Minnesota establishes a 50 percent market value property tax exclusion for licensed in-home child care providers

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

Last action · May 9, 2025: Author added PerrymanSponsors: Danny Nadeau and 4 others

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Introduced

Committee

Floor Vote

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What This Bill Proposed

Minnesota House Bill 633 establishes a property tax equal to 50 percent of value for qualifying residential properties used to operate licensed family or group family day care programs. The commissioner of human services must provide annual provider lists to counties by July 1, 2025, and June 1 thereafter, with the tax change taking effect for property taxes payable in 2026.

Background

Minnesota property taxes are calculated using a property's taxable market value and classification rates defined under state statutes. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Licensed in-home child care providers

Directly affected

Counties

Counties must receive annual lists of licensed family day care providers from the commissioner of human services and adjust property tax statements accordingly.

Key Facts

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Frequently Asked Questions

Who qualifies for the new in-home child care property tax exclusion?

Properties classified as 1a or the house, garage, and surrounding one acre of land of property classified as 2a that are used to operate a licensed family day care or group family day care program are eligible.

What is the exact amount of the market value exclusion?

The exclusion amount is 50 percent of the property's market value, rounded to the nearest whole dollar.

When does this tax exclusion begin?

The exclusion is effective beginning with property taxes payable in 2026.

What else do you want to know?

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Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

5 actions

May 9, 2025House
Author added Perryman
Mar 5, 2025House
Author added Warwas
Feb 24, 2025HouseCommittee
Committee report, to adopt as amended and re-refer to Taxes
Feb 20, 2025House
Author added Zeleznikar
Feb 13, 2025HouseIntroduced
Introduction and first reading, referred to Children and Families Finance and Policy

Version history

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