1.1 	A bill for an act
1.2 	relating to taxation; property; exempting community art space property;amending 
1.3 	Minnesota Statutes 2020, section 272.02, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision 
1.6 	to read:
1.7 		Subd. 104.Community art space property. Real and personal property is exempt if it 
1.8 	is owned and operated by a private, nonprofit organization that is exempt from federal 
1.9 	income taxation under section 501(c)(3) of the Internal Revenue Code and primarily used 
1.10 	as a community art space. For purposes of this subdivision, "community art space" means 
1.11 	a facility offering art studio and gallery space, as well as rooms for public and community 
1.12 	meetings and events, located in a city of the second class in Dakota County with a population 
1.13 	of more than 62,000.

1.14 	EFFECTIVE DATE. This section is effective for assessment year 2021 and thereafter.