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Subdivision 1.Tax-exempt property; lease.
Except as provided in subdivision 3 or 4, tax-exempt property held under a lease for a term of at least one year, and not taxable under section 272.01, subdivision 2, or under a contract for the purchase thereof, shall be considered, for all purposes of taxation, as the property of the person holding it. In this subdivision, "tax-exempt property" means property owned by the United States, the state or any of its political subdivisions, a school, or any religious, scientific, or benevolent society or institution, incorporated or unincorporated, or any corporation whose property is not taxed in the same manner as other property. This subdivision does not apply to property exempt from taxation under section 272.01, subdivision 2, paragraph (b), clauses (2), (3), and (4), or to property exempt from taxation under section 272.0213.
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Subd. 1a.Lease defined.
For purposes of this section, a lease includes any agreement, except a cooperative farming agreement pursuant to section 97A.135, subdivision 3, or a lease executed pursuant to section 272.68, subdivision 4, permitting a nonexempt person or entity to use the property, regardless of whether the agreement is characterized as a lease. A lease has a "term of at least one year" if the term is for a period of less than one year and the lease permits the parties to renew the lease without requiring that similar terms for leasing the property will be offered to other applicants or bidders through a competitive bidding or other form of offer to potential lessees or users.
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Subd. 2.Seaway port authority property; exception.
The provisions of subdivision 1 shall not apply to any property owned by a seaway port authority exempt from taxation under the provisions of section 272.01, subdivision 3.
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Subd. 3.Property located within a federal reservation.
The net tax capacity of property held under a lease for a term of at least one year which (i) is located within a federal reservation; (ii) has been conveyed to the state of Minnesota by the federal government; and (iii) had been occupied and used by a branch of the armed services of the United States, shall be no greater than the value added to the property by improvements to the property made by the lessee.
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Subd. 4.Property located within a national park.
Property held under a lease for a term of at least one year which is owned by the United States and located within a national park shall be exempt, provided the property was acquired by the United States by condemnation or purchased by the United States under threat of condemnation, and within a reasonable time leased back for noncommercial residential purposes to the person owning the property at the time of acquisition by the United States. If property exempt under this subdivision is subsequently leased or subleased for a term of at least one year to another person, it shall no longer qualify for the exemption provided in this subdivision and shall be placed on the assessment rolls as provided in section 272.02, subdivision 38, and taxed pursuant to subdivision 1 of this section.
The value of improvements made to property otherwise exempt pursuant to this subdivision which are owned by the lessee or to which the lessee has salvage rights shall be taxable to the lessee pursuant to subdivision 1.
Notes of Decisions
HealthEast v. Cnty. of Ramsey, 749 N.W.2d 15 (Minn. 2008).
· cites it 51× “HealthEast and University of Minnesota Physicians contend that the subject real property is exempt from taxation under Minn.Stat. § 273.19 (2006). Section 273.19, subdivision 1, provides that property owned by certain types of entities, including “benevolent societies] or…”
Nw. Airlines, Inc. v. Cnty. of Hennepin, 632 N.W.2d 216 (Minn. 2001).
· cites it 6× “2(a), (c), (d) (2000) and Minn.Stat. § 273.19, subd. 1 (2000), as well as our decisions in In re McCannel, 301 N.”
HealthEast v. Cnty. of Ramsey, 770 N.W.2d 153 (Minn. 2009).
· cites it 28× “HealthEast and University of Minnesota Physicians contend that the subject real property is exempt from taxation under Minn.Stat. § 273.19 (2008). At the time of the assessments, the real property was owned by HealthEast and leased to the University of Minnesota and University…”
State v. North Star Rsch. & Dev. Inst., 200 N.W.2d 410 (Minn. 1972).
· cites it 6× “01 and Section 273.19, M.S.A.” Under this caption, the court said: “This, in my opinion, poses the most serious question of this ease.”
Chun King Sales, Inc. v. Cnty. of St. Louis, 98 N.W.2d 194 (Minn. 1959).
· cites it 6× “While § 273.19 does not recite that the tax is for the privilege of using or possessing the property, it is nevertheless apparent that it is the intention of the legislature that where public property is used by private persons under a lease or contract from the state it is to…”
State v. Rhude & Fryberger, 123 N.W.2d 196 (Minn. 1963).
· cites it 8× “1957, § 273.19, which, at the times involved here, read as follows: "Property held under a lease for a term of three or more years, or under a contract for the purchase thereof, when the property belongs to the state, or to any religious, scientific, or benevolent society or…”
Living Word Bible Camp v. Cnty. of Itasca, 829 N.W.2d 404 (Minn. 2013).
· cites it 2× “Similarly, under Minn.Stat. § 273.19, subd. 1 (2012), property owned by a tax-exempt entity that is leased to another and not taxable under section 272.”
DePonti Aviation, Inc. v. State, 157 N.W.2d 742 (Minn. 1968).
· cites it 2× “” DePonti argues that § 273.19 does not impose a tax but merely identifies the taxpayer and in any event, so reasons DePonti, affirmance is compelled by the tax exemption specified in § 272.”
Little Earth of United Tribes, Inc. v. Cnty. of Hennepin, 384 N.W.2d 435 (Minn. 1986).
· cites it 2× “17 and 17a (1984), and that that portion of a structure that is leased to the Indian Health Board of Minneapolis is exempt under Minn.Stat. § 273.19, subd. 1 (1984). The court further determined that the assessor’s 1982 and 1983 estimated market value for computing 1983 and 1984…”
Frandsen v. Cnty. of Chisago, 573 N.W.2d 684 (Minn. 1998).
· cites it 13× “Croix National Scenic Riverway, is located within “a national park” as that term is used in Minn.Stat. § 273.19, subd. 4. 3 Unfortunately, the statute itself does not define the term “a national park,” nor does the federal legislation that authorizes the national park system.”
Op. Atty. Gen. 414a-5 (Minn. Att'y Gen. 1993).
· cites it 2× “Section 273.19. is amended to read: 273. 19 Lossew and equitable owners.”
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