1.1 	A bill for an act
1.2 	relating to taxation; property taxes; providing an exemption for certain nonprofit 
1.3 	property.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. EXEMPTION; NONPROFIT PROPERTY.
 1.6 	Property that is located in a city of the first class, contains a structure of between 9,000 
1.7 	and 10,000 square feet originally built in 1937, is owned by an institution of purely public 
1.8 	charity exempt from federal income taxation under section 501(c)(3) of the Internal Revenue 
1.9 	Code, and is developed and operated as a nonprofit community mental health center is 
1.10 	exempt from property taxes assessed in 2017 and payable in 2018.