Property tax; provisions related to public charity institution exemptions modified.

HF 2257 modifies Minnesota's property tax exemption rules for public charity institutions. It adds a requirement that organizations seeking exemption must provide a "reasonable justification" and factual basis if they cannot meet certain criteria (like community benefit or funding sources), unless they qualify under new exceptions. The bill also clarifies that rental housing properties can only qualify for exemption if the housing directly supports the charity's purpose - not just by housing low-income residents - and excludes government rent assistance or tax credits from counting as donations. This affects nonprofit organizations seeking property tax exemptions under Minnesota Statutes section 272.02, with changes effective for 2025 property taxes.