Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1551

Introduced
2/13/23  

Caption

Licensed in-home child care providers property tax credit establishment and appropriation

Impact

The enactment of SF1551 is expected to have a significant positive impact on state laws governing property taxes and child care services. By offering a property tax credit, the state aims to reduce the financial burden on licensed child care providers, which could lead to increased availability of care options for families. If successful, this could ultimately enhance child care accessibility, promote business for providers, and support working families in need of affordable child care solutions. Additionally, the bill requires county auditors to certify the reductions and ensure clarity in tax statements, fostering a more transparent process regarding property tax assessments for child care properties.

Summary

SF1551 is a legislative act aimed at establishing a property tax credit for licensed in-home child care providers in Minnesota. This bill recognizes the vital role that family day care and group family day care programs play in the community, especially for working parents who require child care services. The legislation specifically sets forth a credit amount equal to 50 percent of the net tax owed on the property used for these childcare operations, thus providing financial relief to providers who often operate on tight margins. The introduction of this tax credit aims to support local businesses while incentivizing the provision of essential child care services in homes across the state.

Contention

Despite its positive intentions, SF1551 may face some contention regarding funding and the implications for local tax revenue. Critics may argue that providing tax credits to in-home child care providers could lead to lower funding for local services reliant on property taxes. Addressing concerns about potential inequities in access to such credits for various community members, particularly in underrepresented areas, will also be crucial. Furthermore, the effectiveness of this tax credit in substantially alleviating the existing challenges faced by child care providers, such as compliance with state regulations and operational costs, will need to be carefully monitored.

Notable_points

The bill specifically states that eligibility is limited to properties classified as class 1a and a portion of class 2a under Minnesota statutes. By setting clear criteria for qualification, the bill seeks to ensure that the financial assistance reaches those providing vital child care services, thus prioritizing the welfare of children and enabling families to thrive. Overall, SF1551 represents a strategic move toward improving child care support within Minnesota, although it must be balanced with budgetary considerations.

Companion Bills

MN HF1702

Similar To Property tax provisions modified, property tax credit for licensed in-home child care providers established, and money appropriated.

Previously Filed As

MN SF339

Licensed in-home child care provider property tax credit establishment; appropriating money

MN HF1702

Property tax provisions modified, property tax credit for licensed in-home child care providers established, and money appropriated.

MN SF2639

Licensed child care provider credit establishment

MN HF2661

Property tax provisions modified, licensed child care provider credit established, and money appropriated.

MN HF633

Licensed in-home child care providers market value exclusion established.

MN SF2509

Redevelopment area homestead credit establishment and appropriation

MN SF199

Homestead redevelopment area credit establishment and appropriation

MN SF1167

Senior citizen property tax credit establishment and appropriation

MN SF1552

Agricultural riparian buffer credit establishment and appropriation

MN SF2172

Senior citizens' property tax credit establishment

Similar Bills

MN HF4044

Minnesota agricultural water quality certification program credit established for certified acres, report required, and money appropriated.

MN SF5055

Minnesota agricultural water quality certification program certain acres credit establishment and appropriation

MN SF4241

Certain acres certified under the Minnesota agricultural water quality certification program credit establishment and appropriation

MN SF5081

Homestead credit refund advanced credit process for seniors establishment, credit established, and appropriation

MN HF4826

Property tax provisions modified, process for seniors to receive an advance credit of homestead credit refund established, and advance credit established.

MN SF1269

Minnesota agricultural water quality certification program credit for certain acres establishment and appropriation

MN HF363

Property tax credit established for certain acres certified under the Minnesota agricultural water quality certification program, and money appropriated.

MN HF2661

Property tax provisions modified, licensed child care provider credit established, and money appropriated.