This bill establishes a property tax refund program specifically for child care providers that rent facilities, amending several sections of Minnesota Statutes 2024. Key provisions include the definition of "gross rent" to encompass rent paid for eligible child care properties, which are defined as licensed facilities operated by nonprofit organizations. The bill introduces a refund mechanism allowing eligible child care facilities to receive a refund equal to ten percent of the gross rent paid for the use of eligible child care property, with specific application procedures outlined for claiming these refunds.

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. A report is also required from the commissioner of revenue by March 1, 2026, to estimate the share of rent constituting property taxes for these facilities, with separate estimates for different regions. The bill includes effective dates for the new provisions, particularly for refunds based on rent paid in 2024 and thereafter.

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