Minnesota Legislature
HF 1459
as introduced - 89th Legislature (2015 - 2016) Posted on 03/04/2015 11:35am
Bill Text Versions
| Engrossments | ||
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| Introduction | Posted on 03/04/2015 |
Current Version - as introduced
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A bill for an act
relating to taxation; property; providing that statements of proposed taxes be
mailed in October; modifying other deadlines within the property tax system;
amending Minnesota Statutes 2014, sections 275.065, subdivisions 1, 1a, 1c, 3;
276A.03; 276A.04; 276A.05, subdivisions 1, 2, 5; 276A.06, subdivisions 3, 5;
473.249, subdivision 2; 473.446, subdivision 8; 473.711, subdivision 5; 473F.05;
473F.06; 473F.07, subdivisions 1, 2, 5; 473F.08, subdivisions 3, 5.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 275.065, subdivision 1, is amended to read:
Subdivision 1.
Proposed levy.
(a) Notwithstanding any law or charter to the
contrary, on or before deleted text begin September 30deleted text end new text begin August 31new text end , each county deleted text begin and eachdeleted text end new text begin ,new text end home rule charter
or statutory citynew text begin , town, and special taxing districtnew text end shall certify to the county auditor the
proposed property tax levy for taxes payable in the following year.
(b) deleted text begin Notwithstanding any law or charter to the contrary, on or before September 15,
each town and each special taxing district shall adopt and certify to the county auditor a
proposed property tax levy for taxes payable in the following year. For towns, the final
certified levy shall also be considered the proposed levy.
deleted text end
deleted text begin (c)deleted text end On or before deleted text begin Septemberdeleted text end new text begin Augustnew text end 30, each school district that has not mutually
agreed with its home county to extend this date shall certify to the county auditor the
proposed property tax levy for taxes payable in the following year. Each school district
that has agreed with its home county to delay the certification of its proposed property
tax levy must certify its proposed property tax levy for the following year no later than
deleted text begin Octoberdeleted text end new text begin Septembernew text end 7. The school district shall certify the proposed levy as:
(1) a specific dollar amount by school district fund, broken down between
voter-approved and non-voter-approved levies and between referendum market value
and tax capacity levies; or
(2) the maximum levy limitation certified by the commissioner of education
according to section 126C.48, subdivision 1.
deleted text begin (d)deleted text end new text begin (c)new text end If the board of estimate and taxation or any similar board that establishes
maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
property tax levies for funds under its jurisdiction by charter to the county auditor by the
date specified in paragraph (a), the city shall be deemed to have certified its levies for
those taxing jurisdictions.
deleted text begin (e)deleted text end new text begin (d) new text end For purposes of this section, "special taxing district" means a special taxing
district as defined in section 275.066. Intermediate school districts that levy a tax
under chapter 124 or 136D, joint powers boards established under sections 123A.44 to
123A.446, and Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are
also special taxing districts for purposes of this section.
deleted text begin (f)deleted text end new text begin (e)new text end At the meeting at which a taxing authority, other than a town, adopts its
proposed tax levy under this subdivision, the taxing authority shall announce the time and
place of its subsequent regularly scheduled meetings at which the budget and levy will be
discussed and at which the public will be allowed to speak. The time and place of those
meetings must be included in the proceedings or summary of proceedings published in the
official newspaper of the taxing authority under section 123B.09, 375.12, or 412.191.
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 275.065, subdivision 1a, is amended to read:
Subd. 1a.
Overlapping jurisdictions.
In the case of a taxing authority lying in two
or more counties, the home county auditor shall certify the proposed levy and the proposed
local tax rate to the other county auditor by deleted text begin Octoberdeleted text end new text begin Septembernew text end 5, unless the home county
has agreed to delay the certification of its proposed property tax levy, in which case the
home county auditor shall certify the proposed levy and the proposed local tax rate to the
other county auditor by deleted text begin Octoberdeleted text end new text begin Septembernew text end 10. The home county auditor must estimate
the levy or rate in preparing the notices required in subdivision 3, if the other county has
not certified the appropriate information. If requested by the home county auditor, the
other county auditor must furnish an estimate to the home county auditor.
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. 3.
Minnesota Statutes 2014, section 275.065, subdivision 1c, is amended to read:
Subd. 1c.
Levy; shared, merged, consolidated services.
If two or more taxing
authorities are in the process of negotiating an agreement for sharing, merging, or
consolidating services between those taxing authorities at the time the proposed levy is to
be certified under subdivision 1, each taxing authority involved in the negotiation shall
certify its total proposed levy as provided in that subdivision, including a notification to the
county auditor of the specific service involved in the agreement which is not yet finalized.
The affected taxing authorities may amend their proposed levies under subdivision 1 until
deleted text begin Octoberdeleted text end new text begin Septembernew text end 10 for levy amounts relating only to the specific service involved.
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. 4.
Minnesota Statutes 2014, section 275.065, subdivision 3, is amended to read:
Subd. 3.
Notice of proposed property taxes.
(a) The county auditor shall prepare
and the county treasurer shall deliver after deleted text begin Novemberdeleted text end new text begin Octobernew text end 10 and on or before
deleted text begin November 24deleted text end new text begin October 17new text end each year, by first class mail to each taxpayer at the address
listed on the county's current year's assessment roll, a notice of proposed property taxes.
Upon written request by the taxpayer, the treasurer may send the notice in electronic form
or by electronic mail instead of on paper or by ordinary mail.
(b) The commissioner of revenue shall prescribe the form of the notice.
(c) The notice must inform taxpayers that it contains the amount of property taxes
each taxing authority proposes to collect for taxes payable the following year. In the case of
a town, or in the case of the state general tax, the final tax amount will be its proposed tax.
The notice must clearly state for each city that has a population over 500, county, school
district, regional library authority established under section 134.201, and metropolitan
taxing districts as defined in paragraph (i), the time and place of a meeting for each taxing
authority in which the budget and levy will be discussed and public input allowed, prior to
the final budget and levy determination. The taxing authorities must provide the county
auditor with the information to be included in the notice on or before the time it certifies its
proposed levy under subdivision 1. The public must be allowed to speak at that meeting,
which must occur after November deleted text begin 24deleted text end new text begin 14new text end and must not be held before 6:00 p.m. It must
provide a telephone number for the taxing authority that taxpayers may call if they have
questions related to the notice and an address where comments will be received by mail,
except that no notice required under this section shall be interpreted as requiring the
printing of a personal telephone number or address as the contact information for a taxing
authority. If a taxing authority does not maintain public offices where telephone calls can
be received by the authority, the authority may inform the county of the lack of a public
telephone number and the county shall not list a telephone number for that taxing authority.
(d) The notice must state for each parcel:
(1) the market value of the property as determined under section 273.11, and used
for computing property taxes payable in the following year and for taxes payable in the
current year as each appears in the records of the county assessor on deleted text begin Novemberdeleted text end new text begin Octobernew text end
1 of the current year; and, in the case of residential property, whether the property is
classified as homestead or nonhomestead. The notice must clearly inform taxpayers of the
years to which the market values apply and that the values are final values;
(2) the items listed below, shown separately by county, city or town, and state
general tax, agricultural homestead credit under section 273.1384, voter approved school
levy, other local school levy, and the sum of the special taxing districts, and as a total
of all taxing authorities:
(i) the actual tax for taxes payable in the current year; and
(ii) the proposed tax amount.
If the county levy under clause (2) includes an amount for a lake improvement
district as defined under sections 103B.501 to 103B.581, the amount attributable for that
purpose must be separately stated from the remaining county levy amount.
In the case of a town or the state general tax, the final tax shall also be its proposed
tax unless the town changes its levy at a special town meeting under section 365.52. If a
school district has certified under section 126C.17, subdivision 9, that a referendum will
be held in the school district at the November general election, the county auditor must
note next to the school district's proposed amount that a referendum is pending and that, if
approved by the voters, the tax amount may be higher than shown on the notice. In the
case of the city of Minneapolis, the levy for Minneapolis Park and Recreation shall be
listed separately from the remaining amount of the city's levy. In the case of the city of
St. Paul, the levy for the St. Paul Library Agency must be listed separately from the
remaining amount of the city's levy. In the case of Ramsey County, any amount levied
under section 134.07 may be listed separately from the remaining amount of the county's
levy. In the case of a parcel where tax increment or the fiscal disparities areawide tax
under chapter 276A or 473F applies, the proposed tax levy on the captured value or the
proposed tax levy on the tax capacity subject to the areawide tax must each be stated
separately and not included in the sum of the special taxing districts; and
(3) the increase or decrease between the total taxes payable in the current year and
the total proposed taxes, expressed as a percentage.
For purposes of this section, the amount of the tax on homesteads qualifying under
the senior citizens' property tax deferral program under chapter 290B is the total amount
of property tax before subtraction of the deferred property tax amount.
(e) The notice must clearly state that the proposed or final taxes do not include
the following:
(1) special assessments;
(2) levies approved by the voters after the date the proposed taxes are certified,
including bond referenda and school district levy referenda;
(3) a levy limit increase approved by the voters by the first Tuesday after the first
Monday in November of the levy year as provided under section 275.73;
(4) amounts necessary to pay cleanup or other costs due to a natural disaster
occurring after the date the proposed taxes are certified;
(5) amounts necessary to pay tort judgments against the taxing authority that become
final after the date the proposed taxes are certified; and
(6) the contamination tax imposed on properties which received market value
reductions for contamination.
(f) Except as provided in subdivision 7, failure of the county auditor to prepare or
the county treasurer to deliver the notice as required in this section does not invalidate the
proposed or final tax levy or the taxes payable pursuant to the tax levy.
(g) If the notice the taxpayer receives under this section lists the property as
nonhomestead, and satisfactory documentation is provided to the county assessor by the
applicable deadline, and the property qualifies for the homestead classification in that
assessment year, the assessor shall reclassify the property to homestead for taxes payable
in the following year.
(h) In the case of class 4 residential property used as a residence for lease or rental
periods of 30 days or more, the taxpayer must either:
(1) mail or deliver a copy of the notice of proposed property taxes to each tenant,
renter, or lessee; or
(2) post a copy of the notice in a conspicuous place on the premises of the property.
The notice must be mailed or posted by the taxpayer by deleted text begin Novemberdeleted text end new text begin Octobernew text end 27 or
within three days of receipt of the notice, whichever is later. A taxpayer may notify the
county treasurer of the address of the taxpayer, agent, caretaker, or manager of the premises
to which the notice must be mailed in order to fulfill the requirements of this paragraph.
(i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing
districts" means the following taxing districts in the seven-county metropolitan area that
levy a property tax for any of the specified purposes listed below:
(1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325,
473.446, 473.521, 473.547, or 473.834;
(2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672;
and
(3) Metropolitan Mosquito Control Commission under section 473.711.
For purposes of this section, any levies made by the regional rail authorities in the
county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter
398A shall be included with the appropriate county's levy.
(j) The governing body of a county, city, or school district may, with the consent
of the county board, include supplemental information with the statement of proposed
property taxes about the impact of state aid increases or decreases on property tax
increases or decreases and on the level of services provided in the affected jurisdiction.
This supplemental information may include information for the following year, the current
year, and for as many consecutive preceding years as deemed appropriate by the governing
body of the county, city, or school district. It may include only information regarding:
(1) the impact of inflation as measured by the implicit price deflator for state and
local government purchases;
(2) population growth and decline;
(3) state or federal government action; and
(4) other financial factors that affect the level of property taxation and local services
that the governing body of the county, city, or school district may deem appropriate to
include.
The information may be presented using tables, written narrative, and graphic
representations and may contain instruction toward further sources of information or
opportunity for comment.
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. 5.
Minnesota Statutes 2014, section 276A.03, is amended to read:
276A.03 NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL
PROPERTY.
By deleted text begin August 5deleted text end new text begin July 15new text end of deleted text begin 1996 anddeleted text end each deleted text begin subsequentdeleted text end year, the assessors within each
county in the area shall determine and certify to the county auditor the net tax capacity in
that year of commercial-industrial property subject to taxation within each municipality in
the county, determined without regard to section 469.177, subdivision 3. deleted text begin By August 5 of
1996 only, the assessor within each county in the area shall also determine and certify to
the county auditor the net tax capacity for the 1995 assessment of commercial-industrial
property subject to taxation within each municipality within the county determined
without regard to section 469.177, subdivision 3.
deleted text end
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. 6.
Minnesota Statutes 2014, section 276A.04, is amended to read:
276A.04 INCREASE IN NET TAX CAPACITY.
By July deleted text begin 15deleted text end new text begin 5new text end of deleted text begin 1997 anddeleted text end each deleted text begin subsequentdeleted text end year, the auditor of each county in
the area shall determine the amount, if any, by which the net tax capacity determined
in the preceding year pursuant to section 276A.03, of commercial-industrial property
subject to taxation within each municipality in the county exceeds the net tax capacity
in 1995 of commercial-industrial property subject to taxation within that municipality,
including the total net tax capacity of property that becomes taxable under section 298.25.
If a municipality is located in two or more counties within the area, the auditors of
those counties shall certify the data required by section 276A.03 to the county auditor
responsible for allocating the levies of that municipality between or among the affected
counties. That county auditor shall determine the amount of the net excess, if any, for the
municipality under this section, and certify that amount under section 276A.05. The
increase in total net tax capacity determined by this section must be reduced by the amount
of any decreases in the net tax capacity of commercial-industrial property resulting from
any court decisions, court-related stipulation agreements, or abatements for a prior year,
and only in the amount of such decreases made during the 12-month period ending on
May 1 of the current assessment year, where the decreases, if originally reflected in the
determination of a prior year's net tax capacity under section 276A.03, would have
resulted in a smaller contribution from the municipality in that year. An adjustment for the
decreases shall be made only if the municipality made a contribution in a prior year based
on the higher net tax capacity of the commercial-industrial property.
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. 7.
Minnesota Statutes 2014, section 276A.05, subdivision 1, is amended to read:
Subdivision 1.
Areawide net tax capacity.
Each county auditor shall certify the
determinations under sections 276A.03 and 276A.04 to the administrative auditor on or
before deleted text begin August 1deleted text end new text begin July 20new text end of each year. The administrative auditor shall determine an amount
equal to 40 percent of the sum of the amounts certified pursuant to section 276A.04. The
resulting amount shall be known as the "areawide net tax capacity for ........(year)."
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. 8.
Minnesota Statutes 2014, section 276A.05, subdivision 2, is amended to read:
Subd. 2.
Population and fiscal capacity certifications.
The commissioner of
revenue shall certify to the administrative auditor, on or before deleted text begin August 10deleted text end new text begin July 20new text end of each
year, the population of each municipality for the preceding year, the proportion of that
population which resides within the area, the average fiscal capacity of municipalities for
the preceding year, and the fiscal capacity of each municipality for the preceding year.
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. 9.
Minnesota Statutes 2014, section 276A.05, subdivision 5, is amended to read:
Subd. 5.
Certification.
The product of the procedure prescribed by subdivision
4 shall be known as the "areawide net tax capacity for ......(year) attributable to
..........(municipality)." The administrative auditor shall certify the product to the auditor of
the county in which the municipality is located on or before deleted text begin August 15deleted text end new text begin July 31new text end .
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. 10.
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 deleted text begin 20deleted text end new text begin 5new text end of deleted text begin 2014 anddeleted text end each deleted text begin subsequentdeleted 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);
(2) by deleted text begin September 5deleted text end new text begin August 20new text end of deleted text begin 2014 anddeleted text end each deleted text begin subsequentdeleted text end year, determine the
areawide portion of the levy for each governmental unit by multiplying the 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 preliminary areawide levies for all
governmental units in the area minus the school fund allocation and the denominator is the
sum of the preliminary areawide levy for all governmental units in the area; and
(3) by deleted text begin September 5deleted text end new text begin August 20new text end of deleted text begin 2014 anddeleted text end each deleted text begin subsequentdeleted text end year, determine the local
portion of the current year's levy by subtracting the resulting amount from clause (1) 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. 11.
Minnesota Statutes 2014, section 276A.06, subdivision 5, is amended to read:
Subd. 5.
Areawide tax rate.
On or before August deleted text begin 25, 1997, anddeleted text end new text begin 10 ofnew text end each
deleted text begin subsequentdeleted 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. On or before deleted text begin September 1deleted text end new text begin August 15new text end , 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
Sec. 12.
Minnesota Statutes 2014, section 473.249, subdivision 2, is amended to read:
Subd. 2.
Deadlines; estimates.
The commissioner of revenue shall certify the
council's levy limitation under this section to the council by deleted text begin August 1deleted text end new text begin July 15new text end of the levy
year. The council must certify its proposed property tax levy to the commissioner of
revenue by deleted text begin September 1deleted text end new text begin August 7new text end of the levy year. The commissioner of revenue shall
annually determine whether the ad valorem property tax certified by the Metropolitan
Council for levy following the adoption of its proposed budget is within the levy limitation
imposed by this section. The determination shall be completed prior to deleted text begin September 10deleted text end new text begin
August 15new text end of each year. If current information regarding gross tax capacity in any county
is not transmitted to the commissioner in a timely manner, the commissioner may estimate
the current gross tax capacity within that county for purposes of making the calculation.
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. 13.
Minnesota Statutes 2014, section 473.446, subdivision 8, is amended to read:
Subd. 8.
State review.
The commissioner of revenue shall certify the council's levy
limitation under this section to the council by deleted text begin August 1deleted text end new text begin July 15new text end of the levy year. The
council must certify its proposed property tax levy under this section to the commissioner
of revenue by deleted text begin September 1deleted text end new text begin August 7new text end of the levy year. The commissioner of revenue
shall annually determine whether the property tax for transit purposes certified by the
council for levy following the adoption of its proposed budget is within the levy limitation
imposed by subdivisions 1 and 1b. The commissioner shall also annually determine
whether the transit tax imposed on all taxable property within the metropolitan transit area
but outside of the metropolitan transit taxing district is within the levy limitation imposed
by subdivision 1a. The determination must be completed prior to deleted text begin September 10deleted text end new text begin August
15new text end of each year. If current information regarding market valuation in any county is not
transmitted to the commissioner in a timely manner, the commissioner may estimate the
current market valuation within that county for purposes of making the calculations.
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. 14.
Minnesota Statutes 2014, section 473.711, subdivision 5, is amended to read:
Subd. 5.
State review.
The commission must certify its property tax levy to the
commissioner of revenue by August 1 of the levy year. The commissioner of revenue shall
annually determine whether the property tax certified by the metropolitan mosquito control
commission for levy following the adoption of its budget is within the levy limitation
imposed by subdivision 2. The determination must be completed prior to deleted text begin September 10deleted text end new text begin
August 15new text end of each year. If current information regarding market valuation in any county is
not transmitted to the commissioner in a timely manner, the commissioner may estimate
the current market valuation within that county for purposes of making the calculation.
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. 15.
Minnesota Statutes 2014, section 473F.05, is amended to read:
473F.05 NET TAX CAPACITY.
On or before deleted text begin August 5deleted text end new text begin July 15new text end of each year, the assessors within each county in the
area shall determine and certify to the county auditor the net tax capacity in that year of
commercial-industrial property subject to taxation within each municipality in the county,
determined without regard to section 469.177, subdivision 3.
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. 16.
Minnesota Statutes 2014, section 473F.06, is amended to read:
473F.06 INCREASE IN NET TAX CAPACITY.
On or before July deleted text begin 15deleted text end new text begin 5new text end of each year, the auditor of each county in the area
shall determine the amount, if any, by which the net tax capacity determined in the
preceding year under section 473F.05, of commercial-industrial property subject to
taxation within each municipality in the auditor's county exceeds the net tax capacity in
1971 of commercial-industrial property subject to taxation within that municipality. If
a municipality is located in two or more counties within the area, the auditors of those
counties shall certify the data required by section 473F.05 to the county auditor who is
responsible under other provisions of law for allocating the levies of that municipality
between or among the affected counties. That county auditor shall determine the amount
of the net excess, if any, for the municipality under this section, and certify that amount
under section 473F.07. Notwithstanding any other provision of sections 473F.01 to
473F.13 to the contrary, in the case of a municipality which is designated on July 24,
1971, as a redevelopment area under section 401(a)(4) of the Public Works and Economic
Development Act of 1965, Public Law 89-136, the increase in its net tax capacity of
commercial-industrial property for purposes of this section shall be determined in each
year by using as a base the net tax capacity of commercial-industrial property in that
municipality in the 1989 assessment year, rather than the net tax capacity of such property
in 1971. The increase in total net tax capacity determined by this section shall be reduced
by the amount of any decreases in net tax capacity of commercial-industrial property
resulting from any court decisions, court related stipulation agreements, or abatements
for a prior year, and only in the amount of such decreases made during the 12-month
period ending on May 1 of the current assessment year, where such decreases, if originally
reflected in the determination of a prior year's net tax capacity under section 473F.05,
would have resulted in a smaller contribution from the municipality in that year. An
adjustment for such decreases shall be made only if the municipality made a contribution
in a prior year based on the higher net tax capacity of the commercial-industrial property.
new text begin EFFECTIVE DATE. new text end
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This section is effective beginning with taxes payable in 2017.
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Sec. 17.
Minnesota Statutes 2014, section 473F.07, subdivision 1, is amended to read:
Subdivision 1.
Areawide net tax capacity.
Each county auditor shall certify the
determinations under sections 473F.05 and 473F.06 to the administrative auditor on or
before deleted text begin August 1deleted text end new text begin July 20new text end of each year.
The administrative auditor shall determine an amount equal to 40 percent of the sum
of the amounts certified under section 473F.06. The resulting amount shall be known as
the "areawide net tax capacity for ........(year)."
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2017.
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Sec. 18.
Minnesota Statutes 2014, section 473F.07, subdivision 2, is amended to read:
Subd. 2.
Certification by commissioner.
The commissioner of revenue shall certify
to the administrative auditor, on or before deleted text begin August 10deleted text end new text begin July 20new text end of each year, the population
of each municipality for the preceding year, the proportion of that population which resides
within the area, the average fiscal capacity of all municipalities in the area for the preceding
year, and the fiscal capacity of each municipality in the area for the preceding year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2017.
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Sec. 19.
Minnesota Statutes 2014, section 473F.07, subdivision 5, is amended to read:
Subd. 5.
Certification to county auditor.
The result of the procedure prescribed by
subdivision 4 shall be known as the "areawide net tax capacity for ........(year) attributable
to ..................(municipality)." The administrative auditor shall certify such product to the
auditor of the county in which the municipality is located on or before deleted text begin August 15deleted text end new text begin July 31new text end .
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. 20.
Minnesota Statutes 2014, section 473F.08, subdivision 3, is amended to read:
Subd. 3.
Apportionment of levy.
The county auditor shall apportion the levy
of each governmental unit in the auditor's county in the manner prescribed by this
subdivision. The auditor shall:
deleted text begin (a)deleted text end new text begin (1) new text end by August deleted text begin 20deleted text end new text begin 5new text end , determine the 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 (b);new text begin and
new text end
deleted text begin (b)deleted text end new text begin (2) new text end by deleted text begin September 5deleted text end new text begin August 20new text end , determine the local portion of the current year's
levy by subtracting the resulting amount from clause (a) from the governmental unit's
current year's levydeleted text begin ;deleted text end new text begin .
new text end
deleted text begin
(c) for determinations made under clause (a) in the case of school districts, for
taxes payable in 2002, exclude the general education tax rate and the portion of the
referendum tax rate attributable to the first $415 per pupil unit from the local tax rate for
the preceding levy year;
deleted text end
deleted text begin
(d) for determinations made under clause (a) in the case of the Metropolitan Council,
for taxes payable in 2002, exclude the transit operating tax rate from the local tax rate
for the preceding levy year; and
deleted text end
deleted text begin
(e) for determinations made under clause (a) in the case of transit opt-out cities,
for taxes payable in 2002, exclude the opt-out transit rate from the local tax rate for the
preceding levy year.
deleted text end
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. 21.
Minnesota Statutes 2014, section 473F.08, subdivision 5, is amended to read:
Subd. 5.
Areawide tax rate.
On or before August deleted text begin 25deleted text end new text begin 10new text end of each year, the
county auditor shall certify to the administrative auditor that portion of the levy of
each governmental unit determined under subdivisions 3, clause (a), 3a, and 3b. The
administrative auditor shall then determine the areawide tax rate sufficient to yield an
amount equal to the sum of such levies from the areawide net tax capacity. On or before
deleted text begin September 1deleted text end new text begin August 15new text end of each year, 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