MN SF1634

Eligible child care facilities that rent their space can receive a property tax refund equal to 10% of gross rent paid annually, with refunds appropriated from the general fund

Eligible facilities must be licensed child care centers or family/group family day care providers, operated by 501(c)(3) nonprofit organizations, and accept families in the child care assistance program

Property owners must furnish certificates of rent paid to eligible child care facilities by December 31 each year (or by July 31, 2025 for rent paid in 2024)

Commissioner of Revenue must submit a report by March 1, 2026 estimating what share of rent constitutes property taxes for eligible child care facilities, with separate estimates for Minneapolis, St. Paul, the metro area, and greater Minnesota

Effective for refunds based on rent paid in 2024 and thereafter