Property tax break for licensed child care facilities

A. Real property used for the operation of a child care home, day care home, nursery, babysitting service, or other like child care facility is exempt from property taxes to the extent provided below, if the child care provider operating the facility has been licensed by the State department of human services for one year or more and is actually and actively engaged in providing child care services in the facility, and the facility conforms with zoning requirements: 1. The child care facility is totally exempt if the value of the property is $200,000 or less. 2. If the value of the property exceeds $200,000, the exemption is $200,000. B. Notwithstanding any other provision in this chapter, if the child care facility is property with regard to which the child care provider filed and was granted a home exemption claim under section 3.48.450 , the exemption provided in this section shall be in addition to the exemption granted under section 3.48.450 . C. No exemption shall be granted pursuant to this section unless an application for exemption is filed with the department of finance. Applications shall be submitted during the period beginning August 1 and ending December 31 immediately preceding the tax year for which an exemption is claimed. A new application shall be filed for each tax year for which an exemption is claimed. ( Ord. No. 5726 , § 2, 2024; Ord. No. 3668, § 2, 2009; Ord. 2533 § 3, 1997)