1.1 	A bill for an act
1.2 	relating to taxation; exempting property used for Veterans of Foreign Wars 
1.3 	organizations;amending Minnesota Statutes 2020, section 272.02, by adding a 
1.4 	subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 105.Certain property used by Veterans of Foreign Wars 
1.9 	organizations. Notwithstanding section 3.192, property is exempt if used by Veterans of 
1.10 	Foreign Wars organizations that qualify for tax exemption under section 501(c)(19) of the 
1.11 	Internal Revenue Code.

1.12 	EFFECTIVE DATE. This section is effective beginning with assessment year 2022.