Property taxes.

Authors: Senator Luke Kenley

Co-authors: Senator Timothy Skinner

Sponsors: Representative Timothy Brown

Co-Sponsors: Representative Todd Huston, Representative Terry Goodin

Digest

Specifies requirements that a for profit early childhood education provider must meet to obtain a property tax exemption for educating children who are four or five years of age. Prorates the exemption based on the number of children who are four or five years of age.