HF195 (Legislative Session 94 (2025-2026))
Classification rate removed and property tax exemption established for certain property owned and operated by congressionally chartered veterans service organizations.
Related bill: SF725
AI Generated Summary
Purpose
- Extend a property tax exemption to certain property owned and operated by congressionally chartered veterans service organizations.
- Remove the property tax classification rate for that qualifying property.
Main Provisions
- New subdivision added: Subd. 106 in Minnesota Statutes 2024 section 272.02. This subdivision defines the exemption criteria.
- Exemption criteria: Property that qualifies for classification under Minnesota Statutes section 273.13 subdivision 25 paragraph d clause 3, and is owned and operated by a congressionally chartered veterans service organization, is exempt from property tax classification.
- Reporting requirement: The commissioner of veterans affairs must annually provide a list of congressionally chartered veterans service organizations to the commissioner of revenue by January 1 each year.
Significant Changes to Existing Law
- Property owned and operated by congressionally chartered veterans service organizations that meet the defined criteria will be exempt from property tax classification, effectively removing the classification rate for that property.
- Adds a procedural step to ensure eligible organizations are identified each year via a formal annual list from the veterans affairs department to the revenue department.
Implementation Notes
- Cross-references to existing law: the exemption ties to the classification framework under section 273.13 subdivision 25 paragraph d clause 3.
- Administrative process: annual list submission to the Department of Revenue facilitates the exemption determination.
Relevant Terms congressionally chartered veterans service organizations, property tax exemption, property tax classification, classification rate, Minnesota Statutes 2024 section 272.02, Subdivision 106, Minnesota Statutes 2024 section 273.13 subdivision 25, paragraph d, clause 3, owned and operated, commissioner of veterans affairs, commissioner of revenue, January 1 deadline, exempt.
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 10, 2025 | House | Action | Introduction and first reading, referred to | Veterans and Military Affairs Division | |
| February 13, 2025 | House | Action | Authors added | ||
| February 17, 2025 | House | Action | Committee report, to adopt and re-refer to | Taxes | |
| February 19, 2025 | House | Action | Author added | ||
| February 27, 2025 | House | Action | Author added | ||
| March 12, 2025 | House | Action | Author added | ||
| March 20, 2025 | House | Action | Author added |
Citations
[
{
"analysis": {
"added": [
"New Subd. 106 establishing a property tax exemption for certain property owned and operated by congressionally chartered veterans service organizations.",
"Requirement for the commissioner of veterans affairs to annually provide a list of qualifying organizations to the commissioner of revenue by January 1."
],
"removed": [],
"summary": "Adds Minnesota Statutes 2024 section 272.02 Subd. 106 exempting property qualifying under Minnesota Statutes 2024 section 273.13, subdivision 25, paragraph d, clause 3 that is owned and operated by congressionally chartered veterans service organizations from property tax classification; requires the commissioner of veterans affairs to annually provide a list of qualifying organizations to the commissioner of revenue by January 1.",
"modified": [
"Amends Minnesota Statutes 2024 section 272.02 by adding subdivision 106."
]
},
"citation": "272.02",
"subdivision": "106"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Defines the qualification framework under Minnesota Statutes 2024 section 273.13, subdivision 25, paragraph d, clause 3 for property to be exempt under the new subdivision added to 272.02, relating to congressionally chartered veterans service organizations.",
"modified": []
},
"citation": "273.13",
"subdivision": "25, par. d, cl. 3"
}
]Progress through the legislative process
In Committee