tax Payment Into Escrow; Taxes Due From Prior Years.

196.31 - Taxes Against State Properties; Notice.

196.32 - Executive Office of the Governor; Consent Required to Certain Assessments.