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Florida Enterprise Zone Program - Child Care Facility

 

Directions for completing and submitting application:

Palm Beach County Enterprise Zone

CHILD CARE FACILITY
Ad Valorem Property Tax Exemption

Note: Application for Child Care Facility is available from Florida Department of Revenue.

Any real estate used and owned as a child care facility as defined in s.402.302, F.S., which operates in an enterprise zone is exempt from taxation.

Definition (s.402.302, F.S.):

"Child care facility" includes any child care center or child care arrangement which provides child care for more than five children unrelated to the operator and which receives a payment, fee, or grant for any of the children receiving care, wherever operated, and whether or not operated for profit. The following are not included:

»    (a) Public schools and nonpublic schools and their integral programs, except as provided in s.402.3025;
»    (b) Summer camps having children in full-time residence;
»    (c) Summer day camps;
»    (d) Bible schools normally conducted during vacation periods; and
»    (e) Operators of transient establishments, as defined in chapter 509, which provide child care services solely for the guests of their establishment or resort, provided that all child care personnel of the establishment are screened according to the level 2 screening requirements of chapter 435.

To claim an enterprise zone child care property tax exemption, a child care facility must file an application each year under oath with the governing body, Palm Beach County Board of County Commissioners, having jurisdiction over the enterprise zone where the child care center is located.

Instructions:

1. Fill out Part I of the application and submit to:
        Enterprise Zone Coordinator
        Palm Beach County Economic Development Office
        301 North Olive Avenue, 10th Floor, West Palm Beach, FL 33401
        (mailing address: P.O.1989, West Palm Beach, FL 33402-1989)
        561-355-3624

2. A copy of the child care facility's license from the local licensing authority, Palm Beach County Health Department for Child Care, must be attached to this application.

3. On Part 1, # 3 of the application, please be sure to write the street address and the full legal description of the property as described on the deed to the property, or you may attach a copy of the deed to the property. Please use additional paper if necessary.

Requirements:

1. The child care facility must be located within the Palm Beach County Enterprise Zone. (Any child care facility located in the Pahokee Enterprise Zone must apply through the City of Pahokee 561-924-5534.)

2. The facility must have been owned and used as a child care facility, as defined in section 402.302, Florida Statutes, on January 1 of the year for which exemption is claimed.

3. The child care facility must have license from the Florida Department of Children and Family Services or local licensing authority (Palm Beach County Health Department for Child Care).

3. The child care center is responsible for forwarding all application and required attachments to the Palm Beach County Economic Development Office (EDO) on or before February 1 of the year for which exemption is claimed.

The EDO will review the application within 10 working days from receipt of the application. Upon review, the office will complete Part II of the form and forward the certified application and a copy of your license to the Property Appraisers Officer on or before March 1 in order to receive the ad valorem property tax exemption for that year. You will receive a copy of the certified form.

Source: PBCEDO

(rev. 6-24-03)

 

EDO Location

 
301 N. Olive Avenue, 10th Floor
West Palm Beach, FL 33401
phone:  (561) 355-3624
fax:  (561) 355-6017
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