Bill Text: MN HF1624 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Charter school property tax exemption status modified.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2012-02-03 - Referred by Chair to Property and Local Tax Division [HF1624 Detail]
Download: Minnesota-2011-HF1624-Introduced.html
1.2relating to charter schools; modifying the property tax status of certain charter
1.3schools;amending Minnesota Statutes 2010, section 272.02, subdivision 42.1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 272.02, subdivision 42, is amended to read:
1.6 Subd. 42. Property leased to schools. (a) Property that is leased or rented to a
1.7school district is exempt from taxation if it meets the following requirements:
1.8 (1) the lease must be for a period of at least 12 consecutive months;
1.9 (2) the terms of the lease must require the school district to pay a nominal
1.10consideration for use of the building;
1.11 (3) the school district must use the property to provide direct instruction in any
1.12grade from kindergarten through grade 12; special education for disabled children; adult
1.13basic education as described in section124D.52 ; preschool and early childhood family
1.14education; or community education programs, including provision of administrative
1.15services directly related to the educational program at that site; and
1.16 (4) the lease must provide that the school district has the exclusive use of the
1.17property during the lease period.
1.18 (b) Property that is leased or rented to a charter school formed and operated under
1.19section124D.10 is exempt from taxation if it meets all of the following requirements:
1.20 (1) the lease is for a period of at least 12 consecutive months;
1.21 (2)the property is owned by (i) a nonprofit corporation or association exempt from
1.22federal income tax under section 501(c)(2) or (3) of the Internal Revenue Code; (ii) a
1.23public school district, college, or university; (iii) a private academy, college, university, or
1.24seminary of learning; (iv) a church; or (v) the state or a political subdivision of the state;
2.1(3) the charter school must use the property to provide (i) direct instruction in any
2.2grade from kindergarten through grade 12; (ii) special education for disabled children; or
2.3(iii) administrative services directly related to the educational program at that site; and
2.4(4) (3) except for lease provisions that allow for the shared use of the property by
2.5(i) the charter school and another public or private school; (ii) the charter school and a
2.6church; or (iii) the charter school and the state or a political subdivision of the state, the
2.7lease must provide that the charter school has the exclusive right to use the property
2.8during the lease period.
2.9EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.10thereafter.
1.3schools;amending Minnesota Statutes 2010, section 272.02, subdivision 42.1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 272.02, subdivision 42, is amended to read:
1.6 Subd. 42. Property leased to schools. (a) Property that is leased or rented to a
1.7school district is exempt from taxation if it meets the following requirements:
1.8 (1) the lease must be for a period of at least 12 consecutive months;
1.9 (2) the terms of the lease must require the school district to pay a nominal
1.10consideration for use of the building;
1.11 (3) the school district must use the property to provide direct instruction in any
1.12grade from kindergarten through grade 12; special education for disabled children; adult
1.13basic education as described in section
1.14education; or community education programs, including provision of administrative
1.15services directly related to the educational program at that site; and
1.16 (4) the lease must provide that the school district has the exclusive use of the
1.17property during the lease period.
1.18 (b) Property that is leased or rented to a charter school formed and operated under
1.19section
1.20 (1) the lease is for a period of at least 12 consecutive months;
1.21 (2)
1.22
1.23
1.24
2.1
2.2grade from kindergarten through grade 12; (ii) special education for disabled children; or
2.3(iii) administrative services directly related to the educational program at that site; and
2.4
2.5(i) the charter school and another public or private school; (ii) the charter school and a
2.6church; or (iii) the charter school and the state or a political subdivision of the state, the
2.7lease must provide that the charter school has the exclusive right to use the property
2.8during the lease period.
2.9EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.10thereafter.
