Bill > SF1634

This bill establishes a property tax refund program specifically for eligible child care facilities that rent their space. Under the new provisions, a licensed child care facility that accepts families participating in the child care assistance program and is operated by a nonprofit charitable organization can receive a refund equal to 10% of the gross rent paid in a calendar year. To qualify, the facility must apply to the commissioner in the following calendar year, using a specified application process. An eligible child care facility is defined as a licensed child care center or family day care facility that meets specific criteria, including accepting families in the child care assistance program and having nonprofit status. 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 allowing certificates to be issued by July 31, 2025, for 2024 rent payments. 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 across different regions of Minnesota, with the goal of potentially refining the refund program in the future. The bill's provisions will be effective for refunds based on rent paid in 2024 and subsequent years.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1634&ssn=0&y=2025