Missouri 2024 Regular Session

Missouri Senate Bill SB975

Introduced
1/3/24  

Caption

Authorizes a property tax exemption for certain property used for childcare

Impact

If enacted, the bill will significantly impact local and state property tax laws by removing certain childcare-related properties from the taxation rolls. This change is expected to foster the growth of childcare facilities by alleviating financial pressures and creating an environment conducive to enhanced childcare services. Specifically, it could lead to increased availability of affordable childcare options within communities, which is critical in supporting working families and promoting early childhood education.

Summary

Senate Bill 975 seeks to amend Missouri's property tax regulations by introducing a property tax exemption for specific properties utilized for childcare services. This bill intends to provide financial relief for childcare facilities, potentially allowing for reduced operational costs and subsequently making childcare more affordable for families. The primary aim of the bill is to support the establishment and sustainability of childcare providers, particularly nonprofit entities that are dedicated to early childhood education and care.

Contention

Interestingly, the bill has ignited discussions regarding the long-term implications of tax exemptions on public funding. Some stakeholders have raised concerns that providing such property tax exemptions could result in decreased revenues for local governments, enforcing a heavier reliance on other forms of taxation or reducing available funds for community services. Proponents of the bill argue that the social benefits, including improved access to childcare, outweigh the potential fiscal drawbacks, as enhanced childcare availability can positively influence workforce participation among parents.

Companion Bills

No companion bills found.

Previously Filed As

MO SB151

Authorizes a property tax exemption for certain property used for childcare

MO SJR26

Authorizes a property tax exemption for certain property used for childcare

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB692

Creates new provisions of law relating to virtual currency

MO SB513

Authorizes a sales tax exemption for boat docks

MO SB549

Modifies provisions relating to the regulation of solar energy

MO SJR16

Exempts certain disabled veterans from property taxes

MO SB433

Authorizes a sales tax exemption for feminine hygiene products

MO SJR40

Places limits on increases of the assessment of certain properties

MO SB15

Modifies the Senior Citizens Property Tax Relief Credit

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.