The bill proposes a property tax exemption for properties used as child care facilities, specifically those operated by governmental entities or nonprofit corporations. It amends W.S. 39-11-105(a) by adding a new paragraph (xlii) that defines the exemption for properties that care for minors at the request of parents, legal guardians, or responsible agencies. This includes various types of facilities as designated under W.S. 14-4-101(a)(vi).

The effective date for this legislation is set for July 1, 2023. This initiative aims to support child care services by alleviating the financial burden of property taxes on facilities that provide essential care for children.

Statutes affected:
Introduced: 39-11-105
Enrolled: 39-11-105