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S.F. No. 702 - Providing Property Tax Exemption for Certain Child Care Facilities (as proposed to be amended with A-1)
Author: Senator Scott J. Newman
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 8, 2019


SF 702 provides a property tax exemption for property used as a licensed child care facility that accepts families participating in the child care assistance program, and that is operated by a nonprofit charitable organization that qualifies for tax exemption under section 501(c)(3) of the IRC. A definition of a “licensed child care facility” is provided. Property tax exemption applications for assessment year 2019 were due on February 1, 2019, so this bill extends the deadline by allowing the application to be filed on or before July 1, 2019.

Effective beginning with assessment year 2019, for taxes payable in 2020.

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