Bill > HF633

This bill establishes a market value exclusion for licensed in-home child care providers in Minnesota, allowing them to reduce their property tax burden. Specifically, the bill creates a new property tax provision that enables providers of family day care or group family day care (as defined in Minnesota Rules, chapter 9502) to exclude 50 percent of their property's market value from taxation. This exclusion applies to properties classified as residential homestead (1a) or the portion of residential homestead property (2a) that includes the house, garage, and surrounding one acre of land. The Minnesota Department of Human Services is required to provide counties with a list of licensed child care providers annually by July 1, starting in 2025. The tax exclusion will take effect for property taxes payable in 2026, and providers cannot claim this exclusion simultaneously with other existing market value exclusions. The bill also updates property tax statement requirements to include this new exclusion, ensuring transparency in how the tax reduction is calculated and displayed for taxpayers.

Budget and Finance, Education

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0633&ssn=0&y=2025