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S.F. No. 3205 - Modifying Requirements for Bed & Breakfast Property Tax Classification
Author: Senator Mark W. Koran
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 19, 2018


SF 3205 modifies the requirements for the bed and breakfast property tax classification by allowing the owner to reside within two miles of the B&B property.

Under current law, a portion of the B&B property must be used by the owner for homestead purposes. The B&B classification is limited to five rental units, with the remaining units classified as commercial property. That portion of the property used for homestead purposes is classified as residential homestead.

Effective beginning with assessment year 2019.   

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