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…