Minnesota HF805 establishes a property tax refund program for child care providers renting facilities, requires reporting, and appropriates funds.

Minnesota HF805 creates a property tax refund program for child care providers renting facilities. Eligible child care facilities can claim a refund equal to ten percent of gross rent paid in a calendar year. To claim the refund, facilities must apply to the commissioner in the calendar year following the year in which rent was paid. The bill also mandates that property owners furnish certificates of rent paid to eligible child care facilities by December 31.

Minnesota HF805 establishes a property tax refund program for child care providers renting facilities, requires reporting, and appropriates funds.

Minnesota HF805 creates a property tax refund program for child care providers renting facilities. Eligible child care facilities can claim a refund equal to ten percent of gross rent paid in a calendar year. To claim the refund, facilities must apply to the commissioner in the calendar year following the year in which rent was paid. The bill also mandates that property owners furnish certificates of rent paid to eligible child care facilities by December 31.