Minnesota Daycare Center Qualifies for Property Tax Exemption

A childcare center in the Minneapolis suburbs is exempt from property taxes as a “seminary of learning,” the state tax court ruled.

The Minnesota Tax Court rejected Hennepin County’s argument that Mother Duck Learning Center, located in Richfield, doesn’t meet the exemption’s requirement that it be owned and operated by the same taxpayer. But property owners Farhad Moin and Michele Moin are the sole shareholders of operator Moin Inc., meaning they both own and use the property, Judge Jane N. Bowman wrote in Wednesday’s opinion granting summary judgment to them.

The state constitution’s exemption for “seminaries of learning” traditionally referred ...