MN HF3099

Modifies the definition of real property in Minnesota Statutes section 272.03 to exclude exterior shells of structures used primarily for production of biofuels, wine, beer, distilled beverages, or dairy products from real property taxation.

Also excludes exterior shells used primarily for storage of ingredients, materials, or finished products related to biofuels, wine, beer, distilled beverages, or dairy products production from real property classification.

Maintains existing exclusions for tools, machinery, equipment, and mine infrastructure used in business or production activities, subject to specified exceptions.

Takes effect for assessment year 2015 and for taxes payable in 2016 and thereafter.