Childcare center owned and operated by for-profit LLCs is exempt

Real estate owned and operated by for-profit limited liability companies for the provision of a licensed childcare program is exempt from real estate tax, the Minnesota Tax Court has held. Nonprofit ownership or operation is not required for exemption of “seminaries of learning” under state law, it said.

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Childcare center owned and operated by for-profit LLCs is exempt

Childcare center owned and operated by for-profit LLCs is exempt