BILL SUMMARY
To qualify for the property tax exemption for property that is used as an integral part of a child care center, the act repeals the requirement that the property must be owned for charitable purposes and not for private gain or corporate profit and that it must be irrevocably dedicated to a charitable purpose. The act specifies that only the operator’s use of the property is to be considered when determining if the property qualifies for the exemption. As a result of these changes, tenants or subtenants who operate a child care center may qualify for the exemption. Any information related to an exemption must be provided by the operator of the eligible facility, or their authorized agent.
PRIME SPONSORS
Representative
Dylan Roberts
Representative
Kevin Van Winkle
Senator
Kerry Donovan
Senator
