HF 2180

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:00am

A bill for an act
relating to taxation; property; providing a property tax exemption for certain
nursing homes; amending Minnesota Statutes 2008, section 272.02, by adding a
subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 272.02, is amended by adding a
subdivision to read:

new text begin Subd. 90. new text end

new text begin Nursing homes. new text end

new text begin A nursing home licensed under section 144A.02 or a
boarding care home certified as a nursing facility under title 19 of the Social Security
Act that is exempt from federal income taxation pursuant to section 501(c)(3) of the
Internal Revenue Code is exempt from property taxation if the nursing home or boarding
care home either:
new text end

new text begin (1) is certified to participate in the medical assistance program under title 19 of
the Social Security Act; or
new text end

new text begin (2) certifies to the commissioner of revenue that it does not discharge residents
due to the inability to pay.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2010 and
thereafter.
new text end