In December 2024, the City of Boise approved $925,000 in property tax relief for certain groups of residents, including licensed in-home child care providers. Providers are eligible for up to $500 in property tax relief if they are licensed, own their home, and are actively providing child care services.
The city’s Property Tax Rebate Program was authorized by the Idaho Legislature’s House Bill 550, passed in March 2022, which allows Idaho municipalities to offer property tax rebates using general funds. The program went into effect in 2023, though child care providers were not eligible during the first year.
Sources:
City of Boise. (2024, December 3). Boise Property Tax Rebate Program Begins This Week, Expands To Eligible Childcare Providers.
Carr Lee, M. (2024, October 29). Good Ideas for Cities: Creative Tactics Cities are Using to Address the Child Care Shortage. Mayors Innovation Project.
Connections to Key Early Learning Study at Harvard (ELS@H) Findings:
High-quality, affordable early education and care supports children’s healthy development and allows families to work, engage in their own educational pursuits, and/or participate in other aspects of community life. To support children and families in these instrumental ways, research suggests there is a need to expand the availability of early education opportunities across the mixed-delivery system.
Findings from the Early Learning Study at Harvard (ELS@H) show:
- Families rely on a range of formal (e.g., Head Start, center-based care, public pre-K) and more informal (e.g., home-based, relative care) early education settings; when choosing a setting for their child, families balance many logistical constraints and personal preferences.
- But for many families – and especially low- and middle-income families – early education choices remain tightly constrained due to issues of affordability and supply.