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Legislative Year: 2022 Change
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Bill Detail: HB22-1006

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Title Child Care Center Property Tax Exemption
Status Signed by the Speaker of the House (05/16/2022)
Bill Subjects
  • Fiscal Policy & Taxes
  • Local Government
House Sponsors K. Van Winkle (R)
D. Roberts (D)
Senate Sponsors K. Donovan (D)
J. Smallwood (R)
House Committee Public and Behavioral Health & Human Services
Senate Committee Finance
Date Introduced 01/12/2022
Summary

Under the state constitution, property that is used solely and
exclusively for charitable purposes is exempt from property tax, unless
otherwise provided by general law. Under this constitutional authority,
there is currently an exemption for property used as an integral part of a
child care center. Section 2 of the bill modifies this exemption by
repealing the requirement that the property must be owned for strictly

charitable purposes and not for private gain or corporate profit, and that
the property must be irrevocably dedicated to a charitable purpose. These
changes allow property that is used by a tenant or subtenant to operate a
child care center to be eligible for the exemption, and the bill specifies
that in such case, only the operator's use is to be considered for purposes
of determining whether the property is eligible for the exemption.
Section 3 requires such an operator, or the operator's authorized
agent, to sign the exemption application form and to provide the property
tax administrator with any requested information related to the
exemption. Sections 4 and 5 make conforming amendments.

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Fiscal Notes Fiscal Notes (01/28/2022) (most recent)  
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