Minnesota SF 891: Transportation finance and tax provisions modifications; trunk highway bond sale authority and appropriations

Bill Text

1.1 A bill for an act​
1.2 relating to taxation; property; providing an exemption for certain property owned​
1.3 or leased by congressionally chartered veterans organizations; amending Minnesota​
1.4 Statutes 2024, sections 272.02, by adding a subdivision; 273.13, subdivision 25.​
1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.6 Section 1. Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision​
1.7 to read:​
1.8 Subd. 106.Congressionally chartered veterans organizations.(a) The following​
1.9 property is exempt:​
1.10 (1) real property up to a maximum of three acres of land owned and used by a​
1.11 congressionally chartered veterans organization; provided that:​
1.12 (i) the organization is also a nonprofit community service oriented organization;​
1.13 (ii) the property is not used for residential purposes on either a temporary or permanent​
1.14 basis; and​
1.15 (iii)(A) the property is not used by the organization for a revenue-producing activity for​
1.16 more than six days in the calendar year preceding the year of assessment; or​
1.17 (B) the organization makes annual charitable contributions and donations at least equal​
1.18 to two-thirds of the previous year's property taxes, or equal to the previous year's property​
1.19 taxes that would have been due on the property had it not been exempt, and the property is​
1.20 allowed to be used for public and community meetings or events for no charge, as appropriate​
1.21 to the size of the facility; and​
1​Section 1.​
25-00672 as introduced​11/21/24 REVISOR EAP/HL​
SENATE​
STATE OF MINNESOTA​
S.F. No. 891​NINETY-FOURTH SESSION​
(SENATE AUTHORS: DAHMS, Duckworth, Kupec and Anderson)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​252​02/03/2025​
Referred to Taxes​

2.1 (2) all or a portion of real property, up to a maximum of three acres, leased or rented to​
2.2 a congressionally chartered veterans organization, provided that:​
2.3 (i) the congressionally chartered veterans organization is also a nonprofit community​
2.4 service oriented organization;​
2.5 (ii) the property is not used for residential purposes on either a temporary or permanent​
2.6 basis; and​
2.7 (iii)(A) the property is not used by the organization for a revenue-producing activity for​
2.8 more than six days in the calendar year preceding the year of assessment; or​
2.9 (B) the organization makes annual charitable contributions and donations at least equal​
2.10 to two-thirds of the previous year's property taxes attributable to the portion of the property​
2.11 leased or rented by the organization, or equal to the previous year's property taxes that would​
2.12 have been attributable to the portion of the property leased or rented by the organization​
2.13 had it not been exempt, and the property is allowed to be used for public and community​
2.14 meetings or events for no charge, as appropriate to the size of the facility.​
2.15 (b) For property meeting the requirements of paragraph (a), clause (1), item (iii), subitem​
2.16 (B), and paragraph (a), clause (2), item (iii), subitem (B), the organization must maintain​
2.17 records of its charitable contributions and donations and of public meetings and events held​
2.18 on the property and make them available upon request any time to ensure eligibility. The​
2.19 assessor must make available the required charitable contributions and donations amount​
2.20 for a property under paragraph (a), clause (1), item (iii), subitem (B), and paragraph (a),​
2.21 clause (2), item (iii), subitem (B), upon request of the property owner.​
2.22 (c) For the purposes of this subdivision, "charitable contributions and donations,"​
2.23 "property taxes," "nonprofit community service oriented organization," and​
2.24 "revenue-producing activities" have the same meanings as provided in section 273.13,​
2.25 subdivision 25, paragraph (d), clause (3).​
2.26 (d) To claim the exemption for property meeting the requirements under paragraph (a),​
2.27 clause (2), the owner of the property must file an application by May 1 with the assessor​
2.28 for eligibility for the current year's assessment. The commissioner of revenue must prescribe​
2.29 a uniform application form and instructions.​
2.30 (e) The commissioner of veterans affairs must annually provide a list of congressionally​
2.31 chartered veterans organizations to the commissioner of revenue by January 1.​
2.32 EFFECTIVE DATE.This section is effective beginning with property taxes payable​
2.33 in 2026.​
2​Section 1.​
25-00672 as introduced​11/21/24 REVISOR EAP/HL​

3.1 Sec. 2. Minnesota Statutes 2024, section 273.13, subdivision 25, is amended to read:​
3.2 Subd. 25.Class 4.(a) Class 4a is residential real estate containing four or more units​
3.3 and used or held for use by the owner or by the tenants or lessees of the owner as a residence​
3.4 for rental periods of 30 days or more, excluding property qualifying for class 4d. Class 4a​
3.5 also incl