MN HF1740

Adds exemption from taxation for property owned by a school district and leased for use as a medical clinic serving employees of the district

Expands the definition of allowed uses for leased school property to include "services to employees of the school district" alongside existing educational purposes like direct instruction and special education

Applies the exemption to both traditional school districts and charter schools meeting specified requirements, including 12-month minimum lease terms and nominal consideration payments

Effective beginning with assessment year 2015

Amends Minnesota Statutes sections 272.01, subdivision 2 and 272.02, subdivision 42 regarding property tax exemptions