Property tax refund program established for child care providers that rent a child care facility, report required, and money appropriated.

HF 805 establishes a property tax refund program for nonprofit child care facilities that rent their facilities. Eligible providers - nonprofits with 501(c)(3) status operating licensed child care centers or family day care that accept state child care assistance - receive a 10% refund on cash rent paid for their facility space. To claim the refund, providers must apply annually to the commissioner by the following year, with payments made according to state schedules. The bill appropriates funds for these refunds and requires reporting, effective for rent paid in 2024 and later.