Property Tax Alert: Minnesota

April 2006

In order for leased property to qualify for exempt status under Minnesota property tax laws, a hospital lessor was required to establish that it was a benevolent society or institution and that the property was necessary for its hospital purposes. Hospitals are not per se exempt under Minn. Stat. §273.19. Thus, the taxpayer was ordered by the court to answer interrogatories and produce documents pertaining to its ownership and operation of other medical clinics in order to determine its tax status.

Please contact Rash & Associates for more information.