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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