This bill establishes a property tax refund program specifically for child care providers that rent facilities, amending several sections of the Minnesota Statutes. It introduces new definitions for "eligible child care facility" and "eligible child care property," which pertain to licensed child care centers operated by nonprofit organizations. 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 for claiming the refund. Additionally, it mandates that property owners provide a certificate of rent paid to the child care facilities, ensuring compliance with the new refund program.

The bill also includes provisions for a report to be submitted by the commissioner of revenue by March 1, 2026, estimating the share of rent constituting property taxes for eligible child care facilities. This report will provide insights into the financial implications of the refund program and may include recommendations for modifications. The effective date for the new provisions and refund eligibility is set for rent paid in 2024 and thereafter, with specific deadlines for certificate issuance and reporting to ensure timely compliance and oversight.

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