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.
Effective Date: 7/1/2025
Last Action: 5/3/2025 Senate - Indefinitely postponed and withdrawn from consideration
Bill Text: Web Page | PDF
Last Action: 5/3/2025 Senate - Indefinitely postponed and withdrawn from consideration
Bill Text: Web Page | PDF
Senate Committee References:
- Community Affairs (CA)
- Finance and Tax (FT)
- Appropriations (AP)
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Bill History
Date Chamber Action 2/26/2025 Senate • Filed
3/6/2025 Senate • Referred to Community Affairs; Finance and Tax; Appropriations
3/10/2025 Senate • Introduced
5/3/2025 Senate • Indefinitely postponed and withdrawn from consideration
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SB 1306, Original Filed Version (Current Bill Version) Posted 2/26/2025 at 10:26 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 7034 Taxation Finance and Tax Compare Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration 
Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 196.198 Educational property exemption. Page 1 (pdf) 1002.945 Gold Seal Quality Care Program. Page 4 (pdf)