HF 1037

as introduced - 89th Legislature (2015 - 2016) Posted on 03/04/2015 01:41pm

A bill for an act
relating to taxation; property; adjusting distribution levies for the Iron Range
fiscal disparities program; amending Minnesota Statutes 2014, section 276A.06,
subdivisions 3, 5.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2014, section 276A.06, subdivision 3, is amended to read:

Subd. 3.

Apportionment of levy.

The county auditor shall apportion the levy of
each governmental unit in the county in the manner prescribed by this subdivision. The
auditor shall:

(1) by August 20 of deleted text begin 2014 and deleted text end each deleted text begin subsequent deleted text end year, determine the preliminary
areawide portion of the levy for each governmental unit by multiplying the local tax
rate of the governmental unit for the preceding levy year times the distribution value set
forth in subdivision 2, clause (2);

new text begin (2) by September 5 of each year, adjust the preliminary areawide portion of the
levy for each governmental unit by the adjustment percentage, if any, determined under
subdivision 5, paragraph (b);
new text end

deleted text begin (2) deleted text end new text begin (3) new text end by September 5 of deleted text begin 2014 and deleted text end each deleted text begin subsequent deleted text end year, determine the areawide
portion of the levy for each governmental unit by multiplying the new text begin adjusted new text end preliminary
areawide portion of the levy for each governmental unit times a fraction, the numerator of
which is the difference between the sum of the new text begin adjusted new text end preliminary areawide levies for all
governmental units in the area minus the school fund allocation and the denominator is the
sum of the new text begin adjusted new text end preliminary areawide levy for all governmental units in the area; and

deleted text begin (3) deleted text end new text begin (4) new text end by September 5 of deleted text begin 2014 and deleted text end each deleted text begin subsequent deleted text end year, determine the local
portion of the current year's levy by subtracting the resulting amount from clause deleted text begin (1) deleted text end new text begin (2) new text end
from the governmental unit's current year's levy.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2017.
new text end

Sec. 2.

Minnesota Statutes 2014, section 276A.06, subdivision 5, is amended to read:

Subd. 5.

Areawide tax rate.

new text begin (a) new text end On or before August 25 deleted text begin , 1997, and deleted text end new text begin of new text end each
deleted text begin subsequent deleted text end year, the county auditor shall certify to the administrative auditor the
preliminary portion of the levy of each governmental unit determined pursuant to
subdivision 3, clause (1). The administrative auditor shall then determine the areawide
tax rate sufficient to yield an amount equal to the sum of the levies from the preliminary
areawide net tax capacity.

new text begin (b) The areawide tax rate may not deviate from the previous year's areawide rate by
more than three percentage points. If the areawide tax rate determined under paragraph
(a) does not fall within that range, the auditor must determine the percentage increase or
reduction to each jurisdiction's distribution levy necessary so that the areawide rate falls
within the range and recalculate the areawide rate accordingly.
new text end

new text begin (c) new text end On or before September 1, the administrative auditor shall certify the areawide
tax rate to each of the county auditors.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2017.
new text end