MN HF79

Sales tax exemption for building materials, supplies, equipment, and cleaning services purchased between May 25, 2020, and December 1, 2022, to repair property damaged during the May-June 2020 unrest in areas covered by Governor's Executive Order No. 20-64.

Exemption applies only to repairs of buildings owned by government entities, nonprofit organizations, commercial establishments with annual gross income of $30,000,000 or less, or low-income housing developments.

Property owners and occupants may apply for sales tax refunds on eligible purchases they paid for directly or had contracted and paid for on their behalf.

Property tax abatement for qualifying properties in the Executive Order No. 20-64 area damaged 25 percent or more between May 24-June 16, 2020: 50 percent abatement for damage under 50 percent of market value; 100 percent abatement for damage 50 percent or greater.

Applications for property tax abatement due by September 1, 2020; assessed property values capped at post-damage reassessment value through assessment year 2025 if ownership remains unchanged since May 25, 2020.