MN SF3661

Amends Minnesota property tax classification to add retreat houses and craft houses to the definition of class 4c seasonal-recreational property.

Properties qualify for class 4c classification if devoted to temporary and seasonal residential occupancy for recreation purposes for not more than 250 days per year and meet specific business and occupancy requirements.

Adds new clause (12) to class 4c property covering real and personal property devoted to noncommercial temporary and seasonal residential occupancy for recreation purposes, with the same classification rates as class 4bb property.

Effective for taxes assessed in 2018 and payable in 2019.