Minnesota Tax Court Finds Continuing Care Resident Taxpayer Can Challenge Property Tax Assessment

The Minnesota Tax Court ruled in cross-motions for summary judgment that a resident of a continuing care community does have a sufficient interest in his property to maintain a petition seeking an exemption for his dwelling unit. The taxpayer sought an Institute of Purely Public Charity (Public Charity) exemption for his unit. The Tax Court declined to dismiss the taxpayer’s petition and found that even though the taxpayer, individually, was not a Public Charity, his property tax petition was an in rem action and he had the requisite interest in his unit to assert its tax exempt status. The Tax ...