HF3430 Summary

• Amends Minnesota property tax classification law to add facilities used as retreat houses or craft houses to Class 4c seasonal-recreational property classification.

• Class 4c property devoted to noncommercial temporary and seasonal residential occupancy for recreation purposes is taxed at the same rates as Class 4bb property.

• Property classified as seasonal residential recreational property at any time during current or previous owner's tenure cannot qualify for the homestead Class 4bb classification.

• Effective for taxes assessed in 2018 and payable in 2019.