MN HF3189

Abates state general property tax for medical facilities in medically underserved counties for 15 years, beginning with taxes payable in 2019.

Exempts qualifying medical facilities from sales tax on items purchased or used in providing medical services, effective for sales after June 30, 2018.

Exempts materials, supplies, and equipment used in construction or improvement of qualifying medical facilities from sales tax, effective for sales after June 30, 2018.

Defines "medically underserved county" as any county with a portion designated as a health professional shortage area by the federal secretary of health and human services.

Requires the facility to be located outside metropolitan counties, have an abatement resolution specifying it addresses underserved medical service needs, and have both county and local tax abatements for at least 15 years.