as introduced - 91st Legislature (2019 - 2020) Posted on 05/20/2020 10:13am
A bill for an act
relating to taxation; property; establishing a moratorium on reclassifying short-term
rental properties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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For assessment years 2020 and 2021, property that the assessor determines to be used
for short-term rental purposes based on the assessor's determination of the property's primary
use must receive the same classification under Minnesota Statutes, section 273.13, as the
property received for assessment year 2019, unless the change is necessary to correct an
error.
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This section is effective for assessment years 2020 and 2021
only.
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