This bill establishes a property tax refund program specifically for child care providers that rent facilities, amending several sections of the Minnesota Statutes. Key provisions include the definition of "gross rent" to encompass rent paid for eligible child care property, which is defined as the portion of a property used to operate a licensed child care facility. Eligible child care facilities must be licensed and operated by nonprofit organizations that qualify for tax exemption under the Internal Revenue Code. The bill allows these facilities to claim a refund equal to ten percent of the gross rent paid for eligible child care property, with specific application procedures outlined.

Additionally, the bill mandates that property owners of eligible child care facilities provide a certificate of rent paid to the child care providers, ensuring compliance with the new refund program. It also requires the Commissioner of Revenue to submit a report by March 1, 2026, estimating the share of rent constituting property taxes for these facilities and providing recommendations for potential modifications to the refund program. The effective date for these provisions is set for refunds based on rent paid in 2024 and thereafter, with a special rule for certificates of rent paid for 2024 to be furnished by July 31, 2025.

Statutes affected:
Introduction: 290A.03, 290A.04, 290A.19, 290A.23