MN SF3440

Abates state general property tax for 15 years on medical facilities located in medically underserved counties that receive local abatements, provided the facility is not in a metropolitan county and addresses an underserved medical need.

Exempts qualifying medical facilities in underserved areas from sales taxes on items purchased for providing medical services, and exempts materials, supplies, and equipment used in constructing or improving such facilities from sales tax.

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, with the Minnesota Commissioner of Health certifying these counties annually by December 15.

Requires both county and city/town governments to abate all taxes on the qualifying medical facility property for at least 15 years for the state tax abatement to apply.

Effective dates include taxes payable in 2019 for property tax abatement provisions and June 30, 2018 for sales tax exemption provisions.