Bill > HF805

This bill establishes a property tax refund program specifically for nonprofit child care facilities that rent their space. Under the new law, eligible child care facilities (defined as licensed centers that participate in the child care assistance program and are registered as 501(c)(3) nonprofit organizations) can receive a refund equal to 10% of their gross rent paid in a calendar year. To qualify, facilities must apply to the revenue commissioner in the year following their rent payments, using a specified application process. The bill requires property owners of these facilities to provide rent certificates to the child care facilities by specific deadlines, with a special provision for the first year (2024) allowing certificates to be issued by July 31, 2025. Additionally, the bill mandates that the commissioner of revenue submit a report by March 1, 2026, analyzing the share of rent constituting property taxes for child care facilities, with detailed breakdowns by geographic region. The goal appears to be providing financial support to child care providers by offsetting a portion of their rental expenses, which can be a significant cost for these essential community services.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0805&ssn=0&y=2025