Bill > SF339

This bill establishes a new property tax credit for licensed in-home child care providers in Minnesota, designed to provide financial support for professionals who operate family day care or group family day care programs from their homes. Under the proposed legislation, providers who operate licensed day care programs from their primary residence (specifically the house, garage, and surrounding one acre of land) will be eligible for a credit equal to 50 percent of their net property tax owed after other credits are applied. The Minnesota Department of Human Services will be required to provide annual lists of licensed providers to counties by July 1, 2025, and county auditors will determine the tax reductions. Local taxing jurisdictions, including school districts, will be reimbursed for these credits through payments from the state, with the commissioner of revenue handling reimbursements for most jurisdictions and the commissioner of education handling school district reimbursements. The credit will be added to the existing list of property tax credits and will become effective for property taxes payable in 2026, with the goal of providing financial relief to support in-home child care providers and potentially help maintain childcare availability in the state.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0339&ssn=0&y=2025