SB 975 - This act exempts from property tax all real and personal property used primarily for the care of a child outside of his or her home.

This act shall only become effective upon the passage and approval by the voters of a constitutional amendment permitting a property tax exemption for real and personal property used primarily for the care of a child outside of his or her home.

This act is identical to SB 151 (2023) and HB 813 (2023).

JOSH NORBERG