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S.F. No. 672 - Agricultural Historical Society Property Tax Exemption
Author: Senator Torrey N. Westrom
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: February 12, 2019


SF 672 modifies a general law property tax exemption for agricultural historical society property by increasing the number of acres that may qualify from 20 acres to 40 acres per county. Under current law, to qualify for the exemption, the property must be: (1) owned by a nonprofit charitable or education organization; (2) be used for storing and exhibiting items useful in understanding agricultural history; (3) have no more than 20 acres per county; (4) not be used for revenue-producing activity more than ten days per year; and (5) not be used for residential purposes.

Effective for assessment year 2019 and thereafter.

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