Qualifications for the Daycare Tax Exemption
- Any portion of a building utilized to provide early childhood services or adult day care is eligible for exemption.
- The exemption applies to the improvement (building) value only. The land is fully taxable.
- Buildings used a residence ("home daycare" or operated in connection with a church or shopping center are not eligible.
- The following must be provided when applying for the exemption for the first time (per property):
- Articles of Incorporation
- Daycare License or Certificate
- Copy of lease or a sketch of the area utilized (when applicable)
View and print the application for the Daycare exemption