NEWS & INSIGHTS
Florida Expands Educational Property Exemption to Gold Seal Child Care Facilities: PTO 25-14
PTO Bulletin 25‑14 clarifies that leased Gold Seal Quality child care facilities whose operators pay ad valorem taxes now qualify for an educational property exemption, effective July 1, 2025, for the 2026 tax roll.
Florida Expands Educational Property Exemption to Gold Seal Child Care Facilities: PTO 25-14
PTO Bulletin 25-14 expands the educational property tax exemption to leased Gold Seal Quality child care facilities whose operators pay the ad valorem taxes.
Introduction
On August 13, 2025, the Florida Department of Revenue issued Informational Bulletin 25-14, which allows leased Gold Seal Quality child care facilities to qualify for the educational exemption if the operator pays the taxes. Authorized by Chapter 2025-208 (HB 7031), it takes effect July 1, 2025, and applies to the 2026 tax roll.
Scope of the Exemption
If a facility achieves Gold Seal Quality status under Section 1002.945, F.S., and the operator pays ad valorem taxes under a lease, the portion of real property used by the facility is deemed “owned and used for educational purposes,” qualifying it for exemption.
Operator Benefit and Owner Disclosure
Property owners leasing such facilities must disclose to the operator both the amount of tax benefit from the exemption and how it will be ensured or passed through to the operator.
Implementation Timeline
The law is effective July 1, 2025, and applies with the 2026 tax roll. Facility operators and appraisers should document eligibility, Gold Seal designation, and lease terms regarding tax payment.
Conclusion
PTO 25-14 opens new access to educational property tax relief for leased Gold Seal Quality child care providers—contingent on tax-paying leases and proper benefit disclosures by owners.
Leased Gold Seal Quality child care facilities qualify for educational property tax exemption if the operator pays ad valorem taxes.
Effective July 1, 2025; applies to the 2026 tax roll.
Must hold Gold Seal Quality status under Section 1002.945, F.S.
The facility operator, under a lease agreement, must pay the ad valorem taxes.
The total tax benefit amount and how the operator will receive that benefit must be communicated.
No—the facility can be leased as long as the operator pays taxes and has Gold Seal status.
On the Florida Department of Revenue’s site, under Property Tax Oversight bulletins.
It increases financial viability of leasing high-quality child care, easing access and affordability.
Yes—the legislation treats the leased property portion as owned and used for educational purposes.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.