Camps for disabled persons

From the 2024 DOR Tax Exemption Study

82.29A.130(13) - Camps for people with disabilities Description All leasehold interests of nonprofit, social service organizations that provide organized and supervised recreational activities for people with disabilities of all ages in a camp facility and for public recreational purposes are exempt from leasehold tax. Purpose To support the activities of qualifying nonprofit organizations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.019 $0.020 $0.020 $0.020 Local Taxes $0.017 $0.017 $0.017 $0.018 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.015 $0.020 $0.020 Local Taxes $0.000 $0.013 $0.017 $0.018 Assumptions - This repeal takes effect July 1, 2024, and impacts nine months of collections in fiscal year 2025. - Growth rate mirrors the leasehold excise tax growth rate in the Economic and Review Forecast Council's March 2023 forecast. Data Sources - Department of Revenue, Leasehold excise tax data - Economic and Revenue Forecast Council, March 2023 forecast - Various websites for camps for disabled persons Additi