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Council rejects proposal to exempt childcare facilities from property tax
Summary
A proposed City resolution to exempt certain childcare facilities from property tax failed 2–4 after council members debated the size of the fiscal impact and whether exemptions would meaningfully lower childcare costs.
The Minot City Council voted 2–4 on April 7 to reject a resolution that would have granted a property-tax exemption for buildings or portions of buildings used primarily for early-childhood services and adult-day care centers.
Alderman Lisa Olsen introduced the resolution after the city assessor’s office identified several childcare operations that occupy property owned by charitable organizations and thus presently receive tax exemption status through their landlords. The assessor explained that an exemption available under North Dakota law allows a municipality to exempt portions of buildings “used primarily to provide early childhood services” and that the city had identified approximately 10 properties that might be affected.
Supporters said the exemption would reduce costs for childcare operators and families; opponents said the fiscal impact on city revenues is modest but permanent and that exemptions shift the tax burden to other taxpayers. The assessor estimated consolidated property-tax value at issue could generate roughly $100,000 across taxing jurisdictions, with the city’s share about $30,000.
Alderman Paul Fuller and Alderman Lisa Olsen argued that protecting childcare providers supported families; other council members — including Alderman Blessum, Alderman Fuller (different Fuller?) and Alderman Pittner — said the exemption would set a precedent for expanding tax relief and that market-based solutions were preferable. The resolution failed 2–4 (ayes: Olsen and one other; nays: Blessum, Fuller, Pittner and Sam Lisonbee).
