Minnesota Tax Court exempts Mother Duck Learning Center from property taxes
Mother Duck Learning Center vs. County of Hennepin Court File No.: 27-CV-24-5464. State of Minnesota Tax Court.
On October 8, 2025, the Minnesota Tax Court granted summary judgment to Farhad and Michele Moin and Moin Incorporated, holding their Mother Duck Learning Center qualifies as a tax-exempt seminary of learning for assessment as of January 2, 2023, in Hennepin County.
The court found concurrence of ownership and use because the same individuals who own the real estate also control and operate the licensed childcare center through their corporation.
Why It Matters
The decision applies Minnesota’s seminary of learning exemption to a privately owned childcare center that meets the state’s educational criteria and confirms that natural persons can satisfy the concurrence rule when they own the property and operate the school through a closely held corporation. Counties evaluating exemptions for licensed early education providers now have a recent roadmap on ownership and use.
Key Facts
Parties
Petitioners: Farhad Moin, Michele Moin, and Moin Incorporated, all doing business as Mother Duck Learnin…
