HF 2834

as introduced - 90th Legislature (2017 - 2018) Posted on 03/01/2018 05:18pm

A bill for an act
relating to taxation; property; providing a property tax exemption for certain child
care facilities; amending Minnesota Statutes 2016, section 272.02, by adding a
subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2016, section 272.02, is amended by adding a subdivision
to read:

new text begin Subd. 102. new text end

new text begin Licensed child care facility. new text end

new text begin Property used as a licensed child care facility
that accepts families participating in the child care assistance program under chapter 119B,
and that is operated by a nonprofit charitable organization that qualifies for tax exemption
under section 501(c)(3) of the Internal Revenue Code, is exempt. For the purposes of this
subdivision, "licensed child care facility" means a child care center licensed under Minnesota
Rules, chapter 9503, or a facility used to provide licensed family day care or group family
day care as defined under Minnesota Rules, chapter 9502.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2018,
for taxes payable in 2019.
new text end