Minnesota 2025-2026 Regular Session

Minnesota House Bill HF106 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to taxation; property; allowing an exemption for certain leased land;
3	3	1.3 amending Minnesota Statutes 2024, section 272.01, subdivision 2.
4	4	1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
5	5	1.5 Section 1. Minnesota Statutes 2024, section 272.01, subdivision 2, is amended to read:
6	6	1.6 Subd. 2.Exempt property used by private entity for profit.(a) When any real or
7	7	1.7personal property which is exempt from ad valorem taxes, and taxes in lieu thereof, is leased,
8	8	1.8loaned, or otherwise made available and used by a private individual, association, or
9	9	1.9corporation in connection with a business conducted for profit, there shall be imposed a
10	10	1.10tax, for the privilege of so using or possessing such real or personal property, in the same
11	11	1.11amount and to the same extent as though the lessee or user was the owner of such property.
12	12	1.12 (b) The tax imposed by this subdivision shall not apply to:
13	13	1.13 (1) property leased or used as a concession in or relative to the use in whole or part of
14	14	1.14a public park, market, fairgrounds, port authority, economic development authority
15	15	1.15established under chapter 469, municipal auditorium, municipal parking facility, municipal
16	16	1.16museum, or municipal stadium;
17	17	1.17 (2) property of an airport owned by a city, town, county, or group thereof which is:
18	18	1.18 (i) leased to or used by any person or entity including a fixed base operator; and
19	19	1.19 (ii) used as a hangar for the storage or repair of aircraft or to provide aviation goods,
20	20	1.20services, or facilities to the airport or general public;
21	21	1.21the exception from taxation provided in this clause does not apply to:
22	22	1Section 1.
23	23	REVISOR EAP/NS 25-0053812/04/24
24	24	State of Minnesota
25	25	This Document can be made available
26	26	in alternative formats upon request
27	27	HOUSE OF REPRESENTATIVES
28	28	H. F. No. 106
29	29	NINETY-FOURTH SESSION
30	30	Authored by Schomacker01/22/2025
31	31	The bill was read for the first time and referred to the Committee on Taxes 2.1 (i) property located at an airport owned or operated by the Metropolitan Airports
32	32	2.2Commission or by a city of over 50,000 population according to the most recent federal
33	33	2.3census or such a city's airport authority; or
34	34	2.4 (ii) hangars leased by a private individual, association, or corporation in connection with
35	35	2.5a business conducted for profit other than an aviation-related business;
36	36	2.6 (3) property constituting or used as a public pedestrian ramp or concourse in connection
37	37	2.7with a public airport;
38	38	2.8 (4) property constituting or used as a passenger check-in area or ticket sale counter,
39	39	2.9boarding area, or luggage claim area in connection with a public airport but not the airports
40	40	2.10owned or operated by the Metropolitan Airports Commission or cities of over 50,000
41	41	2.11population or an airport authority therein. Real estate owned by a municipality in connection
42	42	2.12with the operation of a public airport and leased or used for agricultural purposes is not
43	43	2.13exempt;
44	44	2.14 (5) property leased, loaned, or otherwise made available to a private individual,
45	45	2.15corporation, or association under a cooperative farming agreement made pursuant to section
46	46	2.1697A.135; or
47	47	2.17 (6) property leased, loaned, or otherwise made available to a private individual,
48	48	2.18corporation, or association under section 272.68, subdivision 4.; or
49	49	2.19 (7) property owned by a nonprofit conservation organization that is leased, loaned, or
50	50	2.20otherwise made available to a private individual, corporation, or association for grazing
51	51	2.21activities that further the nonprofit conservation organization's conservation objectives for
52	52	2.22the property.
53	53	2.23 (c) Taxes imposed by this subdivision are payable as in the case of personal property
54	54	2.24taxes and shall be assessed to the lessees or users of real or personal property in the same
55	55	2.25manner as taxes assessed to owners of real or personal property, except that such taxes shall
56	56	2.26not become a lien against the property. When due, the taxes shall constitute a debt due from
57	57	2.27the lessee or user to the state, township, city, county, and school district for which the taxes
58	58	2.28were assessed and shall be collected in the same manner as personal property taxes. If
59	59	2.29property subject to the tax imposed by this subdivision is leased or used jointly by two or
60	60	2.30more persons, each lessee or user shall be jointly and severally liable for payment of the
61	61	2.31tax.
62	62	2.32 (d) The tax on real property of the federal government, the state or any of its political
63	63	2.33subdivisions that is leased, loaned, or otherwise made available to a private individual,
64	64	2Section 1.
65	65	REVISOR EAP/NS 25-0053812/04/24 3.1association, or corporation and becomes taxable under this subdivision or other provision
66	66	3.2of law must be assessed and collected as a personal property assessment. The taxes do not
67	67	3.3become a lien against the real property.
68	68	3.4 EFFECTIVE DATE.This section is effective beginning with property taxes payable
69	69	3.5in 2026.
70	70	3Section 1.
71	71	REVISOR EAP/NS 25-0053812/04/24