MN SF2615

Exempts attached machinery and personal property from property taxes for electric generation facilities with 40-50 megawatts of installed capacity that use natural gas as primary fuel

Facility must be owned and operated by a municipal power agency, located within 1,000 feet of an existing natural gas pipeline, and situated outside the Minneapolis-St. Paul metropolitan area

Requires approval by resolution from both the city and county governing bodies where the facility is located

Construction must commence between January 1, 2026, and January 1, 2028; electric transmission lines, gas pipelines, and related interconnections are excluded from the exemption

Effective for property taxes payable beginning in 2029