MN SF3812

Exempts qualifying medical facilities in medically underserved counties from state general property tax levy for 15 years, effective for taxes payable in 2019.

Grants sales tax exemption for purchases made by qualifying medical facilities if items are used in providing medical services, effective after June 30, 2018.

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

Requires facilities to be located in counties designated as health professional shortage areas by the federal secretary of health and human services, outside metropolitan counties, and must receive abatement from both county and local government for at least 15 years.

Defines "medically underserved county" and requires commissioner of health to certify such counties to commissioner of revenue by December 15 annually, with revenue commissioner certifying to county assessors by December 31.