Miami-Dade County Property Tax Referendum

Dedicated Funding Streams & Financing

  • Taxes

Miami-Dade County, FL, Florida

In 2002 and again in 2008, voters in Miami-Dade County approved a referendum to increase property taxes to pay for the operation of the Children’s Trust, a local government entity that allocates funds for child care and early learning programs in the county. The property tax increases by $.50 for every $1,000 of assessed property value. About $100 million in revenue is raised annually through this funding stream, which is dedicated to the operation of the Children’s Trust in Miami-Dade County. 

In FY 2023-24, the Children’s Trust allocated grants totaling $43,411,017 to sites across the county working to champion early childhood development. These organizations undertake child care quality improvement efforts, increase early care and education slots across the county, conduct research on child care’s impact on the community, and boost early intervention services. The Children’s Trust exists in perpetuity. 

Sources:

North Carolina Early Childhood Foundation. (n.d.) County of Miami Dade.

The Children’s Trust. (2022). 2021-2022 Annual Report.

The Children’s Trust. (2022). The Children’s Trust Funded Programs and Sites FY 2020-2021.

Connections to Key Early Learning Study at Harvard (ELS@H) Findings:

Stable, robust funding is essential to expanding and improving early education. Unlike K-12 education, early education has historically been supported through a fragmented – and largely insufficient – set of federal, state, and local funds. Research suggests there is a need for more accessible, affordable, and high-quality approach to early education across the mixed-delivery system – and for better financial and professional supports for the educators who serve children and families each day; creating dedicated funding streams can therefore help states and cities address these needs and achieve these goals.

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.
  • No one early education setting type is inherently of higher quality than another; children develop and learn well in every setting type, and in the study, all setting types showed room to grow in quality. – Early educators play a critical role in supporting the well-being of young children and families across setting types.
  • Yet their pay, benefits, and other professional supports are often inadequate in light of the job demands and their cost of living.
Learn more about ELS@H findings

Learn more about Miami-Dade County

Context matters. Visit the Miami-Dade County profile page to learn more about the county landscape.

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  • The county population is 2,686,867
  • The percentage of children under age 5 is 5.40%
  • The median household income is $67,263