SF 3206

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing a property tax credit 
  1.3             for licensed child care facilities; appropriating 
  1.4             money; proposing coding for new law in Minnesota 
  1.5             Statutes, chapter 290A. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [290A.28] [PROPERTY TAX CREDIT FOR LICENSED DAY 
  1.8   CARE FACILITIES.] 
  1.9      Subdivision 1.  [GENERALLY.] A refund of property taxes 
  1.10  must be paid to the owner of a parcel that contains a child care 
  1.11  facility that is licensed under Minnesota Statutes, chapter 
  1.12  245A, and that meets the requirements of this section. 
  1.13     Subd. 2.  [AMOUNT.] The refund shall equal 50 percent of 
  1.14  the tax payable on the parcel that contains the child care 
  1.15  facility, limited to the structure and the surrounding one acre, 
  1.16  not to exceed $1,000.  If the facility was in operation for less 
  1.17  than the full calendar year in which the property taxes were 
  1.18  payable, the amount of the credit is reduced by 1/12 for each 
  1.19  month during which the facility was not in operation at that 
  1.20  site. 
  1.21     Subd. 3.  [ELIGIBILITY.] Property is eligible for the 
  1.22  credit under this section if it is: 
  1.23     (1) the homestead of an individual who operates a day care 
  1.24  facility in the property; 
  1.25     (2) nonresidential property owned by the operator of the 
  2.1   day care facility at that site; or 
  2.2      (3) rented property at which the tenant operates a day care 
  2.3   facility, but only if the owner of the property either: 
  2.4      (i) can verify expenditures during the taxes payable year 
  2.5   of at least $....... for the purpose of providing improvements 
  2.6   to the property that are directly related to its operation as a 
  2.7   day care facility; or 
  2.8      (ii) requests that 50 percent of the refund will be paid by 
  2.9   the commissioner of revenue to the tenant who operates the day 
  2.10  care facility. 
  2.11     Subd. 4.  [PROCESS.] The commissioner shall provide a form 
  2.12  on which the refund provided under this section may be claimed 
  2.13  and may require the claimant to furnish the information 
  2.14  necessary to verify the claim.  Claims for refunds must be filed 
  2.15  by March 31 for credit based on taxes payable in the preceding 
  2.16  year. 
  2.17     Subd. 5.  [APPROPRIATION.] The amount sufficient to pay the 
  2.18  claims for refunds under this section is annually appropriated 
  2.19  to the commissioner of revenue from the general fund. 
  2.20     Sec. 2.  [EFFECTIVE DATE.] 
  2.21     Section 1 is effective for claims based on taxes payable in 
  2.22  1998 and thereafter.