1.1 	A bill for an act
1.2 	relating to taxes; property taxes; exempting community art space property from 
1.3 	property taxation;amending Minnesota Statutes 2018, section 272.02, by adding 
1.4 	a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 102.Community art space property. Real and personal property is exempt if it 
1.9 	is owned and operated by a private, nonprofit organization that is exempt from federal 
1.10 	income taxation under section 501(c)(3) of the Internal Revenue Code and primarily used 
1.11 	as a community art space. For purposes of this subdivision, "community art space" means 
1.12 	a facility offering art studio and gallery space, as well as rooms for public and community 
1.13 	meetings and events, located in a city of the second class in Dakota County with a population 
1.14 	of more than 62,000.

1.15 	EFFECTIVE DATE. This section is effective for assessment year 2019 and thereafter.