Minnesota 2023-2024 Regular Session

Minnesota House Bill HF5266

Introduced
4/4/24  

Caption

Property tax exemption provisions modified for institutions of public charity.

Impact

The proposed changes could have significant implications for how public charities manage their properties regarding tax liabilities. By specifically defining what constitutes the charitable use of property, the bill attempts to prevent misuse of tax exemptions by entities not actively engaging in charitable work. Consequently, this may increase scrutiny over charitable organizations and encourage compliance with the definitions laid out in the new provisions. The impact of this bill is particularly relevant for non-profits that rely heavily on tax-exempt status to operate effectively.

Summary

House File 5266 seeks to amend existing provisions regarding property tax exemptions for institutions recognized as public charities in Minnesota. The bill outlines specific criteria that these institutions must meet to qualify for tax exemption under the state's statutes. One of the key amendments includes the requirement that a substantial portion of the property must be occupied by personnel of the charity who are actively engaged in charitable purposes. This amendment aims to ensure that benefits of tax exemptions are directly linked to the operations of genuine charitable organizations.

Contention

Notable points of contention regarding HF5266 may revolve around the equity and fairness of imposing stricter criteria on tax exemptions for charities. Supporters of the bill argue that it helps maintain integrity within the charitable sector and ensures that only genuine charities benefit from tax exemptions. However, critics may voice concerns over additional burdens placed on non-profits, which could lead to operational challenges and diminish their overall ability to serve the community. This could spark debate over the balance between necessary regulation and supporting charitable activities essential for public welfare.

Companion Bills

MN SF5286

Similar To Institutions of public charity exemptions provisions modifications

Previously Filed As

MN SF5286

Institutions of public charity exemptions provisions modifications

MN HF2257

Property tax; provisions related to public charity institution exemptions modified.

MN SF2915

Exemptions for institutions of public charity provisions modification

MN HF4760

Property taxation; property owned or leased by congressionally chartered veterans organizations provided an exemption.

MN HF446

Property tax provisions modified, and property tax exemption established for property owned and operated by a congressionally chartered veterans service organization.

MN SF4812

Exemption provision for certain property owned or leased by congressionally chartered veterans organizations

MN SF891

Property owned or leased by a congressionally chartered veterans organization property tax exemption authorization

MN HF2274

Individual income and corporate franchise taxes, property taxes, local government aids, sales and use taxes, tax increment financing, special local taxes, and other various taxes and tax-related provisions modified; various tax refunds and credits modified; reports required; and money appropriated.

MN HF400

Property tax provisions modified, and class 4d rate modified.

MN HF619

Congressionally chartered veterans organizations provided an exemption for owned property.

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