1.1 A bill for an act
1.2 relating to taxation; property; establishing a market value exclusion for licensed
1.3 in-home child care providers; amending Minnesota Statutes 2024, sections 273.13,
1.4 by adding a subdivision; 276.04, subdivision 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 273.13, is amended by adding a subdivision
1.7to read:
1.8 Subd. 36.Licensed in-home child care provider exclusion.(a) Prior to determining a
1.9property's net tax capacity under this section, property that is (1) classified as 1a under
1.10subdivision 22, or is of the portion of property classified as 2a under subdivision 23 consisting
1.11of the house, garage, and surrounding one acre of land, and (2) used to operate a family day
1.12care or group family day care program as defined under Minnesota Rules, chapter 9502, is
1.13eligible for a market value exclusion as determined under paragraph (b).
1.14 (b) For a property eligible for the exclusion under this subdivision, the exclusion amount
1.15is 50 percent of the property's market value. The valuation exclusion must be rounded to
1.16the nearest whole dollar, and may not be less than zero.
1.17 (c) By July 1, 2025, and each June 1 thereafter, the commissioner of human services
1.18must provide a list to each county of all licensed family day care and group family day care
1.19providers located within the county.
1.20 (d) A property qualifying for a valuation exclusion under this subdivision is not eligible
1.21for the market value exclusion under subdivision 34 or 35.
1Section 1.
REVISOR MS H0633-1HF633 FIRST ENGROSSMENT
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 633
NINETY-FOURTH SESSION
Authored by Nadeau, Myers and Zeleznikar02/13/2025
The bill was read for the first time and referred to the Committee on Children and Families Finance and Policy
Adoption of Report: Amended and re-referred to the Committee on Taxes02/24/2025 2.1 EFFECTIVE DATE.This section is effective beginning with property taxes payable
2.2in 2026.
2.3 Sec. 2. Minnesota Statutes 2024, section 276.04, subdivision 2, is amended to read:
2.4 Subd. 2.Contents of tax statements.(a) The treasurer shall provide for the printing of
2.5the tax statements. The commissioner of revenue shall prescribe the form of the property
2.6tax statement and its contents. The tax statement must not state or imply that property tax
2.7credits are paid by the state of Minnesota. The statement must contain a tabulated statement
2.8of the dollar amount due to each taxing authority and the amount of the state tax from the
2.9parcel of real property for which a particular tax statement is prepared. The dollar amounts
2.10attributable to the county, the state tax, the voter approved school tax, the other local school
2.11tax, the township or municipality, and the total of the metropolitan special taxing districts
2.12as defined in section 275.065, subdivision 3, paragraph (i), must be separately stated. The
2.13amounts due all other special taxing districts, if any, may be aggregated except that any
2.14levies made by the regional rail authorities in the county of Anoka, Carver, Dakota, Hennepin,
2.15Ramsey, Scott, or Washington under chapter 398A shall be listed on a separate line directly
2.16under the appropriate county's levy. If the county levy under this paragraph includes an
2.17amount for a lake improvement district as defined under sections 103B.501 to 103B.581,
2.18the amount attributable for that purpose must be separately stated from the remaining county
2.19levy amount. In the case of Ramsey County, if the county levy under this paragraph includes
2.20an amount for public library service under section 134.07, the amount attributable for that
2.21purpose may be separated from the remaining county levy amount. The amount of the tax
2.22on homesteads qualifying under the senior citizens' property tax deferral program under
2.23chapter 290B is the total amount of property tax before subtraction of the deferred property
2.24tax amount. The amount of the tax on contamination value imposed under sections 270.91
2.25to 270.98, if any, must also be separately stated. The dollar amounts, including the dollar
2.26amount of any special assessments, may be rounded to the nearest even whole dollar. For
2.27purposes of this section whole odd-numbered dollars may be adjusted to the next higher
2.28even-numbered dollar.
2.29 (b) The property tax statements for manufactured homes and sectional structures taxed
2.30as personal property shall contain the same information that is required on the tax statements
2.31for real property.
2.32 (c) Real and personal property tax statements must contain the following information
2.33in the order given in this paragraph. The information must contain the current year tax
2Sec. 2.
REVISOR MS H0633-1HF633 FIRST ENGROSSMENT 3.1information in the right column with the corresponding information for the previous year
3.2in a column on the left:
3.3 (1) the property's estimated market value under section 273.11, subdivision 1;
3.4 (2) the property's homestead market value exclusion under section 273.13, subdivision
3.535;
3.6 (3) the property's licensed in-home child care provider exclusion under section 273.13,
3.7subdivision 36;
3.8 (4) the property's taxable market value under section 272.03, subdivision 15;
3.9 (4) (5) the property's gross tax, before credits;
3.10 (5) (6) for agricultural properties, the credits under sections 273.1384 and 273.1387;
3.11 (6) (7) any credits received under sections 273.119; 273.1234 or 273.1235; 273.135;
3.12273.1391; 273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of credit
3.13received under section 273.135 must be separately stated and identified as "taconite tax
3.14relief"; and
3.15 (7) (8) the net tax payable in the manner required in paragraph (a).
3.16 (d) If the county uses envelopes for mailing property tax statements and if the county
3.17agrees, a taxing district may include a notice with the property tax statement notifying
3.18taxpayers when the taxing district will begin its budget deliberations for the current year,
3.19and encouraging taxpayers to attend the hearings. If the county allows notices to be included
3.20in the envelope containing the property tax statement, and if more than one taxing district
3.21relative to a given property decides to include a notice with the tax statement, the county
3.22treasurer or auditor must coordinate the process and may combine the information on a
3.23single announcement.
3.24 EFFECTIVE DATE.This section is effective beginning with property taxes payable
3.25in 2026.
3Sec. 2.
REVISOR MS H0633-1HF633 FIRST ENGROSSMENT