MN SF339

Creates a new property tax credit for licensed family day care and group family day care providers equal to 50% of net property taxes owed on qualifying residential properties (class 1a homesteads and the house, garage, and one acre of class 2a agricultural homesteads)

Requires the Commissioner of Human Services to provide counties with a list of all licensed family and group family day care providers by July 1, 2025, and annually by June 1 thereafter

State general fund reimburses local taxing jurisdictions for the credit in two installments (October 31 and December 26), with school district reimbursements paid through the Commissioner of Education

Amends property tax notice and statement requirements to separately display the licensed in-home child care provider credit alongside other existing credits

Effective beginning with property taxes payable in 2026