Exemption—For-profit group child care centers
A for‑profit group child care center may qualify for a full property tax exemption when the property is used exclusively for child care, meets state licensing requirements, is owned or leased long‑term, and, if leased, has a recorded lease. The exemption applies only to non‑residential facilities serving infants, toddlers, and preschool‑age children, and the property cannot receive any other exemption at the same time.
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