1.1    .................... moves to amend H. F. No. 3386 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. ASSESSMENT OF PROPERTIES OF PURELY PUBLIC
1.4CHARITIES.
1.5    Subdivision 1. Application. To facilitate a review by the 2009 legislature of the
1.6property tax exemption for property of nonprofit organizations as purely public charities
1.7and the development of standards and criteria for the tax status of these facilities, this
1.8section:
1.9    (1) requires the commissioner of revenue to conduct an analysis of standards applied
1.10to determine the tax status of these organizations; and
1.11    (2) prohibits changes in assessment practices and policies regarding the property of
1.12these organizations.
1.13    Subd. 2. Report by commissioner of revenue. The commissioner of revenue shall
1.14survey all county assessors on the tax status of property of institutions of purely public
1.15charity located in the state, and report the findings to the chairs of the house and senate
1.16Tax Committees by February 1, 2009.
1.17    Subd. 3. Moratorium on changes in assessment practices. (a) An assessor
1.18may not change the current practices or policies used generally in assessing property
1.19of institutions of purely public charities.
1.20    (b) An assessor may not change the assessment of existing property of an
1.21organization of purely public charity, unless the change is made as a result of a change in
1.22ownership, occupancy, or use of the facility, or, for currently taxable properties, a change
1.23in market value of the property.
1.24    (c) This subdivision expires on the earlier of:
1.25    (1) the enactment of legislation establishing criteria for the property taxation of
1.26purely public charities; or
2.1    (2) final adjournment of the 2009 regular legislative session.
2.2EFFECTIVE DATE.This section is effective the day following final enactment."
2.3Delete the title and insert:
2.5relating to taxation; requiring a report on the taxation of property of institutuions
2.6of purely public charity; temporarily prohibiting changes in assessment of those
2.7properties."