Kansas House Bill HB2231

Kansas 2023-2024 Regular Session

• Introduced: 1/31/23
• Refer: 1/31/23
• Failed: 4/30/24

Caption

Providing a property tax exemption for residential property where a day care facility is operated.

Impact

If passed, HB 2231 would significantly impact state laws related to property taxation in Kansas, particularly concerning how residential properties that double as day care facilities are treated. The legislation seeks to encourage home-based day care services by reducing the financial liability associated with property taxes, which may promote greater access to child care options for families in the community. Additionally, this measure could lead to an increase in the number of licensed day care providers operating from residential properties.

Summary

House Bill 2231 proposes a property tax exemption for residential properties that are also utilized as day care facilities. This bill amends existing statute K.S.A. 79-201 to include provisions for properties where licensed day care services are provided, thereby allowing these residences to be exempt from property taxes. This legislation aims to support homeowners who provide essential child care services by alleviating their financial burdens through tax exemptions on their properties used for these purposes.

Contention

However, the bill may face challenges, primarily concerning the implications it could have on local tax revenues. Critics might argue that extending property tax exemptions could reduce the funding available to local governments that rely on property taxes for essential services, including education and infrastructure. Furthermore, the process for determining which properties qualify for the exemption could raise issues of fairness and transparency, potentially leading to disputes regarding eligibility and enforcement. Advocates for affordable child care may support the bill, while those focused on tax equity and local governance could raise concerns.