Senate Bill S.F. No. 891 proposes a tax exemption for specific properties owned or leased by congressionally chartered veterans organizations in Minnesota. The bill aims to provide relief to these organizations under certain conditions:

1. Property Ownership and Use:

   • The property can be up to three acres.
   • It must be owned and utilized by a congressionally chartered veterans organization, which operates as a nonprofit and community service-oriented entity.
   • The property should not be used for residential purposes or major revenue-generating activities (more than six days in a year).

2. Leased Properties:

   • Similar conditions apply to properties leased or rented to such veterans organizations.

3. Charitable Contributions:

   • For the property to remain tax-exempt, the organization must make annual charitable contributions and donations. These donations should at least equal two-thirds of what the previous year's property taxes would have been, or even match the full amount of what would have been due if not for the exemption.

4. Community Use:

   • The exempted property should be made available for public and community events free of charge, with usage appropriate to the facility's size.

5. Documentation and Compliance:

   • Organizations must maintain records of their charitable activities and usage of the property for public events, making these records available for verification upon request. Property owners seeking the tax exemption must apply by May 1 each year, using a prescribed form provided by the revenue commissioner.

6. Verification of Eligible Organizations:

   • The Commissioner of Veterans Affairs is required to provide a list of eligible congressionally chartered veterans organizations to the revenue commissioner annually.

This bill, therefore, creates a pathway for these veterans organizations to benefit from tax exemptions if they meet specific usage guidelines, contribute to the community, and maintain transparency in their operations. This legislative move is aimed at supporting the valuable community service work done by these organizations while ensuring the properties involved are not used for profit-generating purposes excessively.