Engrossments
Introduction		Posted on 03/11/2019

Division Engrossments
1st Division Engrossment		Posted on 04/02/2019

A bill for an act
relating to taxation; property; modifying provisions governing property taxes, aids
and credits, local taxes, tax increment financing, and public finance; requiring
reports; appropriating money; amending Minnesota Statutes 2018, sections 37.31,
subdivision 1; 103E.611, subdivision 2; 123B.595, subdivision 5; 138.053; 162.145,
subdivision 3; 197.603, subdivision 2; 270C.85, subdivision 2; 270C.89,
subdivisions 1, 2; 270C.91; 272.02, subdivision 49, by adding subdivisions;
272.115, subdivision 1; 272.12; 273.061, subdivision 9; 273.0755; 273.113,
subdivision 3; 273.119, subdivision 2; 273.1231, subdivision 3; 273.124,
subdivisions 3a, 14, 21, by adding a subdivision; 273.1245, subdivision 2; 273.13,
subdivisions 23, 34, 35; 273.136, subdivision 2; 273.1384, subdivisions 2, 3;
273.1385, subdivision 4; 273.1387, subdivisions 2, 3; 273.18; 274.14; 274.16;
275.025, subdivision 1; 282.01, subdivision 6; 287.21, subdivision 1; 290A.03,
subdivision 13; 290A.04, subdivisions 2, 2a; 290A.19; 290B.04, subdivision 1;
290B.09, subdivision 1; 297A.99, subdivisions 1, 2, 3, by adding a subdivision;
297A.993, subdivision 1; 298.225, subdivision 1; 298.28, subdivision 3; 469.169,
by adding a subdivision; 469.171, subdivision 4; 469.177, subdivision 1; 471.831;
473.39, subdivision 6; 473H.08, subdivisions 1, 4, by adding a subdivision; 475.521,
subdivision 1; 477A.011, subdivision 45; 477A.013, subdivision 13; 477A.03,
subdivisions 2a, 2b; Laws 1980, chapter 511, section 1, subdivision 1; Laws 1986,
chapter 396, section 5, as amended; Laws 1986, chapter 462, section 31, as
amended; Laws 1994, chapter 587, article 9, section 11; Laws 1998, chapter 389,
article 8, section 45, subdivisions 1, 3, as amended, 4, 5; Laws 2008, chapter 366,
article 5, sections 26, as amended; 33, as amended; Laws 2009, chapter 88, article
2, section 46, subdivisions 1, as amended, 2, 3, as amended, 4, 5; Laws 2011, First
Special Session chapter 7, article 4, section 10, subdivision 3; Laws 2014, chapter
308, article 6, section 8, subdivisions 1, as amended, 3; Laws 2017, First Special
Session chapter 1, article 10, section 4; proposing coding for new law in Minnesota
Statutes, chapters 272; 273; 290A; repealing Minnesota Statutes 2018, sections
37.31, subdivision 8; 275.29.

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

ARTICLE 1

PROPERTY TAXES

Section 1.

Minnesota Statutes 2018, section 138.053, is amended to read:

138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.

The governing body of any home rule charter or statutory city or town may annually
appropriate from its general fund an amount not to exceed 0.02418 percent of estimated
market value, derived from ad valorem taxes on property or other revenues, to be paid to
the historical society of its respective new text begin city, town, or new text end county to be used for the promotion of
historical work and to aid in defraying the expenses of carrying on the historical work in
the new text begin city, town, or new text end county. No city or town may appropriate any funds for the benefit of any
historical society unless the society is affiliated with and approved by the Minnesota
Historical Society.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2018, section 162.145, subdivision 3, is amended to read:

Subd. 3.

Administration.

(a) Subject to funds made available by law, the commissioner
shall allocate all funds as provided in subdivision 4 and shall deleted text begin notifydeleted text end new text begin , by June 1, certify tonew text end
the commissioner of revenuenew text begin the amounts to be paidnew text end .

(b) Following deleted text begin notificationdeleted text end new text begin certificationnew text end from the commissioner deleted text begin of transportationdeleted text end , the
commissioner of revenue shall distribute the specified funds to cities in the same manner
as local government aid under chapter 477A. An appropriation to the commissioner deleted text begin of
transportationdeleted text end under this section is available to the commissioner of revenue for the purposes
specified in this paragraph.

(c) Notwithstanding other law to the contrary, in order to receive distributions under
this section, a city must conform to the standards in section 477A.017, subdivision 2. A city
that receives funds under this section must make and preserve records necessary to show
that the funds are spent in compliance with subdivision 4.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2019 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2018, section 197.603, subdivision 2, is amended to read:

Subd. 2.

Records; data privacy.

Pursuant to chapter 13 the county veterans service
officer is the responsible authority with respect to all records in the officer's custody. The
data on clients' applications for assistance is private data on individuals, as defined in section
13.02, subdivision 12.new text begin The county veterans service officer may disclose to the county assessor
private data necessary to determine a client's eligibility for the disabled veteran's homestead
market value exclusion under section 273.13, subdivision 34.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

Minnesota Statutes 2018, section 270C.85, subdivision 2, is amended to read:

Subd. 2.

Powers and duties.

The commissioner shall have and exercise the following
powers and duties in administering the property tax lawsdeleted text begin .deleted text end new text begin :
new text end

deleted text begin (a)deleted text end new text begin (1)new text end confer with, advise, and give the necessary instructions and directions to local
assessors and local boards of review throughout the state as to their duties under the laws
of the statedeleted text begin .deleted text end new text begin ;
new text end

deleted text begin (b)deleted text end new text begin (2)new text end direct proceedings, actions, and prosecutions to be instituted to enforce the laws
relating to the liability and punishment of public officers and officers and agents of
corporations for failure or negligence to comply with the provisions of the property tax
laws, and cause complaints to be made against local assessors, members of boards of
equalization, members of boards of review, or any other assessing or taxing officer, to the
proper authority, for their removal from office for misconduct or negligence of dutydeleted text begin .deleted text end new text begin ;
new text end

deleted text begin (c)deleted text end new text begin (3)new text end require county attorneys to assist in the commencement of prosecutions in actions
or proceedings for removal, forfeiture, and punishment, for violation of the property tax
laws in their respective districts or countiesdeleted text begin .deleted text end new text begin ;
new text end

deleted text begin (d)deleted text end new text begin (4)new text end require town, city, county, and other public officers to report new text begin and certify
new text end informationnew text begin , at the parcel level or in the aggregate,new text end as to the assessmentnew text begin and taxationnew text end ofnew text begin real
and personalnew text end property, and such other information as may be needful in the work of the
commissionerdeleted text begin , in such form as the commissioner may prescribedeleted text end .new text begin The commissioner shall
prescribe the content, format, manner, and time of filing of all required reports and
certifications;
new text end

deleted text begin (e)deleted text end new text begin (5)new text end transmit to the governor, on or before the third Monday in December of each
even-numbered year, and to each member of the legislature, on or before November 15 of
each even-numbered year, the report of the department for the preceding years, showing all
the taxable property subject to the property tax laws and the value of the same, in tabulated
formdeleted text begin .deleted text end new text begin ;
new text end

deleted text begin (f)deleted text end new text begin (6)new text end inquire into the methods of assessment and taxation and ascertain whether the
assessors faithfully discharge their dutiesdeleted text begin .deleted text end new text begin ; and
new text end

deleted text begin (g)deleted text end new text begin (7)new text end assist local assessors in determining the estimated market value of industrial
special-use property. For purposes of this deleted text begin paragraphdeleted text end new text begin clausenew text end , "industrial special-use property"
means property that:

deleted text begin (1)deleted text end new text begin (i) new text end is designed and equipped for a particular type of industry;

deleted text begin (2)deleted text end new text begin (ii) new text end is not easily adapted to some other use due to the unique nature of the facilities;

deleted text begin (3)deleted text end new text begin (iii) new text end has facilities totaling at least 75,000 square feet in size; and

deleted text begin (4)deleted text end new text begin (iv) new text end has a total estimated market value of $10,000,000 or greater based on the
assessor's preliminary determination.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 5.

Minnesota Statutes 2018, section 270C.89, subdivision 1, is amended to read:

Subdivision 1.

Initial report.

Each county assessor shall file deleted text begin by April 1deleted text end with the
commissioner a copy of deleted text begin the abstractdeleted text end new text begin preliminary assessment information that the
commissioner may require under section 270C.85, subdivision 2, clause (4),new text end that will be
acted upon by the local and county boards of review. deleted text begin The abstract must list the real and
personal property in the county itemized by assessment districts.deleted text end The assessor of each county
in the state shall file with the commissioner, within ten working days following final action
of the local board of review or equalization and within five days following final action of
the county board of equalization, any changes made by the local or county board. deleted text begin The
information must be filed in the manner prescribed by the commissioner.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 6.

Minnesota Statutes 2018, section 270C.89, subdivision 2, is amended to read:

Subd. 2.

Final report.

The final deleted text begin abstract of assessmentsdeleted text end new text begin assessment informationnew text end after
adjustments by the State Board of Equalization and inclusion of any omitted property shall
be deleted text begin submitteddeleted text end new text begin reportednew text end to the commissioner deleted text begin on or before September 1 of each calendar yeardeleted text end new text begin
under section 270C.85, subdivision 2, clause (4)new text end . deleted text begin The final abstract must separately report
the captured tax capacity of tax increment financing districts under section 469.177,
subdivision 2, the areawide net tax capacity contribution values determined under sections
276A.05, subdivision 1, and 473F.07, subdivision 1, and the value subject to the power line
credit under section 273.42.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 7.

Minnesota Statutes 2018, section 270C.91, is amended to read:

270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY;
DUTIES OF COUNTY AUDITOR.

A record of all proceedings of the commissioner affecting any change in the net tax
capacity of any property, as revised by the State Board of Equalization, shall be kept by the
commissioner and a copy thereof, duly certified, shall be mailed each year to the auditor of
each county wherein such property is situated, on or before June 30 deleted text begin or 30 days after
submission of the abstract required by section 270C.89, whichever is laterdeleted text end . This record shall
specify the amounts or amount, or both, added to or deducted from the net tax capacity of
the real property of each of the several towns and cities, and of the real property not in towns
or cities, also the percent or amount of both, added to or deducted from the several classes
of personal property in each of the towns and cities, and also the amount added to or deducted
from the assessment of any person. The county auditor shall add to or deduct from such
tract or lot, or portion thereof, of any real property in the county the required percent or
amount, or both, on the net tax capacity thereof as it stood after equalized by the county
board, adding in each case a fractional sum of 50 cents or more, and deducting in each case
any fractional sum of less than 50 cents, so that no net tax capacity of any separate tract or
lot shall contain any fraction of a dollar; and add to, or deduct from, the several classes of
personal property in the county the required percent or amount, or both, on the net tax
capacity thereof as it stood after equalized by the county board, adding or deducting in
manner aforesaid any fractional sum so that no net tax capacity of any separate class of
personal property shall contain a fraction of a dollar, and add to or deduct from assessment
of any person, as they stood after equalization by the county board, the required amounts
to agree with the assessments as returned by the commissioner.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 8.

Minnesota Statutes 2018, section 272.02, subdivision 49, is amended to read:

Subd. 49.

Agricultural historical society property.

Property is exempt from taxation
if it is owned by a nonprofit charitable or educational organization that qualifies for
exemption under section 501(c)(3) of the Internal Revenue Code and meets the following
criteria:

(1) the property is primarily used for storing and exhibiting tools, equipment, and artifacts
useful in providing an understanding of local or regional agricultural history. Primary use
is determined each year based on the number of days the property is used solely for storage
and exhibition purposes;

(2) the property is limited to a maximum of deleted text begin 20deleted text end new text begin 40new text end acres per owner per county, but
includes the land and any taxable structures, fixtures, and equipment on the land;

(3) the property is not used for a revenue-producing activity for more than ten days in
each calendar year; and

(4) the property is not used for residential purposes on either a temporary or permanent
basis.

new text begin Notwithstanding section 272.025, applications for exemptions under this subdivision
filed in assessment year 2019 must be filed with the assessor by July 1, 2019.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments beginning in 2019.
new text end

Sec. 9.

Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision to
read:

new text begin Subd. 102. new text end

new text begin Certain property owned by an Indian tribe. new text end

new text begin (a) Property is exempt that:
new text end

new text begin (1) is located in a city of the first class with a population of more than 380,000 as of the
2010 federal census;
new text end

new text begin (2) was on January 1, 2016, and is for the current assessment, owned by a federally
recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota;
and
new text end

new text begin (3) is used exclusively as a pharmacy.
new text end

new text begin (b) Property that qualifies for the exemption under this subdivision is limited to parcels
and structures that do not exceed, in the aggregate, 4,000 square feet. Property acquired for
single-family housing, market-rate apartments, agriculture, or forestry does not qualify for
this exemption. The exemption created by this subdivision expires with taxes payable in
2029.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2020
and thereafter.
new text end

Sec. 10.

Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision to
read:

new text begin Subd. 103. new text end

new text begin Charitable farmland. new text end

new text begin Property owned by an organization exempt under
subdivision 4, 6, or 58 and used in the production of agricultural products as defined in
section 273.13, subdivision 23, is exempt, provided that any proceeds from the sale of the
agricultural products are used to support the mission of an organization exempt under
subdivision 4, 6, or 58.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2020.
new text end

Sec. 11.

Minnesota Statutes 2018, section 272.115, subdivision 1, is amended to read:

Subdivision 1.

Requirement.

Except as otherwise provided in subdivision 5, 6, or 7,
whenever any real estate is sold for a consideration in excess of deleted text begin $1,000deleted text end new text begin $3,000new text end , whether by
warranty deed, quitclaim deed, contract for deed or any other method of sale, the grantor,
grantee or the legal agent of either shall file a certificate of value with the county auditor
in the county in which the property is located when the deed or other document is presented
for recording. Contract for deeds are subject to recording under section 507.235, subdivision
1. Value shall, in the case of any deed not a gift, be the amount of the full actual consideration
thereof, paid or to be paid, including the amount of any lien or liens assumed. The items
and value of personal property transferred with the real property must be listed and deducted
from the sale price. The certificate of value shall include the classification to which the
property belongs for the purpose of determining the fair market value of the property, and
shall include any proposed change in use of the property known to the person filing the
certificate that could change the classification of the property. The certificate shall include
financing terms and conditions of the sale which are necessary to determine the actual,
present value of the sale price for purposes of the sales ratio study. If the property is being
acquired as part of a like-kind exchange under section 1031 of the Internal Revenue Code
of 1986, as amended through December 31, 2006, that must be indicated on the certificate.
The commissioner of revenue shall promulgate administrative rules specifying the financing
terms and conditions which must be included on the certificate. The certificate of value
must include the Social Security number or the federal employer identification number of
the grantors and grantees. However, a married person who is not an owner of record and
who is signing a conveyance instrument along with the person's spouse solely to release
and convey their marital interest, if any, in the real property being conveyed is not a grantor
for the purpose of the preceding sentence. A statement in the deed that is substantially in
the following form is sufficient to allow the county auditor to accept a certificate for filing
without the Social Security number of the named spouse: "(Name) claims no ownership
interest in the real property being conveyed and is executing this instrument solely to release
and convey a marital interest, if any, in that real property." The identification numbers of
the grantors and grantees are private data on individuals or nonpublic data as defined in
section 13.02, subdivisions 9 and 12, but, notwithstanding that section, the private or
nonpublic data may be disclosed to the commissioner of revenue for purposes of tax
administration. The information required to be shown on the certificate of value is limited
to the information required as of the date of the acknowledgment on the deed or other
document to be recorded.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for certificates of value filed after
December 31, 2019.
new text end

Sec. 12.

Minnesota Statutes 2018, section 272.12, is amended to read:

272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING.

When:

(a) a deed or other instrument conveying land,

(b) a plat of any townsite or addition thereto,

(d) a condominium plat subject to chapter 515 or 515A or a declaration that contains
such a plat, or

(e) a common interest community plat subject to chapter 515B or a declaration that
contains such a plat,

is presented to the county auditor for transfer, the auditor shall ascertain from the records
if there be taxes delinquent upon the land described therein, or if it has been sold for taxes.
An assignment of a sheriff's or referee's certificate of sale, when the certificate of sale
describes real estate, and certificates of redemption from mortgage or lien foreclosure sales,
when the certificate of redemption encompasses real estate and is issued to a junior creditor,
are considered instruments conveying land for the purposes of this section and section
272.121. If there are taxes delinquent, the auditor shall certify to the same; and upon payment
of such taxesnew text begin or confession of judgment under section 279.37 stating that delinquent taxes
are being paid by the senior citizens' property tax deferral under chapter 290Bnew text end , or in case
no taxes are delinquent, shall transfer the land upon the books of the auditor's office, and
note upon the instrument, over official signature, the words, "no delinquent taxes and transfer
entered," or, if the land described has been sold or assigned to an actual purchaser for taxes,
the words "paid by sale of land described within;" and, unless such statement is made upon
such instrument, the county recorder or the registrar of titles shall refuse to receive or record
the same; provided, that sheriff's or referees' certificates of sale on execution or foreclosure
of a lien or mortgage, certificates of redemption from mortgage or lien foreclosure sales
issued to the redeeming mortgagor or lienee, deeds of distribution made by a personal
representative in probate proceedings, transfer on death deeds under section 507.071, decrees
and judgments, receivers receipts, patents, and copies of town or statutory city plats, in case
the original plat filed in the office of the county recorder has been lost or destroyed, and
the instruments releasing, removing and discharging reversionary and forfeiture provisions
affecting title to land and instruments releasing, removing or discharging easement rights
in land or building or other restrictions, may be recorded without such certificate; and,
provided that instruments conveying land and, as appurtenant thereto an easement over
adjacent tract or tracts of land, may be recorded without such certificate as to the land
covered by such easement; and provided further, that any instrument granting an easement
made in favor of any public utility or pipe line for conveying gas, liquids or solids in
suspension, in the nature of a right-of-way over, along, across or under a tract of land may
be recorded without such certificate as to the land covered by such easement. Documents
governing homeowners associations of condominiums, townhouses, common interest
ownership communities, and other planned unit developments may be recorded without the
auditor's certificate to the extent provided in section 515B.1-116(e).

A deed of distribution made by a personal representative in a probate proceeding, a
decree, or a judgment that conveys land shall be presented to the county auditor, who shall
transfer the land upon the books of the auditor's office and note upon the instrument, over
official signature, the words, "transfer entered", and the instrument may then be recorded.
A decree or judgment that affects title to land but does not convey land may be recorded
without presentation to the auditor.

A violation of this section by the county recorder or the registrar of titles shall be a gross
misdemeanor, and, in addition to the punishment therefor, the recorder or registrar shall be
liable to the grantee of any instrument so recorded for the amount of any damages sustained.

When, as a condition to permitting the recording of deed or other instrument affecting
the title to real estate previously forfeited to the state under the provisions of sections 281.16
to 281.25, county officials, after such real estate has been purchased or repurchased, have
required the payment of taxes erroneously assumed to have accrued against such real estate
after forfeiture and before the date of purchase or repurchase, the sum required to be so paid
shall be refunded to the persons entitled thereto out of moneys in the funds in which the
sum so paid was placed. Delinquent taxes are those taxes deemed delinquent under section
279.02.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 13.

new text begin [272.72] DOCUMENTATION OF TITLE.
new text end

new text begin For the purposes of any program administered by the Department of Revenue, a copy
of a court order transferring title to the applicant is sufficient to demonstrate that title is held
by the applicant.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 14.

Minnesota Statutes 2018, section 273.061, subdivision 9, is amended to read:

Subd. 9.

Additional general duties.

Additional duties of the county assessor deleted text begin shall bedeleted text end new text begin
arenew text end as follows:

(1) to make all assessments, based upon the appraised values reported by the local
assessors or assistants and the county assessor's own knowledge of the value of the property
assessed;

(2) to personally view and determine the value of any property deleted text begin whichdeleted text end new text begin thatnew text end because of
its type or character may be difficult for the local assessor to appraise;

(3) to make all changes ordered by the local boards of review, relative to the net tax
capacity of the property of any individual, firm or corporation after notice has been given
and hearings held as provided by law;

(4) to enter all assessments in the assessment books, furnished by the county auditor,
with each book and the tabular statements for each book in correct balance;

(5) to prepare all assessment cards, charts, maps and any other forms prescribed by the
commissioner of revenue;

(6) to attend the meeting of the county board of equalization; to investigate and report
on any assessment ordered by said board; to enter all changes made by said board in the
assessment books and prepare deleted text begin the abstract of assessments for the commissioner of revenuedeleted text end new text begin
information reported to the commissioner under section 270C.85, subdivision 2, clause (4)new text end ;
to enter all changes made by the State Board of Equalization in the assessment books; to
deduct all exemptions authorized by law from each assessment and certify to the county
auditor the taxable value of each parcel of land, as described and listed in the assessment
books by the county auditor, and the taxable value of the personal property of each person,
firm, or corporation assessed;

(7) to investigate and make recommendations relative to all applications for the abatement
of taxes or applications for the reduction of the net tax capacity of any property;new text begin and
new text end

(8) to perform all other duties relating to the assessment of property for the purpose of
taxation which may be required by the commissioner of revenue.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 15.

Minnesota Statutes 2018, section 273.0755, is amended to read:

273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.

(a) Beginning with the four-year period starting on July 1, 2000, every person licensed
by the state Board of Assessors at the Accredited Minnesota Assessor level or higher, shall
successfully complete a weeklong Minnesota laws course sponsored by the Department of
Revenue at least once in every four-year period. An assessor need not attend the course if
they successfully pass the test for the course.

(b) The commissioner of revenue may require that each county, and each city for which
the city assessor performs the duties of county assessor, have deleted text begin (i)deleted text end new text begin (1)new text end a person on the assessor's
staff who is certified by the Department of Revenue in sales ratio calculations, deleted text begin (ii)deleted text end new text begin (2)new text end an
officer or employee who is certified by the Department of Revenue in tax calculations, and
deleted text begin (iii)deleted text end new text begin (3)new text end an officer or employee who is certified by the Department of Revenue in the proper
preparation of deleted text begin abstracts of assessment. The commissioner of revenue may require that each
county have an officer or employee who is certified by the Department of Revenue in the
proper preparation of abstracts of tax listsdeleted text end new text begin information reported to the commissioner under
section 270C.85, subdivision 2, clause (4)new text end . Certifications under this paragraph expire after
four years.

(c) Beginning with the four-year educational licensing period starting on July 1, 2004,
every Minnesota assessor licensed by the State Board of Assessors must attend and participate
in a seminar that focuses on ethics, professional conduct and the need for standardized
assessment practices developed and presented by the commissioner of revenue. This
requirement must be met at least once in every subsequent four-year period. This requirement
applies to all assessors licensed for one year or more in the four-year period.

(d) When the commissioner of revenue determines that an individual or board that
performs functions related to property tax administration has performed those functions in
a manner that is not uniform or equitable, the commissioner may require that the individual
or members of the board complete supplemental training. The commissioner may not require
that an individual complete more than 32 hours of supplemental training pursuant to this
paragraph. If the individual is required to complete supplemental training due to that
individual's membership on a local or county board of appeal and equalization, the
commissioner may not require that the individual complete more than two hours of
supplemental training.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 16.

Minnesota Statutes 2018, section 273.113, subdivision 3, is amended to read:

Subd. 3.

Reimbursement for lost revenue.

The county auditor shall certify to the
commissioner of revenuedeleted text begin , as part of the abstracts of tax lists required to be filed with the
commissionerdeleted text end under section deleted text begin 275.29deleted text end new text begin 270C.85, subdivision 2, clause (4)new text end , the amount of tax
lost to the county from the property tax credit under subdivision 2. Any prior year adjustments
must also be certified deleted text begin in the abstracts of tax listsdeleted text end . The commissioner of revenue shall review
the certifications to determine their accuracy. The commissioner may make the changes in
the certification that are considered necessary or return a certification to the county auditor
for corrections. The commissioner shall reimburse each taxing district, other than school
districts, for the taxes lost. The payments must be made at the time provided in section
473H.10 for payment to taxing jurisdictions in the same proportion that the ad valorem tax
is distributed. Reimbursements to school districts must be made as provided in section
273.1392. The amount necessary to make the reimbursements under this section is annually
appropriated from the general fund to the commissioner of revenue.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 17.

Minnesota Statutes 2018, section 273.119, subdivision 2, is amended to read:

Subd. 2.

Reimbursement for lost revenue.

The county may transfer money from the
county conservation account created in section 40A.152 to the county revenue fund to
reimburse the fund for the cost of the property tax credit. The county auditor shall certify
to the commissioner of revenuedeleted text begin , as part of the abstracts of tax lists required to be filed with
the commissionerdeleted text end under section deleted text begin 275.29deleted text end new text begin 270C.85, subdivision 2, clause (4)new text end , the amount of
tax lost to the county from the property tax credit under subdivision 1 and the extent that
the tax lost exceeds funds available in the county conservation account. Any prior year
adjustments must also be certified deleted text begin in the abstracts of tax listsdeleted text end . The commissioner of revenue
shall review the certifications to determine their accuracy. The commissioner may make
the changes in the certification that are considered necessary or return a certification to the
county auditor for corrections. The commissioner shall reimburse each taxing district, other
than school districts, from the Minnesota conservation fund under section 40A.151 for the
taxes lost in excess of the county account. The payments must be made at the time provided
in section 473H.10, subdivision 3, for payment to taxing jurisdictions in the same proportion
that the ad valorem tax is distributed.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 18.

Minnesota Statutes 2018, section 273.1231, subdivision 3, is amended to read:

Subd. 3.

Disaster or emergency area.

(a) "Disaster or emergency area" means a
geographic area for which:

(1)(i) the president of the United States, the secretary of agriculture, or the administrator
of the Small Business Administration has determined that a disaster exists pursuant to federal
law, or

(ii) a local emergency has been declared pursuant to section 12.29; and

(2) an application by the local unit of government requesting property tax relief under
this section has been received by the governor and approved by the executive council.

(b) The executive council must not approve an application unless:

(1) a completed disaster survey is included; and

(2) within the boundaries of the applicant, (i) the average damage for the buildings that
are damaged is at least $5,000, and (ii) either at least 25 taxable buildings were damaged,
or the total dollar amount of damage to all taxable buildings equals or exceeds one percent
of the total taxable market value of buildings for the applicant as reported to the commissioner
of revenue under section deleted text begin 270C.89, subdivision 2deleted text end new text begin 270C.85, subdivision 2, clause (4)new text end , for the
assessment in the year prior to the year of the damage.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 19.

Minnesota Statutes 2018, section 273.124, subdivision 3a, is amended to read:

Subd. 3a.

Manufactured home park cooperative.

(a) When a manufactured home park
is owned by a corporation or association organized under chapter 308A or 308B, and each
person who owns a share or shares in the corporation or association is entitled to occupy a
lot within the park, the corporation or association may claim homestead treatment for the
park. Each lot must be designated by legal description or number, and each lot is limited to
not more than one-half acre of land.

(b) The manufactured home park shall be entitled to homestead treatment if all of the
following criteria are met:

(1) the occupant or the cooperative corporation or association is paying the ad valorem
property taxes and any special assessments levied against the land and structure either
directly, or indirectly through dues to the corporation or association; and

(2) the corporation or association organized under chapter 308A or 308B is wholly
owned by persons having a right to occupy a lot owned by the corporation or association.

(c) A charitable corporation, organized under the laws of Minnesota with no outstanding
stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) tax-exempt status,
qualifies for homestead treatment with respect to a manufactured home park if its members
hold residential participation warrants entitling them to occupy a lot in the manufactured
home park.

(d) "Homestead treatment" under this subdivision means the classification rate provided
for class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause
(5), item (ii)deleted text begin .deleted text end new text begin , andnew text end the homestead market value exclusion under section 273.13, subdivision
35, does not apply deleted text begin and the property taxes assessed against the park shall not be included in
the determination of taxes payable for rent paid under section 290A.03deleted text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with claims for taxes payable
in 2020.
new text end

Sec. 20.

Minnesota Statutes 2018, section 273.124, subdivision 14, is amended to read:

Subd. 14.

Agricultural homesteads; special provisions.

(a) Real estate of less than ten
acres that is the homestead of its owner must be classified as class 2a under section 273.13,
subdivision 23, paragraph (a), if:

(1) the parcel on which the house is located is contiguous on at least two sides to (i)
agricultural land, (ii) land owned or administered by the United States Fish and Wildlife
Service, or (iii) land administered by the Department of Natural Resources on which in lieu
taxes are paid under sections 477A.11 to 477A.14;

(2) its owner also owns a noncontiguous parcel of agricultural land that is at least 20
acres;

(3) the noncontiguous land is located not farther than four townships or cities, or a
combination of townships or cities from the homestead; and

(4) the agricultural use value of the noncontiguous land and farm buildings is equal to
at least 50 percent of the market value of the house, garage, and one acre of land.

Homesteads initially classified as class 2a under the provisions of this paragraph shall
remain classified as class 2a, irrespective of subsequent changes in the use of adjoining
properties, as long as the homestead remains under the same ownership, the owner owns a
noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use
value qualifies under clause (4). Homestead classification under this paragraph is limited
to property that qualified under this paragraph for the 1998 assessment.

(b)(i) Agricultural property shall be classified as the owner's homestead, to the same
extent as other agricultural homestead property, if all of the following criteria are met:

(1) the agricultural property consists of at least 40 acres including undivided government
lots and correctional 40's;

(2) the owner, the owner's spouse, or a grandchild, child, sibling, or parent of the owner
or of the owner's spouse, is actively farming the agricultural property, either on the person's
own behalf as an individual or on behalf of a partnership operating a family farm, family
farm corporation, joint family farm venture, or limited liability company of which the person
is a partner, shareholder, or member;

(3) both the owner of the agricultural property and the person who is actively farming
the agricultural property under clause (2), are Minnesota residents;

(4) neither the owner nor the spouse of the owner claims another agricultural homestead
in Minnesota; and

(5) neither the owner nor the person actively farming the agricultural property lives
farther than four townships or cities, or a combination of four townships or cities, from the
agricultural property, except that if the owner or the owner's spouse is required to live in
employer-provided housing, the owner or owner's spouse, whichever is actively farming
the agricultural property, may live more than four townships or cities, or combination of
four townships or cities from the agricultural property.

The relationship under this paragraph may be either by blood or marriage.

(ii) deleted text begin Agricultural property held by a trustee under a trust is eligible for agricultural
homestead classification under this paragraph if the qualifications in clause (i) are met,
except that "owner" means the grantor of the trust.
deleted text end

deleted text begin (iii)deleted text end Property containing the residence of an owner who owns qualified property under
clause (i) shall be classified as part of the owner's agricultural homestead, if that property
is also used for noncommercial storage or drying of agricultural crops.

deleted text begin (iv)deleted text end new text begin (iii)new text end As used in this paragraph, "agricultural property" means class 2a property and
any class 2b property that is contiguous to and under the same ownership as the class 2a
property.

(c) Noncontiguous land shall be included as part of a homestead under section 273.13,
subdivision 23, paragraph (a), only if the homestead is classified as class 2a and the detached
land is located in the same township or city, or not farther than four townships or cities or
combination thereof from the homestead. Any taxpayer of these noncontiguous lands must
notify the county assessor that the noncontiguous land is part of the taxpayer's homestead,
and, if the homestead is located in another county, the taxpayer must also notify the assessor
of the other county.

(d) Agricultural land used for purposes of a homestead and actively farmed by a person
holding a vested remainder interest in it must be classified as a homestead under section
273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a, any other
dwellings on the land used for purposes of a homestead by persons holding vested remainder
interests who are actively engaged in farming the property, and up to one acre of the land
surrounding each homestead and reasonably necessary for the use of the dwelling as a home,
must also be assessed class 2a.

(e) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 1997 assessment shall remain classified as
agricultural homesteads for subsequent assessments if:

(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the April 1997 floods;

(2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman, or
Wilkin;

(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 1997 assessment year and continue to be used for
agricultural purposes;

(4) the dwelling occupied by the owner is located in Minnesota and is within 30 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and

(5) the owner notifies the county assessor that the relocation was due to the 1997 floods,
and the owner furnishes the assessor any information deemed necessary by the assessor in
verifying the change in dwelling. Further notifications to the assessor are not required if the
property continues to meet all the requirements in this paragraph and any dwellings on the
agricultural land remain uninhabited.

(f) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 1998 assessment shall remain classified
agricultural homesteads for subsequent assessments if:

(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by a March 29, 1998, tornado;

(2) the property is located in the county of Blue Earth, Brown, Cottonwood, LeSueur,
Nicollet, Nobles, or Rice;

(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 1998 assessment year;

(4) the dwelling occupied by the owner is located in this state and is within 50 miles of
one of the parcels of agricultural land that is owned by the taxpayer; and

(5) the owner notifies the county assessor that the relocation was due to a March 29,
1998, tornado, and the owner furnishes the assessor any information deemed necessary by
the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the
owner must notify the assessor by December 1, 1998. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph and
any dwellings on the agricultural land remain uninhabited.

(g) Agricultural property of a family farm corporation, joint family farm venture, family
farm limited liability company, or partnership operating a family farm as described under
subdivision 8 shall be classified homestead, to the same extent as other agricultural homestead
property, if all of the following criteria are met:

(1) the property consists of at least 40 acres including undivided government lots and
correctional 40's;

(2) a shareholder, member, or partner of that entity is actively farming the agricultural
property;

(3) that shareholder, member, or partner who is actively farming the agricultural property
is a Minnesota resident;

(4) neither that shareholder, member, or partner, nor the spouse of that shareholder,
member, or partner claims another agricultural homestead in Minnesota; and

(5) that shareholder, member, or partner does not live farther than four townships or
cities, or a combination of four townships or cities, from the agricultural property.

Homestead treatment applies under this paragraph for property leased to a family farm
corporation, joint farm venture, limited liability company, or partnership operating a family
farm if legal title to the property is in the name of an individual who is a member, shareholder,
or partner in the entity.

(h) To be eligible for the special agricultural homestead under this subdivision, an initial
full application must be submitted to the county assessor where the property is located.
Owners and the persons who are actively farming the property shall be required to complete
only a one-page abbreviated version of the application in each subsequent year provided
that none of the following items have changed since the initial application:

(1) the day-to-day operation, administration, and financial risks remain the same;

(2) the owners and the persons actively farming the property continue to live within the
four townships or city criteria and are Minnesota residents;

(3) the same operator of the agricultural property is listed with the Farm Service Agency;

(4) a Schedule F or equivalent income tax form was filed for the most recent year;

(5) the property's acreage is unchanged; and

(6) none of the property's acres have been enrolled in a federal or state farm program
since the initial application.

The owners and any persons who are actively farming the property must include the
appropriate Social Security numbers, and sign and date the application. If any of the specified
information has changed since the full application was filed, the owner must notify the
assessor, and must complete a new application to determine if the property continues to
qualify for the special agricultural homestead. The commissioner of revenue shall prepare
a standard reapplication form for use by the assessors.

(i) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 2007 assessment shall remain classified
agricultural homesteads for subsequent assessments if:

(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of damage caused by the August 2007 floods;

(2) the property is located in the county of Dodge, Fillmore, Houston, Olmsted, Steele,
Wabasha, or Winona;

(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 2007 assessment year;

(4) the dwelling occupied by the owner is located in this state and is within 50 miles of
one of the parcels of agricultural land that is owned by the taxpayer; and

(5) the owner notifies the county assessor that the relocation was due to the August 2007
floods, and the owner furnishes the assessor any information deemed necessary by the
assessor in verifying the change in homestead dwelling. For taxes payable in 2009, the
owner must notify the assessor by December 1, 2008. Further notifications to the assessor
are not required if the property continues to meet all the requirements in this paragraph and
any dwellings on the agricultural land remain uninhabited.

(j) Agricultural land and buildings that were class 2a homestead property under section
273.13, subdivision 23, paragraph (a), for the 2008 assessment shall remain classified as
agricultural homesteads for subsequent assessments if:

(1) the property owner abandoned the homestead dwelling located on the agricultural
homestead as a result of the March 2009 floods;

(2) the property is located in the county of Marshall;

(3) the agricultural land and buildings remain under the same ownership for the current
assessment year as existed for the 2008 assessment year and continue to be used for
agricultural purposes;

(4) the dwelling occupied by the owner is located in Minnesota and is within 50 miles
of one of the parcels of agricultural land that is owned by the taxpayer; and

(5) the owner notifies the county assessor that the relocation was due to the 2009 floods,
and the owner furnishes the assessor any information deemed necessary by the assessor in
verifying the change in dwelling. Further notifications to the assessor are not required if the
property continues to meet all the requirements in this paragraph and any dwellings on the
agricultural land remain uninhabited.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning for property taxes payable in
2020.
new text end

Sec. 21.

Minnesota Statutes 2018, section 273.124, subdivision 21, is amended to read:

Subd. 21.

Trust property; homestead.

Real or personal propertynew text begin , including agricultural
property,new text end held by a trustee under a trust is eligible for classification as homestead property
if the property satisfies the requirements of paragraph (a), (b), (c), deleted text begin ordeleted text end (d)new text begin , or (e)new text end .

(a) The grantor or surviving spouse of the grantor of the trust occupies and uses the
property as a homestead.

(b) A relative or surviving relative of the grantor who meets the requirements of
subdivision 1, paragraph (c), in the case of residential real estate; or subdivision 1, paragraph
(d), in the case of agricultural property, occupies and uses the property as a homestead.

(c) A family farm corporation, joint farm venture, limited liability company, or partnership
operating a family farm in which the grantor or the grantor's surviving spouse is a
shareholder, member, or partner rents the property; and, either (1) a shareholder, member,
or partner of the corporation, joint farm venture, limited liability company, or partnership
occupies and uses the property as a homestead; or (2) the property is at least 40 acres,
including undivided government lots and correctional 40's, and a shareholder, member, or
partner of the tenant-entity is actively farming the property on behalf of the corporation,
joint farm venture, limited liability company, or partnership.

(d) A person who has received homestead classification for property taxes payable in
2000 on the basis of an unqualified legal right under the terms of the trust agreement to
occupy the property as that person's homestead and who continues to use the property as a
homestead; or, a person who received the homestead classification for taxes payable in 2005
under paragraph (c) who does not qualify under paragraph (c) for taxes payable in 2006 or
thereafter but who continues to qualify under paragraph (c) as it existed for taxes payable
in 2005.

new text begin (e) The qualifications under subdivision 14, paragraph (b), clause (i), are met. For
purposes of this paragraph, "owner" means the grantor of the trust or the surviving spouse
of the grantor.
new text end

new text begin (f) For purposes of this subdivision, the following terms have the meanings given them:
new text end

new text begin (1) "agricultural property" means the house, garage, other farm buildings and structures,
and agricultural land;
new text end

new text begin (2) "agricultural land" has the meaning given in section 273.13, subdivision 23, except
that the phrases "owned by same person" or "under the same ownership" as used in that
subdivision mean and include contiguous tax parcels owned by:
new text end

new text begin (i) an individual and a trust of which the individual, the individual's spouse, or the
individual's deceased spouse is the grantor; or
new text end

new text begin (ii) different trusts of which the grantors of each trust are any combination of an
individual, the individual's spouse, or the individual's deceased spouse; and
new text end

deleted text begin For purposes of this subdivision,deleted text end new text begin (3)new text end "grantor" deleted text begin is defined asdeleted text end new text begin meansnew text end the person creating
or establishing a testamentary, inter Vivos, revocable or irrevocable trust by written
instrument or through the exercise of a power of appointment.

new text begin (g) Noncontiguous land is included as part of a homestead under this subdivision, only
if the homestead is classified as class 2a, as defined in section 273.13, subdivision 23, and
the detached land is located in the same township or city, or not farther than four townships
or cities or combination thereof from the homestead. Any taxpayer of these noncontiguous
lands must notify the county assessor that the noncontiguous land is part of the taxpayer's
homestead, and, if the homestead is located in another county, the taxpayer must also notify
the assessor of the other county.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning for property taxes payable in
2020.
new text end

Sec. 22.

Minnesota Statutes 2018, section 273.124, is amended by adding a subdivision
to read:

new text begin Subd. 23. new text end

new text begin Fractional homesteads. new text end

new text begin In the case of property that is classified as part
homestead and part nonhomestead solely because not all the owners occupy or farm the
property, not all the owners have qualifying relatives occupying or farming the property,
or not all the spouses of owners occupy the property, the portions of property classified as
part homestead and part nonhomestead must correspond to the ownership percentages that
each owner has in the property, as determined by the land records in the county recorder's
office or registrar of titles. If the ownership percentages of each owner cannot be determined
by reference to the land records, the portions of property classified as part homestead and
part nonhomestead must correspond to the ownership percentages each owner would have
if they each owned an equal share of the property.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments beginning in 2019.
new text end

Sec. 23.

Minnesota Statutes 2018, section 273.1245, subdivision 2, is amended to read:

Subd. 2.

Disclosure.

The assessor shall disclose the data described in subdivision 1 to
the commissioner of revenue as provided by law. The assessor shall also disclose all or
portions of the data described in subdivision 1 tonew text begin :
new text end

new text begin (1)new text end the county treasurer solely for the purpose of proceeding under the Revenue Recapture
Act to recover personal property taxes owingdeleted text begin .deleted text end new text begin ; and
new text end

new text begin (2) the county veterans service officer for the purpose of determining a person's eligibility
for the disabled veteran's homestead market value exclusion under section 273.13, subdivision
34.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 24.

new text begin [273.129] ELDERLY LIVING FACILITY DEFERRAL.
new text end

new text begin Subdivision 1. new text end

new text begin Requirements. new text end

new text begin An elderly living facility is eligible for tax deferment
under this section if it meets all of the following requirements:
new text end

new text begin (1) the facility is located in a city of the first class with a population of fewer than
110,000;
new text end

new text begin (2) the facility is owned and operated by a nonprofit organization organized under section
501(c)(3) of the Internal Revenue Code;
new text end

new text begin (3) construction of the facility was completed between January 1, 1963, and January 1,
1964;
new text end

new text begin (4) the facility has a housing with services license under chapter 144D and a
comprehensive home care license under chapter 144A;
new text end

new text begin (5) residents of the facility must be (i) at least 62 years of age, or (ii) disabled; and
new text end

new text begin (6) at least 30 percent of the units in the facility are occupied by persons whose annual
income does not exceed 50 percent of the median family income for the area.
new text end

new text begin Subd. 2. new text end

new text begin Deferral of taxes. new text end

new text begin Property meeting the requirements of subdivision 1 must,
upon timely application by the owner in the manner provided in subdivision 3, be treated
as exempt property as defined in section 272.02. However, the assessor must make a separate
determination of market value of such property and the tax based upon the appropriate tax
rate applicable to such property in the taxing district must be recorded on the property
assessment records.
new text end

new text begin Subd. 3. new text end

new text begin Application. new text end

new text begin Application for the deferment of taxes under this section must be
filed by December 1 of the year prior to the year in which the taxes are payable. Any
application filed under this subdivision and granted shall continue in effect for subsequent
years until the property no longer qualifies. The application must be filed with the assessor
in the taxing district in which the property is located on the form prescribed by the
commissioner of revenue.
new text end

new text begin Subd. 4. new text end

new text begin Payment of taxes. new text end

new text begin Property receiving the tax deferment under this section
continues to qualify until it is sold, transferred, or no longer qualifies under subdivision 1.
The portion of the property that is sold, transferred, or no longer qualifying under subdivision
1 is subject to taxes in the amount equal to the tax that would have been due on the property
had it not been treated as exempt property under subdivision 2. These taxes must be extended
against the property for taxes payable in the current year, plus the four prior years, to the
extent that the property has qualified for a tax deferment under this section. No interest or
penalties shall be levied on the taxes due under this subdivision if timely paid.
new text end

new text begin Subd. 5. new text end

new text begin Lien. new text end

new text begin The taxes imposed by this section are a lien upon the property assessed
to the same extent and for the same duration as other taxes imposed on the property in this
state. The tax shall be annually extended by the county auditor and if and when payable
shall be collected and distributed in the manner provided by law for the collection and
distribution of other property taxes.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2020.
new text end

Sec. 25.

Minnesota Statutes 2018, section 273.13, subdivision 23, is amended to read:

Subd. 23.

Class 2.

(a) An agricultural homestead consists of class 2a agricultural land
that is homesteaded, along with any class 2b rural vacant land that is contiguous to the class
2a land under the same ownership. The market value of the house and garage and immediately
surrounding one acre of land has the same classification rates as class 1a or 1b property
under subdivision 22. The value of the remaining land including improvements up to the
first tier valuation limit of agricultural homestead property has a classification rate of 0.5
percent of market value. The remaining property over the first tier has a classification rate
of one percent of market value. For purposes of this subdivision, the "first tier valuation
limit of agricultural homestead property" and "first tier" means the limit certified under
section 273.11, subdivision 23.

(b) Class 2a agricultural land consists of parcels of property, or portions thereof, that
are agricultural land and buildings. Class 2a property has a classification rate of one percent
of market value, unless it is part of an agricultural homestead under paragraph (a). Class 2a
property must also include any property that would otherwise be classified as 2b, but is
interspersed with class 2a property, including but not limited to sloughs, wooded wind
shelters, acreage abutting ditches, ravines, rock piles, land subject to a setback requirement,
and other similar land that is impractical for the assessor to value separately from the rest
of the property or that is unlikely to be able to be sold separately from the rest of the property.

An assessor may classify the part of a parcel described in this subdivision that is used
for agricultural purposes as class 2a and the remainder in the class appropriate to its use.

(c) Class 2b rural vacant land consists of parcels of property, or portions thereof, that
are unplatted real estate, rural in character and not used for agricultural purposes, including
land used for growing trees for timber, lumber, and wood and wood products, that is not
improved with a structure. The presence of a minor, ancillary nonresidential structure as
defined by the commissioner of revenue does not disqualify the property from classification
under this paragraph. Any parcel of 20 acres or more improved with a structure that is not
a minor, ancillary nonresidential structure must be split-classified, and ten acres must be
assigned to the split parcel containing the structure. Class 2b property has a classification
rate of one percent of market value unless it is part of an agricultural homestead under
paragraph (a), or qualifies as class 2c under paragraph (d).

(d) Class 2c managed forest land consists of no less than 20 and no more than 1,920
acres statewide per taxpayer that is being managed under a forest management plan that
meets the requirements of chapter 290C, but is not enrolled in the sustainable forest resource
management incentive program. It has a classification rate of .65 percent, provided that the
owner of the property must apply to the assessor in order for the property to initially qualify
for the reduced rate and provide the information required by the assessor to verify that the
property qualifies for the reduced rate. If the assessor receives the application and information
before May 1 in an assessment year, the property qualifies beginning with that assessment
year. If the assessor receives the application and information after April 30 in an assessment
year, the property may not qualify until the next assessment year. The commissioner of
natural resources must concur that the land is qualified. The commissioner of natural
resources shall annually provide county assessors verification information on a timely basis.
The presence of a minor, ancillary nonresidential structure as defined by the commissioner
of revenue does not disqualify the property from classification under this paragraph.

(e) Agricultural land as used in this section means:

(1) contiguous acreage of ten acres or more, used during the preceding year for
agricultural purposes; or

(2) contiguous acreage used during the preceding year for an intensive livestock or
poultry confinement operation, provided that land used only for pasturing or grazing does
not qualify under this clause.

"Agricultural purposes" as used in this section means the raising, cultivation, drying, or
storage of agricultural products for sale, or the storage of machinery or equipment used in
support of agricultural production by the same farm entity. For a property to be classified
as agricultural based only on the drying or storage of agricultural products, the products
being dried or stored must have been produced by the same farm entity as the entity operating
the drying or storage facility. "Agricultural purposes" also includes new text begin (i) new text end enrollment in a local
conservation program or the Reinvest in Minnesota program under sections 103F.501 to
103F.535 or the federal Conservation Reserve Program as contained in Public Law 99-198
or a similar state or federal conservation program if the property was classified as agricultural
deleted text begin (i)deleted text end new text begin (A)new text end under this subdivision for taxes payable in 2003 because of its enrollment in a
qualifying program and the land remains enrolled or deleted text begin (ii)deleted text end new text begin (B)new text end in the year prior to its enrollmentnew text begin ,
or (ii) use of land, not to exceed three acres, to provide environmental benefits such as buffer
strips, old growth forest restoration or retention, or retention ponds to prevent soil erosionnew text end .
For purposes of this section, a "local conservation program" means a program administered
by a town, statutory or home rule charter city, or county, including a watershed district,
water management organization, or soil and water conservation district, in which landowners
voluntarily enroll land and receive incentive payments equal to at least $50 per acre in
exchange for use or other restrictions placed on the land. In order for property to qualify
under the local conservation program provision, a taxpayer must apply to the assessor by
February 1 of the assessment year and must submit the information required by the assessor,
including but not limited to a copy of the program requirements, the specific agreement
between the land owner and the local agency, if applicable, and a map of the conservation
area. Agricultural classification shall not be based upon the market value of any residential
structures on the parcel or contiguous parcels under the same ownership.

"Contiguous acreage," for purposes of this paragraph, means all of, or a contiguous
portion of, a tax parcel as described in section 272.193, or all of, or a contiguous portion
of, a set of contiguous tax parcels under that section that are owned by the same person.

(f) Agricultural land under this section also includes:

(1) contiguous acreage that is less than ten acres in size and exclusively used in the
preceding year for raising or cultivating agricultural products; or

(2) contiguous acreage that contains a residence and is less than 11 acres in size, if the
contiguous acreage exclusive of the house, garage, and surrounding one acre of land was
used in the preceding year for one or more of the following three uses:

(i) for an intensive grain drying or storage operation, or for intensive machinery or
equipment storage activities used to support agricultural activities on other parcels of property
operated by the same farming entity;

(ii) as a nursery, provided that only those acres used intensively to produce nursery stock
are considered agricultural land; or

(iii) for intensive market farming; for purposes of this paragraph, "market farming"
means the cultivation of one or more fruits or vegetables or production of animal or other
agricultural products for sale to local markets by the farmer or an organization with which
the farmer is affiliated.

"Contiguous acreage," for purposes of this paragraph, means all of a tax parcel as
described in section 272.193, or all of a set of contiguous tax parcels under that section that
are owned by the same person.

(g) Land shall be classified as agricultural even if all or a portion of the agricultural use
of that property is the leasing to, or use by another person for agricultural purposes.

Classification under this subdivision is not determinative for qualifying under section
273.111.

(h) The property classification under this section supersedes, for property tax purposes
only, any locally administered agricultural policies or land use restrictions that define
minimum or maximum farm acreage.

(i) The term "agricultural products" as used in this subdivision includes production for
sale of:

(1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing
animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains, bees,
and apiary products by the owner;

(2) aquacultural products for sale and consumption, as defined under section 17.47, if
the aquaculture occurs on land zoned for agricultural use;

(3) the commercial boarding of horses, which may include related horse training and
riding instruction, if the boarding is done on property that is also used for raising pasture
to graze horses or raising or cultivating other agricultural products as defined in clause (1);

(4) property which is owned and operated by nonprofit organizations used for equestrian
activities, excluding racing;

(5) game birds and waterfowl bred and raised (i) on a game farm licensed under section
97A.105, provided that the annual licensing report to the Department of Natural Resources,
which must be submitted annually by March 30 to the assessor, indicates that at least 500
birds were raised or used for breeding stock on the property during the preceding year and
that the owner provides a copy of the owner's most recent schedule F; or (ii) for use on a
shooting preserve licensed under section 97A.115;

(6) insects primarily bred to be used as food for animals;

(7) trees, grown for sale as a crop, including short rotation woody crops, and not sold
for timber, lumber, wood, or wood products; and

(8) maple syrup taken from trees grown by a person licensed by the Minnesota
Department of Agriculture under chapter 28A as a food processor.

(j) If a parcel used for agricultural purposes is also used for commercial or industrial
purposes, including but not limited to:

(1) wholesale and retail sales;

(2) processing of raw agricultural products or other goods;

(3) warehousing or storage of processed goods; and

(4) office facilities for the support of the activities enumerated in clauses (1), (2), and
(3),

the assessor shall classify the part of the parcel used for agricultural purposes as class 1b,
2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its use.
The grading, sorting, and packaging of raw agricultural products for first sale is considered
an agricultural purpose. A greenhouse or other building where horticultural or nursery
products are grown that is also used for the conduct of retail sales must be classified as
agricultural if it is primarily used for the growing of horticultural or nursery products from
seed, cuttings, or roots and occasionally as a showroom for the retail sale of those products.
Use of a greenhouse or building only for the display of already grown horticultural or nursery
products does not qualify as an agricultural purpose.

(k) The assessor shall determine and list separately on the records the market value of
the homestead dwelling and the one acre of land on which that dwelling is located. If any
farm buildings or structures are located on this homesteaded acre of land, their market value
shall not be included in this separate determination.

(l) Class 2d airport landing area consists of a landing area or public access area of a
privately owned public use airport. It has a classification rate of one percent of market value.
To qualify for classification under this paragraph, a privately owned public use airport must
be licensed as a public airport under section 360.018. For purposes of this paragraph, "landing
area" means that part of a privately owned public use airport properly cleared, regularly
maintained, and made available to the public for use by aircraft and includes runways,
taxiways, aprons, and sites upon which are situated landing or navigational aids. A landing
area also includes land underlying both the primary surface and the approach surfaces that
comply with all of the following:

(i) the land is properly cleared and regularly maintained for the primary purposes of the
landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities
for servicing, repair, or maintenance of aircraft is not included as a landing area;

(ii) the land is part of the airport property; and

(iii) the land is not used for commercial or residential purposes.

The land contained in a landing area under this paragraph must be described and certified
by the commissioner of transportation. The certification is effective until it is modified, or
until the airport or landing area no longer meets the requirements of this paragraph. For
purposes of this paragraph, "public access area" means property used as an aircraft parking
ramp, apron, or storage hangar, or an arrival and departure building in connection with the
airport.

(m) Class 2e consists of land with a commercial aggregate deposit that is not actively
being mined and is not otherwise classified as class 2a or 2b, provided that the land is not
located in a county that has elected to opt-out of the aggregate preservation program as
provided in section 273.1115, subdivision 6. It has a classification rate of one percent of
market value. To qualify for classification under this paragraph, the property must be at
least ten contiguous acres in size and the owner of the property must record with the county
recorder of the county in which the property is located an affidavit containing:

(1) a legal description of the property;

(2) a disclosure that the property contains a commercial aggregate deposit that is not
actively being mined but is present on the entire parcel enrolled;

(3) documentation that the conditional use under the county or local zoning ordinance
of this property is for mining; and

(4) documentation that a permit has been issued by the local unit of government or the
mining activity is allowed under local ordinance. The disclosure must include a statement
from a registered professional geologist, engineer, or soil scientist delineating the deposit
and certifying that it is a commercial aggregate deposit.

For purposes of this section and section 273.1115, "commercial aggregate deposit"
means a deposit that will yield crushed stone or sand and gravel that is suitable for use as
a construction aggregate; and "actively mined" means the removal of top soil and overburden
in preparation for excavation or excavation of a commercial deposit.

(n) When any portion of the property under this subdivision or subdivision 22 begins to
be actively mined, the owner must file a supplemental affidavit within 60 days from the
day any aggregate is removed stating the number of acres of the property that is actively
being mined. The acres actively being mined must be (1) valued and classified under
subdivision 24 in the next subsequent assessment year, and (2) removed from the aggregate
resource preservation property tax program under section 273.1115, if the land was enrolled
in that program. Copies of the original affidavit and all supplemental affidavits must be
filed with the county assessor, the local zoning administrator, and the Department of Natural
Resources, Division of Land and Minerals. A supplemental affidavit must be filed each
time a subsequent portion of the property is actively mined, provided that the minimum
acreage change is five acres, even if the actual mining activity constitutes less than five
acres.

(o) The definitions prescribed by the commissioner under paragraphs (c) and (d) are not
rules and are exempt from the rulemaking provisions of chapter 14, and the provisions in
section 14.386 concerning exempt rules do not apply.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2019 and thereafter.
new text end

Sec. 26.

Minnesota Statutes 2018, section 273.13, subdivision 34, is amended to read:

Subd. 34.

Homestead of disabled veteran or family caregiver.

(a) All or a portion of
the market value of property owned by a veteran and serving as the veteran's homestead
under this section is excluded in determining the property's taxable market value if the
veteran has a service-connected disability of 70 percent or more as certified by the United
States Department of Veterans Affairs. To qualify for exclusion under this subdivision, the
veteran must have been honorably discharged from the United States armed forces, as
indicated by United States Government Form DD214 or other official military discharge
papers.

(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is excluded,
except as provided in clause (2); and

(2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded.

(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b), clause
(2), predeceases the veteran's spouse, and if upon the death of the veteran the spouse holds
the legal or beneficial title to the homestead and permanently resides there, the exclusion
shall carry over to the benefit of the veteran's spouse deleted text begin for the current taxes payable year and
for eight additional taxes payable years ordeleted text end until such time as the spouse remarries, or sells,
transfers, or otherwise disposes of the property, deleted text begin whichever comes firstdeleted text end new text begin except as otherwise
provided in paragraph (n)new text end . Qualification under this paragraph requires an application under
paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's
marital status, ownership of the property, or use of the property as a permanent residence.

(d) If the spouse of a member of any branch or unit of the United States armed forces
who dies due to a service-connected cause while serving honorably in active service, as
indicated on United States Government Form DD1300 or DD2064, holds the legal or
beneficial title to a homestead and permanently resides there, the spouse is entitled to the
benefit described in paragraph (b), clause (2), deleted text begin for eight taxes payable years, ordeleted text end until such
time as the spouse remarries or sells, transfers, or otherwise disposes of the property,
deleted text begin whichever comes firstdeleted text end new text begin except as otherwise provided in paragraph (n)new text end .

(e) If a veteran meets the disability criteria of paragraph (a) but does not own property
classified as homestead in the state of Minnesota, then the homestead of the veteran's primary
family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify
for under paragraph (b).

(f) In the case of an agricultural homestead, only the portion of the property consisting
of the house and garage and immediately surrounding one acre of land qualifies for the
valuation exclusion under this subdivision.

(g) A property qualifying for a valuation exclusion under this subdivision is not eligible
for the market value exclusion under subdivision 35, or classification under subdivision 22,
paragraph (b).

(h) To qualify for a valuation exclusion under this subdivision a property owner must
apply to the assessor by deleted text begin July 1deleted text end new text begin December 15new text end of the first assessment year for which the
exclusion is sought. For an application received after deleted text begin July 1deleted text end new text begin December 15new text end , the exclusion
shall become effective for the following assessment year. Except as provided in paragraph
(c), the owner of a property that has been accepted for a valuation exclusion must notify
the assessor if there is a change in ownership of the property or in the use of the property
as a homestead.new text begin When a property qualifying for a market value exclusion under this
subdivision is sold or transferred, the exclusion must be removed for the current assessment
year, provided that the new owner may file a claim for an exclusion if eligible.
new text end

(i) A first-time application by a qualifying spouse for the market value exclusion under
paragraph (d) must be made any time within two years of the death of the service member.

(j) For purposes of this subdivision:

(1) "active service" has the meaning given in section 190.05;

(2) "own" means that the person's name is present as an owner on the property deed;

(3) "primary family caregiver" means a person who is approved by the secretary of the
United States Department of Veterans Affairs for assistance as the primary provider of
personal care services for an eligible veteran under the Program of Comprehensive Assistance
for Family Caregivers, codified as United States Code, title 38, section 1720G; and

(4) "veteran" has the meaning given the term in section 197.447.

(k) If a veteran dying after December 31, 2011, did not apply for or receive the exclusion
under paragraph (b), clause (2), before dying, the veteran's spouse is entitled to the benefit
under paragraph (b), clause (2), deleted text begin for eight taxes payable years ordeleted text end until the spouse remarries
or sells, transfers, or otherwise disposes of the propertynew text begin , except as otherwise provided in
paragraph (n),new text end if:

(1) the spouse files a first-time application within two years of the death of the service
member or by June 1, 2019, whichever is later;

(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the
homestead and permanently resides there;

(3) the veteran met the honorable discharge requirements of paragraph (a); and

(4) the United States Department of Veterans Affairs certifies that:

(i) the veteran met the total (100 percent) and permanent disability requirement under
paragraph (b), clause (2); or

(ii) the spouse has been awarded dependency and indemnity compensation.

(l) The purpose of this provision of law providing a level of homestead property tax
relief for gravely disabled veterans, their primary family caregivers, and their surviving
spouses is to help ease the burdens of war for those among our state's citizens who bear
those burdens most heavily.

(m) By July 1new text begin for current enrollees and by December 15 for new applicationsnew text end , the county
veterans service officer must certify the disability rating and permanent address of each
veteran receiving the benefit under paragraph (b) to the assessor.

new text begin (n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds
the legal or beneficial title to the property may continue to receive the exclusion for a
property other than the property for which the exclusion was initially granted until the spouse
remarries or sells, transfers, or otherwise disposes of the property, provided that:
new text end

new text begin (1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed
under this paragraph;
new text end

new text begin (2) the spouse holds the legal or beneficial title to the property for which the continuation
of the exclusion is sought under this paragraph, and permanently resides there;
new text end

new text begin (3) the estimated market value of the property for which the exclusion is sought under
this paragraph is less than or equal to the estimated market value of the property that first
received the exclusion, based on the value of each property on the date of the sale of the
property that first received the exclusion; and
new text end

new text begin (4) the spouse has not previously received the benefit under this paragraph for a property
other than the property for which the exclusion is sought.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessments in 2019, for
taxes payable in 2020.
new text end

Sec. 27.

Minnesota Statutes 2018, section 273.13, subdivision 35, is amended to read:

Subd. 35.

Homestead market value exclusion.

(a) Prior to determining a property's
net tax capacity under this section, property classified as class 1a or 1b under subdivision
22, and the portion of property classified as class 2a under subdivision 23 consisting of the
house, garage, and surrounding one acre of land, shall be eligible for a market value exclusion
as determined under paragraph (b).

(b) For a homestead valued at $76,000 or less, the exclusion is 40 percent of market
value. For a homestead valued between $76,000 and $413,800, the exclusion is $30,400
minus nine percent of the valuation over $76,000. For a homestead valued at $413,800 or
more, there is no valuation exclusion. The valuation exclusion shall be rounded to the nearest
whole dollar, and may not be less than zero.

(c) Any valuation exclusions or adjustments under section 273.11 shall be applied prior
to determining the amount of the valuation exclusion under this subdivision.

(d) In the case of a property that is classified as part homestead and part nonhomestead,
(i) the exclusion shall apply only to the homestead portion of the property, but (ii) if a portion
of a property is classified as nonhomestead solely because not all the owners occupy the
property, not all the owners have qualifying relatives occupying the property, or solely
because not all the spouses of owners occupy the property, the exclusion amount shall be
initially computed as if that nonhomestead portion were also in the homestead class and
then prorated to the owner-occupant's percentage of ownershipnew text begin , as determined by the land
records in the county recorder's office or registrar of titlesnew text end . For the purpose of this section,
when an owner-occupant's spouse does not occupy the property, the percentage of ownership
for the owner-occupant spouse is one-half of the couple's ownership percentage.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2020 and thereafter.
new text end

Sec. 28.

Minnesota Statutes 2018, section 273.136, subdivision 2, is amended to read:

Subd. 2.

Reduction amounts submitted to county.

The commissioner of revenue shall
determine, not later than April 1 of each year, the amount of reduction resulting from section
273.135 in each county containing a tax relief area as defined by section 273.134, paragraph
(b), basing determinations on a review of deleted text begin abstracts of tax lists submitted by the county
auditors pursuant to section 275.29deleted text end new text begin information reported to the commissioner under section
270C.85, subdivision 2, clause (4)new text end . The commissioner may make changes deleted text begin in the abstracts
of tax listsdeleted text end as deemed necessary. The commissioner of revenue, after such review, shall
submit to the St. Louis County auditor, on or before April 15, the amount of the first half
payment payable hereunder and on or before September 15 the amount of the second half
payment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 29.

Minnesota Statutes 2018, section 273.1384, subdivision 2, is amended to read:

Subd. 2.

Agricultural homestead market value credit.

Property classified as agricultural
homestead under section 273.13, subdivision 23, paragraph (a), is eligible for an agricultural
credit. The credit is computed using the property's agricultural credit market value, defined
for this purpose as the property's market value excluding the market value of the house,
garage, and immediately surrounding one acre of land. The credit is equal to 0.3 percent of
the first $115,000 of the property's agricultural credit market value plus 0.1 percent of the
property's agricultural credit market value in excess of $115,000, subject to a maximum
credit of $490. In the case of property that is classified as part homestead and part
nonhomestead solely because not all the owners occupy or farm the property, not all the
owners have qualifying relatives occupying or farming the property, or solely because not
all the spouses of owners occupy the property, the credit is computed on the amount of
agricultural credit market value corresponding to the new text begin owner-occupant's new text end percentage of
deleted text begin homestead. the percentage of homestead is equal to 100 divided by the number of owners
of the property, or, in the case of a trust, the number of grantors of the trust that owns the
propertydeleted text end new text begin ownership, as determined by the land records in the county recorder's office or
registrar of titlesnew text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2020 and thereafter.
new text end

Sec. 30.

Minnesota Statutes 2018, section 273.1384, subdivision 3, is amended to read:

Subd. 3.

Credit reimbursements.

The county auditor shall determine the tax reductions
allowed under subdivision 2 within the county for each taxes payable year and shall certify
that amount to the commissioner of revenue deleted text begin as a part of the abstracts of tax lists submitted
by the county auditors under section 275.29deleted text end new text begin under section 270C.85, subdivision 2, clause
(4)new text end . Any prior year adjustments shall also be certified deleted text begin on the abstracts of tax listsdeleted text end . The
commissioner shall review the certifications for accuracy, and may make such changes as
are deemed necessary, or return the certification to the county auditor for correction. The
credit under this section must be used to proportionately reduce the net tax capacity-based
property tax payable to each local taxing jurisdiction as provided in section 273.1393.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 31.

Minnesota Statutes 2018, section 273.1387, subdivision 3, is amended to read:

Subd. 3.

Credit reimbursements.

The county auditor shall determine the tax reductions
allowed under this section within the county for each taxes payable year and shall certify
that amount to the commissioner of revenue deleted text begin as a part of the abstracts of tax lists submitted
under section 275.29deleted text end new text begin under section 270C.85, subdivision 2, clause (4)new text end . Any prior year
adjustments shall also be certified deleted text begin on the abstracts of tax listsdeleted text end . The commissioner shall
review the certifications for accuracy, and may make such changes as are deemed necessary,
or return the certification to the county auditor for correction. The credit under this section
must be used to reduce the school district net tax capacity-based property tax as provided
in section 273.1393.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 32.

Minnesota Statutes 2018, section 273.18, is amended to read:

273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY
BY COUNTY AUDITORS.

(a) In every sixth year after the year 2010, the county auditor shall enter the description
of each tract of real property exempt by law from taxation, with the name of the owner, and
the assessor shall value and assess the same in the same manner that other real property is
valued and assessed, and shall designate in each case the purpose for which the property is
used.

(b) deleted text begin For purposes of the apportionment of fire state aid under section 69.021, subdivision
7,deleted text end The county auditor shall include deleted text begin on the abstract of assessment of exempt real property
filed under this sectiondeleted text end new text begin in the exempt property information that the commissioner may
require under section 270C.85, subdivision 2, clause (4)new text end , the total number of acres of all
natural resources lands for which in lieu payments are made under sections 477A.11 to
477A.14. The assessor shall estimate its market value, provided that if the assessor is not
able to estimate the market value of the land on a per parcel basis, the assessor shall furnish
the commissioner of revenue with an estimate of the average value per acre of this land
within the county.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 33.

Minnesota Statutes 2018, section 274.14, is amended to read:

274.14 LENGTH OF SESSION; RECORD.

The board must meet after the second Friday in June on at least one meeting day and
may meet for up to ten consecutive meeting days. The actual meeting dates must be contained
on the valuation notices mailed to each property owner in the county as provided in section
273.121. For this purpose, "meeting days" is defined as any day of the week excluding
Sunday. At the board's discretion, "meeting days" may include Saturday. No action taken
by the county board of review after June 30 is valid, except for corrections permitted in
sections 273.01 and 274.01. The county auditor shall keep an accurate record of the
proceedings and orders of the board. The record must be published like other proceedings
of county commissioners. A copy of the published record must be sent to the commissioner
of revenuedeleted text begin , with the abstract of assessment required by section 274.16deleted text end new text begin within five days
following final action of the county board of equalizationnew text end .

For counties that conduct either regular board of review meetings or open book meetings,
at least one of the meeting days must include a meeting that does not end before 7:00 p.m.
For counties that require taxpayer appointments for the board of review, appointments must
include some available times that extend until at least 7:00 p.m. The county may have a
Saturday meeting in lieu of, or in addition to, the extended meeting times under this
paragraph.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 34.

Minnesota Statutes 2018, section 274.16, is amended to read:

274.16 CORRECTED LISTSdeleted text begin , ABSTRACTSdeleted text end .

The county assessor or, in Ramsey County, the official designated by the board of county
commissioners shall calculate the changes of the assessment lists determined by the county
board of equalization, and make corrections accordingly, in the real or personal lists, or
both, and shall make deleted text begin duplicate abstractsdeleted text end new text begin duplicatesnew text end of them. One must be filed in the assessor's
office, and one must be forwarded to the commissioner of revenue as provided in section
270C.89.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 35.

Minnesota Statutes 2018, section 275.025, subdivision 1, is amended to read:

Subdivision 1.

Levy amount.

The state general levy is levied against
commercial-industrial property and seasonal residential recreational property, as defined
in this section. The state general levy for commercial-industrial property is $784,590,000
for taxes payable in 2018 and thereafter. The state general levy for seasonal-recreational
property is $44,190,000 for taxes payable in 2018 and thereafter. The tax under this section
is not treated as a local tax rate under section 469.177 and is not the levy of a governmental
unit under chapters 276A and 473F.

The commissioner shall increase or decrease the preliminary or final rate for a year as
necessary to account for errors and tax base changes that affected a preliminary or final rate
for either of the two preceding years. Adjustments are allowed to the extent that the necessary
information is available to the commissioner at the time the rates for a year must be certified,
and for the following reasons:

(1) an erroneous report of taxable value by a local official;

(2) an erroneous calculation by the commissioner; and

(3) an increase or decrease in taxable value for commercial-industrial or seasonal
residential recreational property reported deleted text begin on the abstracts of tax lists submitted under section
275.29 that was not reported on the abstracts of assessment submitted under section 270C.89deleted text end new text begin
to the commissioner under section 270C.85, subdivision 2, clause (4),new text end for the same year.

The commissioner may, but need not, make adjustments if the total difference in the tax
levied for the year would be less than $100,000.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 36.

Minnesota Statutes 2018, section 282.01, subdivision 6, is amended to read:

Subd. 6.

Duties of commissioner after sale.

new text begin (a) new text end When any sale has been made by the
county auditor under sections 282.01 to 282.13, the auditor shall immediately certify to the
commissioner of revenue such information relating to such sale, on such forms as the
commissioner of revenue may prescribe as will enable the commissioner of revenue to
prepare an appropriate deed if the sale is for cash, or keep necessary records if the sale is
on terms; and not later than October 31 of each year the county auditor shall submit to the
commissioner of revenue a statement of all instances wherein any payment of principal,
interest, or current taxes on lands held under certificate, due or to be paid during the preceding
calendar years, are still outstanding at the time such certificate is made. When such statement
shows that a purchaser or the purchaser's assignee is in default, the commissioner of revenue
may instruct the county board of the county in which the land is located to cancel said
certificate of sale in the manner provided by subdivision 5, provided that upon
recommendation of the county board, and where the circumstances are such that the
commissioner of revenue after investigation is satisfied that the purchaser has made every
effort reasonable to make payment of both the annual installment and said taxes, and that
there has been no willful neglect on the part of the purchaser in meeting these obligations,
then the commissioner of revenue may extend the time for the payment for such period as
the commissioner may deem warranted, not to exceed one year. On payment in full of the
purchase price, appropriate conveyance in fee, in such form as may be prescribed by the
attorney general, shall be issued by the commissioner of revenue, which conveyance must
be recorded by the county and shall have the force and effect of a patent from the state
subject to easements and restrictions of record at the date of the tax judgment sale, including,
but without limitation, permits for telephone and electric power lines either by underground
cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for
gas, liquids, or solids in suspension.

new text begin (b) The commissioner of revenue shall issue an appropriate conveyance in fee when
approval from the county auditor is given based upon written confirmation from a licensed
closing agent, title insurer, or title insurance agent as specified in section 82.641. For purposes
of this paragraph, "written confirmation" means a written commitment or approval that the
funding for the conveyance is held in an escrow account available for disbursement upon
delivery of a conveyance. The conveyance issued by the commissioner of revenue shall not
be effective as a conveyance until it is recorded. The conveyance shall be issued to the
county auditor where the land is located. Upon receipt of the conveyance, the county auditor
shall hold the conveyance until the conveyance is requested from a licensed closing agent,
title insurer, or title insurance agent to settle and close on the conveyance. If a request for
the conveyance is not made within 30 days of the date the conveyance is issued by the
commissioner of revenue, the county auditor shall return the conveyance to the commissioner.
If the conveyance is delivered to the licensed closing agent, title insurer, or title insurance
agent and the closing does not occur within ten days of the request, the licensed closing
agent, title insurer, or title insurance agent shall immediately return the conveyance to the
county auditor and, upon receipt, the county auditor shall return the conveyance to the
commissioner of revenue. The commissioner of revenue shall cancel and destroy all
conveyances returned by the county auditor pursuant to this subdivision. The licensed closing
agent, title insurer, or title insurance agent must promptly record the conveyance after the
closing and must deliver an attested or certified copy to the county auditor and to the grantee
or grantees named on the conveyance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for conveyances issued by the
commissioner of revenue after December 31, 2019.
new text end

Sec. 37.

Minnesota Statutes 2018, section 287.21, subdivision 1, is amended to read:

Subdivision 1.

Determination of tax.

(a) A tax is imposed on each deed or instrument
by which any real property in this state is granted, assigned, transferred, or otherwise
conveyed. The tax applies against the net consideration. For purposes of the tax, the
conversion of a corporation to a limited liability company, a limited liability company to a
corporation, a partnership to a limited partnership, a limited partnership to another limited
partnership or other entity, or a similar conversion of one entity to another does not grant,
assign, transfer, or convey real property.

(b) The tax is determined in the following manner: (1) when transfers are made by
instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is
$1.65; (2) when there is no consideration or when the consideration, exclusive of the value
of any lien or encumbrance remaining thereon at the time of sale, is deleted text begin $500deleted text end new text begin $3,000new text end or less,
the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or
encumbrance remaining at the time of sale, exceeds deleted text begin $500deleted text end new text begin $3,000new text end , the tax is .0033 of the net
consideration.

(c) If, within six months from the date of a designated transfer, an ownership interest in
the grantee entity is transferred by an initial owner to any person or entity with the result
that the designated transfer would not have been a designated transfer if made to the grantee
entity with its subsequent ownership, then a tax is imposed at .0033 of the net consideration
for the designated transfer. If the subsequent transfer of ownership interests was reasonably
expected at the time of the designated transfer, the applicable penalty under section 287.31,
subdivision 1, must be paid. The deed tax imposed under this paragraph is due within 30
days of the subsequent transfer that caused the tax to be imposed under this paragraph.
Involuntary transfers of ownership shall not be considered transfers of ownership under this
paragraph. The commissioner may adopt rules defining the types of transfers to be considered
involuntary.

(d) The tax is due at the time a taxable deed or instrument is presented for recording,
except as provided in paragraph (c). The commissioner may require the tax to be documented
in a manner prescribed by the commissioner, and may require that the documentation be
attached to and recorded as part of the deed or instrument. The county recorder or registrar
of titles shall accept the attachment for recording as part of the deed or instrument and may
not require, as a condition of recording a deed or instrument, evidence that a transfer is a
designated transfer in addition to that required by the commissioner. Such an attachment
shall not, however, provide actual or constructive notice of the information contained therein
for purposes of determining any interest in the real property. The commissioner shall
prescribe the manner in which the tax due under paragraph (c) is to be paid and may require
grantees of designated transfers to file with the commissioner subsequent statements verifying
that the tax provided under paragraph (c) does not apply.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deeds recorded after December 31,
2019.
new text end

Sec. 38.

Minnesota Statutes 2018, section 290A.03, subdivision 13, is amended to read:

Subd. 13.

Property taxes payable.

"Property taxes payable" means the property tax
exclusive of special assessments, penalties, and interest payable on a claimant's homestead
after deductions made under sections 273.135, 273.1384, 273.1391, 273.42, subdivision 2,
and any other state paid property tax credits in any calendar year, and after any refund
claimed and allowable under section 290A.04, subdivision 2h, that is first payable in the
year that the property tax is payable. In the case of a claimant who makes ground lease
payments, "property taxes payable" includes the amount of the payments directly attributable
to the property taxes assessed against the parcel on which the house is located. Regardless
of the limitations in section 280A(c)(5) of the Internal Revenue Code, "property taxes
payable" must be apportioned or reduced for the use of a portion of the claimant's homestead
for a business purpose if the claimant deducts any business depreciation expenses for the
use of a portion of the homestead or deducts expenses under section 280A of the Internal
Revenue Code for a business operated in the claimant's homestead. For homesteads which
are manufactured homes as defined in section 273.125, subdivision 8, deleted text begin and for homesteads
which aredeleted text end new text begin including manufactured homes located in a manufactured home community owned
by a cooperative organized under chapter 308A or 308B, andnew text end park trailers taxed as
manufactured homes under section 168.012, subdivision 9, "property taxes payable" shall
also include 17 percent of the gross rent paid in the preceding year for the site on which the
homestead is located. When a homestead is owned by two or more persons as joint tenants
or tenants in common, such tenants shall determine between them which tenant may claim
the property taxes payable on the homestead. If they are unable to agree, the matter shall
be referred to the commissioner of revenue whose decision shall be final. Property taxes
are considered payable in the year prescribed by law for payment of the taxes.

In the case of a claim relating to "property taxes payable," the claimant must have owned
and occupied the homestead on January 2 of the year in which the tax is payable and (i) the
property must have been classified as homestead property pursuant to section 273.124, on
or before December 15 of the assessment year to which the "property taxes payable" relate;
or (ii) the claimant must provide documentation from the local assessor that application for
homestead classification has been made on or before December 15 of the year in which the
"property taxes payable" were payable and that the assessor has approved the application.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with claims for tax payable
in 2020.
new text end

Sec. 39.

Minnesota Statutes 2018, section 290B.04, subdivision 1, is amended to read:

Subdivision 1.

Initial application.

(a) A taxpayer meeting the program qualifications
under section 290B.03 may apply to the commissioner of revenue for the deferral of taxes.
Applications are due on or before deleted text begin Julydeleted text end new text begin Novembernew text end 1 for deferral of any of the following
year's property taxes. new text begin A taxpayer may request an early notification of approval or denial at
any time. The commissioner must notify a taxpayer in writing of the reasons for an
application denial and that the application may be amended and resubmitted by the due date
specified in this subdivision. new text end A taxpayer may apply in the year in which the taxpayer becomes
65 years old, provided that no deferral of property taxes will be made until the calendar
year after the taxpayer becomes 65 years old. The application, which shall be prescribed
by the commissioner of revenue, shall include the following items and any other information
which the commissioner deems necessary:

(1) the name, address, and Social Security number of the owner or owners;

(2) a copy of the property tax statement for the current payable year for the homesteaded
property;

(3) the initial year of ownership and occupancy as a homestead;

(4) the owner's household income for the previous calendar year; and

(5) information on any mortgage loans or other amounts secured by mortgages or other
liens against the property, for which purpose the commissioner may require the applicant
to provide a copy of the mortgage note, the mortgage, or a statement of the balance owing
on the mortgage loan provided by the mortgage holder. The commissioner may require the
appropriate documents in connection with obtaining and confirming information on unpaid
amounts secured by other liens.

The application must state that program participation is voluntary. The application must
also state that the deferred amount depends directly on the applicant's household income,
and that program participation includes authorization for the annual deferred amount, the
cumulative deferral and interest that appear on each year's notice prepared by the county
under subdivision 6, is public data.

The application must state that program participants may claim the property tax refund
based on the full amount of property taxes eligible for the refund, including any deferred
amounts. The application must also state that property tax refunds will be used to offset any
deferral and interest under this program, and that any other amounts subject to revenue
recapture under section 270A.03, subdivision 7, will also be used to offset any deferral and
interest under this program.

new text begin (b) If an application is denied, the applicant must be allowed to correct and resubmit the
denied application within 90 days of the application deadline. The submission date of the
resubmitted application is considered to be the same as the submission date of the original
application.
new text end

deleted text begin (b)deleted text end new text begin (c)new text end As part of the initial application process, the commissioner may require the
applicant to obtain at the applicant's own cost and submit:

(1) if the property is registered property under chapter 508 or 508A, a copy of the original
certificate of title in the possession of the county registrar of titles (sometimes referred to
as "condition of register"); deleted text begin or
deleted text end

(2) if the property is abstract property, a report prepared by a licensed abstracter showing
the last deed and any unsatisfied mortgages, liens, judgments, and state and federal tax lien
notices which were recorded on or after the date of that last deed with respect to the property
or to the applicantdeleted text begin .deleted text end new text begin ; or
new text end

new text begin (3) a copy of a court order transferring title to the applicant.
new text end

The certificate or report under clauses (1) and (2) need not include references to any
documents filed or recorded more than 40 years prior to the date of the certification or report.
The certification or report must be as of a date not more than 30 days prior to submission
of the application.

The commissioner may also require the county recorder or county registrar of the county
where the property is located to provide copies of recorded documents related to the applicant
or the property, for which the recorder or registrar shall not charge a fee. The commissioner
may use any information available to determine or verify eligibility under this section. The
household income from the application is private data on individuals as defined in section
13.02, subdivision 12.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with applications submitted
in 2019, except that paragraphs (b) and (c), clause (3), are effective the day following final
enactment and apply to applications resubmitted on or after that date.
new text end

Sec. 40.

Minnesota Statutes 2018, section 290B.09, subdivision 1, is amended to read:

Subdivision 1.

Determination; payment.

The county auditor shall determine the total
current year's deferred amount of property tax under this chapter in the county, and deleted text begin submitdeleted text end new text begin
reportnew text end those amounts deleted text begin as part of the abstracts of tax lists submitted by the county auditors
under section 275.29deleted text end new text begin to the commissioner under section 270C.85, subdivision 2, clause (4)new text end .
The commissioner may make changes deleted text begin in the abstracts of tax listsdeleted text end as deemed necessary. The
commissioner of revenue, after such review, shall pay the deferred amount of property tax
to each county treasurer on or before August 31.

The county treasurer shall distribute as part of the October settlement the funds received
as if they had been collected as a part of the property tax.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 41.

Minnesota Statutes 2018, section 469.177, subdivision 1, is amended to read:

Subdivision 1.

Original net tax capacity.

(a) Upon or after adoption of a tax increment
financing plan, the auditor of any county in which the district is situated shall, upon request
of the authority, certify the original net tax capacity of the tax increment financing district
and that portion of the district overlying any subdistrict as described in the tax increment
financing plan and shall certify in each year thereafter the amount by which the original net
tax capacity has increased or decreased as a result of a change in tax exempt status of
property within the district and any subdistrict, reduction or enlargement of the district or
changes pursuant to subdivision 4. The auditor shall certify the amount within 30 days after
receipt of the request and sufficient information to identify the parcels included in the district.
The certification relates to the taxes payable year as provided in subdivision 6.

(b) If the classification under section 273.13 of property located in a district changes to
a classification that has a different assessment ratio, the original net tax capacity of that
property must be redetermined at the time when its use is changed as if the property had
originally been classified in the same class in which it is classified after its use is changed.

(c) The amount to be added to the original net tax capacity of the district as a result of
previously tax exempt real property within the district becoming taxable equals the net tax
capacity of the real property as most recently assessed pursuant to deleted text begin section 273.18deleted text end new text begin information
reported to the commissioner under section 270C.85, subdivision 2, clause (4),new text end or, if that
assessment was made more than one year prior to the date of title transfer rendering the
property taxable, the net tax capacity assessed by the assessor at the time of the transfer. If
improvements are made to tax exempt property after the municipality approves the district
and before the parcel becomes taxable, the assessor shall, at the request of the authority,
separately assess the estimated market value of the improvements. If the property becomes
taxable, the county auditor shall add to original net tax capacity, the net tax capacity of the
parcel, excluding the separately assessed improvements. If substantial taxable improvements
were made to a parcel after certification of the district and if the property later becomes tax
exempt, in whole or part, as a result of the authority acquiring the property through
foreclosure or exercise of remedies under a lease or other revenue agreement or as a result
of tax forfeiture, the amount to be added to the original net tax capacity of the district as a
result of the property again becoming taxable is the amount of the parcel's value that was
included in original net tax capacity when the parcel was first certified. The amount to be
added to the original net tax capacity of the district as a result of enlargements equals the
net tax capacity of the added real property as most recently certified by the commissioner
of revenue as of the date of modification of the tax increment financing plan pursuant to
section 469.175, subdivision 4.

(d) If the net tax capacity of a property increases because the property no longer qualifies
under the Minnesota Agricultural Property Tax Law, section 273.111; the Minnesota Open
Space Property Tax Law, section 273.112; or the Metropolitan Agricultural Preserves Act,
chapter 473H, the Rural Preserve Property Tax Program under section 273.114, or because
platted, unimproved property is improved or market value is increased after approval of the
plat under section 273.11, subdivision 14a or 14b, the increase in net tax capacity must be
added to the original net tax capacity. If the net tax capacity of a property increases because
the property no longer qualifies for the homestead market value exclusion under section
273.13, subdivision 35, the increase in net tax capacity must be added to original net tax
capacity if the original construction of the affected home was completed before the date the
assessor certified the original net tax capacity of the district.

(e) The amount to be subtracted from the original net tax capacity of the district as a
result of previously taxable real property within the district becoming tax exempt or
qualifying in whole or part for an exclusion from taxable market value, or a reduction in
the geographic area of the district, shall be the amount of original net tax capacity initially
attributed to the property becoming tax exempt, being excluded from taxable market value,
or being removed from the district. If the net tax capacity of property located within the tax
increment financing district is reduced by reason of a court-ordered abatement, stipulation
agreement, voluntary abatement made by the assessor or auditor or by order of the
commissioner of revenue, the reduction shall be applied to the original net tax capacity of
the district when the property upon which the abatement is made has not been improved
since the date of certification of the district and to the captured net tax capacity of the district
in each year thereafter when the abatement relates to improvements made after the date of
certification. The county auditor may specify reasonable form and content of the request
for certification of the authority and any modification thereof pursuant to section 469.175,
subdivision 4.

(f) If a parcel of property contained a substandard building or improvements described
in section 469.174, subdivision 10, paragraph (e), that were demolished or removed and if
the authority elects to treat the parcel as occupied by a substandard building under section
469.174, subdivision 10, paragraph (b), or by improvements under section 469.174,
subdivision 10, paragraph (e), the auditor shall certify the original net tax capacity of the
parcel using the greater of (1) the current net tax capacity of the parcel, or (2) the estimated
market value of the parcel for the year in which the building or other improvements were
demolished or removed, but applying the classification rates for the current year.

(g) For a redevelopment district qualifying under section 469.174, subdivision 10,
paragraph (a), clause (4), as a qualified disaster area, the auditor shall certify the value of
the land as the original tax capacity for any parcel in the district that contains a building
that suffered substantial damage as a result of the disaster or emergency.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 42.

Minnesota Statutes 2018, section 473H.08, subdivision 1, is amended to read:

Subdivision 1.

Till expiration started.

Agricultural preserves shall continue until deleted text begin either
deleted text end the landowner deleted text begin ordeleted text end new text begin ,new text end the authoritynew text begin , or a state agency or governmental unitnew text end initiates expiration
as provided in this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to any agricultural preserve where the previously required eight-year termination
period under Minnesota Statutes, section 473H.08, has not yet expired.
new text end

Sec. 43.

Minnesota Statutes 2018, section 473H.08, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Expiration for park and trail purposes. new text end

new text begin (a) An agricultural preserve expires
immediately when a state agency or other governmental unit purchases the property or
obtains an easement over the property for the purpose of creating or expanding a public
trail or public park. This subdivision applies only to the portion of the agricultural preserve
acquired for trail or park purposes, and any portion of the property not acquired for trail or
park purposes shall remain an agricultural preserve regardless if the remaining total acreage
is below 40 acres.
new text end

new text begin (b) The acquiring state agency or governmental unit shall give notice to the authority as
provided in subdivision 4. The notice must specify the portion of the property being removed
from the agricultural preserve and the date on which that portion expires.
new text end

new text begin EFFECTIVE DATE. new text end

Sec. 44.

Minnesota Statutes 2018, section 473H.08, subdivision 4, is amended to read:

Subd. 4.

Notice to others.

Upon receipt of the notice provided in subdivision 2new text begin or 3anew text end ,
or upon notice served by the authority as provided in subdivision 3, the authority shall
forward the original notice to the county recorder for recording, or to the registrar of titles
if the land is registered, and shall notify the county auditor, county assessor, the Metropolitan
Council, and the county soil and water conservation district of the date of expiration.
Designation as an agricultural preserve and all benefits and limitations accruing through
sections 473H.02 to 473H.17 for the preserve shall cease on the date of expiration. The
restrictive covenant contained in the application shall terminate on the date of expiration.

new text begin EFFECTIVE DATE. new text end

Sec. 45.

Laws 2008, chapter 366, article 5, section 33, the effective date, as amended by
Laws 2013, chapter 143, article 4, section 35, is amended to read:

EFFECTIVE DATE.

This section is effective for taxes levied in 2008, payable in 2009,
and is repealed effective for taxes levied in deleted text begin 2018deleted text end new text begin 2024new text end , payable in deleted text begin 2019deleted text end new text begin 2025new text end , and thereafter.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2020.
new text end

Sec. 46.

Laws 2009, chapter 88, article 2, section 46, subdivision 1, as amended by Laws
2013, chapter 143, article 4, section 36, is amended to read:

Subdivision 1.

Agreement.

The city of Cloquet and Perch Lake Township, by resolution
of each of their governing bodies, may establish the Cloquet Area Fire and Ambulance
new text begin Special new text end Taxing District for the purpose of providing fire or ambulance services, or both,
throughout the district. In this section, "municipality" means home rule charter and statutory
cities, towns, and Indian tribes. The district may exercise all the powers relating to fire and
ambulance services of the municipalities that receive fire or ambulance services, or both,
from the district. Upon application, any other municipality may join the district with the
agreement of the municipalities that comprise the district at the time of its application to
join.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 47.

Laws 2009, chapter 88, article 2, section 46, subdivision 2, is amended to read:

Subd. 2.

Board.

The Cloquet Area Fire and Ambulance new text begin Special new text end Taxing District Board
is governed by a board made up initially of one or more elected officials of the governing
body of each participating municipality in the proportions set out in the establishing
resolution, subject to change as provided in the district's charter, if any, or in the district's
bylaws. Each municipality's representatives serve at the pleasure of that municipality's
governing body.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 48.

Laws 2009, chapter 88, article 2, section 46, subdivision 3, as amended by Laws
2013, chapter 143, article 4, section 37, is amended to read:

Subd. 3.

Tax.

The district board may impose a property tax on taxable property as
provided in this subdivisionnew text begin to pay the costs of providing fire or ambulance services, or
both, throughout the districtnew text end . The board shall annually determine the total amount of the
levy that is attributable to the cost of providing fire services and the cost of providing
ambulance services within the primary service area. For those municipalities that only
receive ambulance services, the costs for the provision of ambulance services shall be levied
against taxable property within those municipalities at a rate necessary not to exceed 0.019
percent of the estimated market value. For those municipalities that receive both fire and
ambulance services, the tax shall be imposed at a rate that does not exceed 0.2835 percent
of estimated market value.new text begin A property tax levied by the district to make debt service payments
for obligations issued by the district pursuant to subdivision 4 shall not be included when
calculating the tax levy limits imposed in this subdivision.
new text end

When a member municipality opts to receive fire service from the district or an additional
municipality becomes a member of the district, the cost of providing fire services to that
community shall be determined by the board and added to the maximum levy amount.

Each county auditor of a county that contains a municipality subject to the tax under
this section must collect the tax and pay it to the Fire and Ambulance Special Taxing District.
The district may also impose other fees or charges as allowed by law for the provision of
fire and ambulance services.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 49.

Laws 2009, chapter 88, article 2, section 46, subdivision 4, is amended to read:

Subd. 4.

Public indebtedness.

The district may incur debt in the manner provided for
new text begin in Minnesota Statutes, chapter 475, and the district shall be considered new text end a municipality deleted text begin by
Minnesota Statutes, chapter 475, when necessary to accomplish its duties.deleted text end new text begin , as defined in
Minnesota Statutes, sections 475.51, subdivision 2, and 475.521, subdivision 1, paragraph
(c), and may issue certificates of indebtedness or capital notes in the manner provided for
a city under Minnesota Statutes, section 412.301, when necessary to accomplish its duties.
Any tax levied to pay debt of the district shall be levied in the amounts required and in
accordance with Minnesota Statutes, section 475.61. The debt service for debt, the proceeds
of which financed capital costs for ambulance service, shall be levied against taxable property
within those municipalities in the primary service area. The debt service for debt, the proceeds
of which financed capital costs for fire service, shall be levied against taxable property
within those municipalities receiving fire services.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 50.

Laws 2009, chapter 88, article 2, section 46, subdivision 5, is amended to read:

Subd. 5.

Withdrawal.

Notice of intent to withdraw from participation in the district
may be given only in the month of January, with a minimum of twelve months notice of
intent to withdraw. Withdrawal becomes effective for taxes levied new text begin pursuant to subdivision
3 new text end in the year when the notice is given. new text begin A property tax levied by the district on taxable
property located in a withdrawing municipality to make debt service payments for obligations
issued by the district pursuant to subdivision 4 shall remain in effect until the obligations
outstanding on the date of withdrawal are satisfied, including any property tax levied in
connection with a refunding of such obligations. new text end The district and its members may develop
and agree upon new text begin other new text end continuing obligations after withdrawal of a municipality.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 51.

Laws 2017, First Special Session chapter 1, article 10, section 4, the effective
date, is amended to read:

EFFECTIVE DATE; APPLICATION.

This section is effective for applications new text begin and
certifications new text end made in 2018 and thereafter, except the repeal of the exclusion of land under
item (iii) is effective retroactively for payments due under Minnesota Statutes, section
290C.08, beginning for payments due to be made in 2014. In order to qualify for retroactive
payments, the following requirements must be met: (1) the owner of land exceeding 60,000
acres that is subject to a single conservation easement funded under Minnesota Statutes,
section 97A.056 or a comparable permanent easement conveyed to a governmental or
nonprofit entity, must submit an application to the commissioner of revenue, in a form and
manner and at a time acceptable to the commissioner, establishing that the affected property
and its use met the requirement of Minnesota Statutes, chapter 290C, as amended by this
section; (2) the owner and each county in which the land is located must certify to the
commissioner that no petitions challenging the market value of the property are pending
under Minnesota Statutes, chapter 278; and (3) the requirements of clauses (1) and (2) must
be satisfied by October 1, 2017. No interest accrues on payment under this section for
periods before November 1, 2017.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for certifications made in
2018 and thereafter.
new text end

Sec. 52. new text begin VALUATION METHOD OF STATE-ASSESSED PROPERTY; REPORT.
new text end

new text begin Subdivision 1. new text end

new text begin Report. new text end

new text begin (a) The commissioner of revenue must prepare a report on the
valuation of certain state-assessed property as described in Minnesota Statutes, sections
273.33, 273.35, 273.36, 273.37, and 273.3711. The report must include the following
information:
new text end

new text begin (1) a detailed description of administrative appeals and tax court petitions filed since
2012, containing the following information:
new text end

new text begin (i) the basis for each appeal and petition;
new text end

new text begin (ii) the current stage in the process of each appeal and petition, and if it is resolved,
whether it was resolved by an agreement, dismissal, settlement, or judgment;
new text end

new text begin (iii) the final valuation and extent to which the market value was increased or reduced
under an agreement, settlement, or judgment from an appeal or petition, and if an appeal or
petition has not yet reached the final disposition, the report must state the commissioner's
or tax court's valuation amounts as of its current stage in the process, whichever is most
recent;
new text end

new text begin (iv) detail regarding the amount of the commissioner's most recent valuation compared
to the taxpayer's opinion of valuation for appeals and petitions that have not yet resulted in
a final disposition, if available at its current stage of litigation;
new text end

new text begin (v) detail regarding the amount of refund paid by each affected taxing local jurisdiction
if the final disposition resulted in the lowering of market value; and
new text end

new text begin (vi) detail regarding the potential refund to be paid by each affected local taxing
jurisdiction for appeals and petitions that have not yet resulted in a final disposition, as if
the final disposition were to result in a finding of market value equal to the taxpayer's opinion
of market value;
new text end

new text begin (2) an overview of the administrative appeal process, specifically explaining the criteria
used by the commissioner to determine an increase or reduction of the original valuation;
new text end

new text begin (3) a detailed description of the process by which the commissioner determines
preliminary and final valuation orders, including an examination of the form and contents
of each order, as well as a description of the time frame for issuing each order in relation
to affected local taxing jurisdictions' levy and budget process and options for issuing these
valuation orders earlier than current practice; and
new text end

new text begin (4) a detailed comparison of the methodology used by the commissioner to administer
Rule 8100 to methods used to value utility and pipeline property by other states, including
but not limited to two neighboring states and three non-neighboring states.
new text end

new text begin Subd. 2. new text end

new text begin Report deadline. new text end

new text begin The commissioner must provide a copy of the report to the
chairs and ranking minority members of the legislative committees with jurisdiction over
property taxation by February 1, 2020.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 53. new text begin 4D AFFORDABLE HOUSING PROGRAMS REPORT.
new text end

new text begin (a) No later than January 15, 2020, the commissioner of revenue, in consultation with
Minnesota Housing Finance Agency and the Department of Human Services, must produce
a report on class 4d property, as defined in section 273.13, subdivision 25, and local 4d
affordable housing programs. The commissioner must provide a copy of the report to the
chairs and ranking minority members of the legislative committees with jurisdiction over
property taxation. The report must include the following:
new text end

new text begin (1) for properties classified in part or in whole as 4d qualifying under Minnesota Statutes,
section 273.128, subdivision 1, clauses (1) to (4), with separate amounts given for properties
under each clause:
new text end

new text begin (i) the number of units classified as 4d in each property in the previous assessment year;
new text end

new text begin (ii) the number of units not classified as 4d in each property in the previous assessment
year;
new text end

new text begin (iii) the property tax paid in 2019;
new text end

new text begin (iv) the property tax reduction in 2019 resulting from 4d classification;
new text end

new text begin (v) the average household income, as a percent, of the area median income, for residents
of 4d units; and
new text end

new text begin (vi) the total number of units that qualified for 4d in each of the last ten assessment
years; and
new text end

new text begin (2) a profile of income limits and area median incomes used in Minnesota by the United
States Department of Housing and Urban Development to determine eligibility for assisted
housing programs.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 54. new text begin SPECIAL REFUND PROVISION; DISABLED VETERANS HOMESTEAD
EXCLUSION.
new text end

new text begin A veteran who received a disability rating of 70 percent or more in 2016 or 2017 but
did not receive the disabled veterans homestead exclusion for assessment year 2016 or 2017
may apply for a refund of taxes paid in 2017 or 2018 if the veteran would have qualified
for the benefit in Minnesota Statutes, section 273.13, subdivision 34, paragraph (b), in one
or both of those years. To qualify for a refund, a property owner must apply to the assessor
by December 15, 2019, and must have paid all tax due in 2017 and 2018. After verifying
that the applicant qualified for an exclusion for taxes payable in either or both of those years,
the county assessor must notify the county auditor, and the auditor must recalculate the
taxes on the property for taxes payable in 2017 and 2018 based on the exclusion the applicant
was qualified for. The county treasurer must then issue a refund of tax paid in 2017 and
2018 equal to the difference between the taxes as initially calculated for each taxes payable
year and the taxes based on the value remaining after the exclusion.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refund applications received in 2019,
for refunds of tax paid in 2017 and 2018.
new text end

Sec. 55. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2018, section 275.29, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 2

AIDS AND CREDITS

Section 1.

Minnesota Statutes 2018, section 273.1385, subdivision 4, is amended to read:

Subd. 4.

Aid termination.

The aid provided under this section deleted text begin terminates on June 30,
2020.deleted text end new text begin continues until the earlier of:
new text end

new text begin (1) the last day of the fiscal year immediately following the fiscal year in which the
actuarial value of assets of the general employees retirement plan of the Public Employees
Retirement Association first equals or exceeds the actuarial accrued liabilities of the plan
as reported in the annual actuarial valuation prepared under section 356.215; or
new text end

new text begin (2) June 30, 2048.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2018, section 273.1387, subdivision 2, is amended to read:

Subd. 2.

Credit amount.

For each qualifying property, the school building bond
agricultural credit is equal to deleted text begin 40deleted text end new text begin 70new text end percent of the property's eligible net tax capacity
multiplied by the school debt tax rate determined under section 275.08, subdivision 1b.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2020.
new text end

Sec. 3.

Minnesota Statutes 2018, section 290A.04, subdivision 2, is amended to read:

Subd. 2.

Homeowners; homestead credit refund.

A claimant whose property taxes
payable are in excess of the percentage of the household income stated below shall pay an
amount equal to the percent of income shown for the appropriate household income level
along with the percent to be paid by the claimant of the remaining amount of property taxes
payable. The state refund equals the amount of property taxes payable that remain, up to
the state refund amount shown below.

Household Income	Percent of Income	Percent Paid by Claimant	Maximum State Refund
deleted text begin $0 to 1,619 deleted text end new text begin $0 to 1,769 new text end	1.0 percent	15 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 1,620 to 3,229 deleted text end new text begin 1,770 to 3,529 new text end	1.1 percent	15 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 3,230 to 4,889 deleted text end new text begin 3,530 to 5,349 new text end	1.2 percent	15 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 4,890 to 6,519 deleted text end new text begin 5,350 to 7,129 new text end	1.3 percent	20 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 6,520 to 8,129 deleted text end new text begin 7,130 to 8,899 new text end	1.4 percent	20 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 8,130 to 11,389 deleted text end new text begin 8,900 to 12,459 new text end	1.5 percent	20 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 11,390 to 13,009 deleted text end new text begin 12,460 to 14,239 new text end	1.6 percent	20 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 13,010 to 14,649 deleted text end new text begin 14,240 to 16,029 new text end	1.7 percent	20 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 14,650 to 16,269 deleted text end new text begin 16,030 to 17,799 new text end	1.8 percent	20 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 16,270 to 17,879 deleted text end new text begin 17,800 to 19,569 new text end	1.9 percent	25 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 17,880 to 22,779 deleted text end new text begin 19,570 to 24,929 new text end	2.0 percent	25 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 22,780 to 24,399 deleted text end new text begin 24,930 to 26,699 new text end	2.0 percent	30 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 24,400 to 27,659 deleted text end new text begin 26,700 to 30,269 new text end	2.0 percent	30 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 27,660 to 39,029 deleted text end new text begin 30,270 to 42,709 new text end	2.0 percent	35 percent	$	deleted text begin 2,580 deleted text end new text begin 3,020 new text end
deleted text begin 39,030 to 56,919 deleted text end new text begin 42,710 to 62,279 new text end	2.0 percent	35 percent	$	deleted text begin 2,090 deleted text end new text begin 2,490 new text end
deleted text begin 56,920 to 65,049 deleted text end new text begin 62,280 to 71,179 new text end	2.0 percent	40 percent	$	deleted text begin 1,830 deleted text end new text begin 2,200 new text end
deleted text begin 65,050 to 73,189 deleted text end new text begin 71,180 to 80,089 new text end	2.1 percent	40 percent	$	deleted text begin 1,510 deleted text end new text begin 1,850 new text end
deleted text begin 73,190 to 81,319 deleted text end new text begin 80,090 to 88,979 new text end	2.2 percent	40 percent	$	deleted text begin 1,350 deleted text end new text begin 1,680 new text end
deleted text begin 81,320 to 89,449 deleted text end new text begin 88,980 to 97,879 new text end	2.3 percent	40 percent	$	deleted text begin 1,180 deleted text end new text begin 1,490 new text end
deleted text begin 89,450 to 94,339 deleted text end new text begin 97,880 to 103,229 new text end	2.4 percent	45 percent	$	deleted text begin 1,000 deleted text end new text begin 1,290 new text end
deleted text begin 94,340 to 97,609 deleted text end new text begin 103,230 to 106,809 new text end	2.5 percent	45 percent	$	deleted text begin 830 deleted text end new text begin 1,090 new text end
deleted text begin 97,610 to 101,559 deleted text end new text begin 106,810 to 111,129 new text end	2.5 percent	50 percent	$	deleted text begin 680 deleted text end new text begin 920 new text end
deleted text begin 101,560 to 105,499 deleted text end new text begin 111,130 to 115,439 new text end	2.5 percent	50 percent	$	deleted text begin 500 deleted text end new text begin 730 new text end
new text begin 115,440 to 119,439 new text end	new text begin 2.6 percent new text end	new text begin 50 percent new text end	new text begin $ new text end	new text begin 500 new text end
new text begin 119,440 to 123,439 new text end	new text begin 2.7 percent new text end	new text begin 50 percent new text end	new text begin $ new text end	new text begin 450 new text end
new text begin 123,440 to 127,439 new text end	new text begin 2.8 percent new text end	new text begin 50 percent new text end	new text begin $ new text end	new text begin 400 new text end
new text begin 127,440 to 131,439 new text end	new text begin 2.9 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 350 new text end
new text begin 131,440 to 135,439 new text end	new text begin 3.0 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 300 new text end
new text begin 135,440 to 139,439 new text end	new text begin 3.1 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 250 new text end
new text begin 139,440 to 143,439 new text end	new text begin 3.2 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 200 new text end
new text begin 143,440 to 147,439 new text end	new text begin 3.3 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 150 new text end
new text begin 147,440 to 151,439 new text end	new text begin 3.4 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 100 new text end
new text begin 151,440 to 155,439 new text end	new text begin 3.5 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 100 new text end

The payment made to a claimant shall be the amount of the state refund calculated under
this subdivision. No payment is allowed if the claimant's household income is deleted text begin $105,500deleted text end new text begin
$155,440new text end or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on property taxes
payable after December 31, 2019.
new text end

Sec. 4.

Minnesota Statutes 2018, section 290A.04, subdivision 2a, is amended to read:

Subd. 2a.

Renters.

A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must pay an amount equal to the percent
of income shown for the appropriate household income level along with the percent to be
paid by the claimant of the remaining amount of rent constituting property taxes. The state
refund equals the amount of rent constituting property taxes that remain, up to the maximum
state refund amount shown below.

Household Income	Percent of Income	Percent Paid by Claimant	Maximum State Refund
deleted text begin $0 to 4,909 deleted text end new text begin $0 to 5,369 new text end	1.0 percent	deleted text begin 5 deleted text end new text begin 2.5new text end percent	$	deleted text begin 2,000 deleted text end new text begin 2,190 new text end
deleted text begin 4,910 to 6,529 deleted text end new text begin 5,370 to 7,149 new text end	1.0 percent	deleted text begin 10 deleted text end new text begin 5new text end percent	$	deleted text begin 2,000 deleted text end new text begin 2,190 new text end
deleted text begin 6,530 to 8,159 deleted text end new text begin 7,150 to 8,929 new text end	1.1 percent	deleted text begin 10 deleted text end new text begin 5new text end percent	$	deleted text begin 1,950 deleted text end new text begin 2,130 new text end
deleted text begin 8,160 to 11,439 deleted text end new text begin 8,930 to 12,519 new text end	1.2 percent	deleted text begin 10 deleted text end new text begin 5new text end percent	$	deleted text begin 1,900 deleted text end new text begin 2,080 new text end
deleted text begin 11,440 to 14,709 deleted text end new text begin 12,520 to 16,099 new text end	1.3 percent	deleted text begin 15 deleted text end new text begin 10new text end percent	$	deleted text begin 1,850 deleted text end new text begin 2,020 new text end
deleted text begin 14,710 to 16,339 deleted text end new text begin 16,100 to 17,879 new text end	1.4 percent	deleted text begin 15 deleted text end new text begin 10new text end percent	$	deleted text begin 1,800 deleted text end new text begin 1,970 new text end
deleted text begin 16,340 to 17,959 deleted text end new text begin 17,880 to 19,649 new text end	1.4 percent	deleted text begin 20 deleted text end new text begin 15new text end percent	$	deleted text begin 1,750 deleted text end new text begin 1,910 new text end
deleted text begin 17,960 to 21,239 deleted text end new text begin 19,650 to 23,239 new text end	1.5 percent	deleted text begin 20 deleted text end new text begin 15new text end percent	$	deleted text begin 1,700 deleted text end new text begin 1,860 new text end
deleted text begin 21,240 to 22,869 deleted text end new text begin 23,240 to 25,029 new text end	1.6 percent	deleted text begin 20 deleted text end new text begin 15new text end percent	$	deleted text begin 1,650 deleted text end new text begin 1,810 new text end
deleted text begin 22,870 to 24,499 deleted text end new text begin 25,030 to 26,809 new text end	1.7 percent	deleted text begin 25 deleted text end new text begin 20new text end percent	$	deleted text begin 1,650 deleted text end new text begin 1,810 new text end
deleted text begin 24,500 to 27,779 deleted text end new text begin 26,810 to 30,399 new text end	1.8 percent	deleted text begin 25 deleted text end new text begin 20new text end percent	$	deleted text begin 1,650 deleted text end new text begin 1,810 new text end
deleted text begin 27,780 to 29,399 deleted text end new text begin 30,400 to 32,169 new text end	1.9 percent	deleted text begin 30 deleted text end new text begin 25new text end percent	$	deleted text begin 1,650 deleted text end new text begin 1,810 new text end
deleted text begin 29,400 to 34,299 deleted text end new text begin 32,170 to 37,529 new text end	2.0 percent	deleted text begin 30 deleted text end new text begin 27.5new text end percent	$	deleted text begin 1,650 deleted text end new text begin 1,810 new text end
deleted text begin 34,300 to 39,199 deleted text end new text begin 37,530 to 42,889 new text end	2.0 percent	deleted text begin 35 deleted text end new text begin 32.5new text end percent	$	deleted text begin 1,650 deleted text end new text begin 1,810 new text end
deleted text begin 39,200 to 45,739 deleted text end new text begin 42,890 to 50,049 new text end	2.0 percent	deleted text begin 40 deleted text end new text begin 37.5new text end percent	$	deleted text begin 1,650 deleted text end new text begin 1,810 new text end
deleted text begin 45,740 to 47,369 deleted text end new text begin 50,050 to 51,829 new text end	2.0 percent	deleted text begin 45 deleted text end new text begin 40new text end percent	$	deleted text begin 1,500 deleted text end new text begin 1,640 new text end
deleted text begin 47,370 to 49,009 deleted text end new text begin 51,830 to 53,629 new text end	2.0 percent	deleted text begin 45 deleted text end new text begin 42.5new text end percent	$	deleted text begin 1,350 deleted text end new text begin 1,480 new text end
deleted text begin 49,010 to 50,649 deleted text end new text begin 53,630 to 55,419 new text end	2.0 percent	deleted text begin 45 deleted text end new text begin 42.5new text end percent	$	deleted text begin 1,150 deleted text end new text begin 1,260 new text end
deleted text begin 50,650 to 52,269 deleted text end new text begin 55,420 to 57,199 new text end	2.0 percent	deleted text begin 50 deleted text end new text begin 47.5new text end percent	$	deleted text begin 1,000 deleted text end new text begin 1,090 new text end
deleted text begin 52,270 to 53,909 deleted text end new text begin 57,200 to 58,989 new text end	2.0 percent	deleted text begin 50 deleted text end new text begin 47.5new text end percent	$	deleted text begin 900 deleted text end new text begin 980 new text end
deleted text begin 53,910 to 55,539 deleted text end new text begin 58,990 to 64,999 new text end	2.0 percent	50 percent	$	deleted text begin 500 deleted text end new text begin 750 new text end
deleted text begin 55,540 to 57,169 deleted text end	deleted text begin 2.0 percent deleted text end	deleted text begin 50 percent deleted text end	deleted text begin $ deleted text end	deleted text begin 200 deleted text end
new text begin 65,000 to 67,499 new text end	new text begin 2.0 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 550 new text end
new text begin 67,500 to 69,999 new text end	new text begin 2.1 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 350 new text end
new text begin 70,000 to 72,499 new text end	new text begin 2.2 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 250 new text end
new text begin 72,500 to 74,999 new text end	new text begin 2.3 percent new text end	new text begin 55 percent new text end	new text begin $ new text end	new text begin 150 new text end

The payment made to a claimant is the amount of the state refund calculated under this
subdivision. No payment is allowed if the claimant's household income is deleted text begin $57,170deleted text end new text begin $75,000new text end
or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on rent paid after
December 31, 2018.
new text end

Sec. 5.

Minnesota Statutes 2018, section 290A.19, is amended to read:

290A.19 deleted text begin OWNER OR MANAGING AGENT TO FURNISHdeleted text end RENT deleted text begin CERTIFICATEdeleted text end new text begin
CERTIFICATESnew text end .

new text begin Subdivision 1. new text end

new text begin Owner or managing agent to furnish rent certificate. new text end

(a) The owner
or managing agent of any property for which rent is paid for occupancy as a homestead
must furnish a certificate of rent paid to a person who is a renter on December 31, in the
form prescribed by the commissioner. If the renter moves before December 31, the owner
or managing agent may give the certificate to the renter at the time of moving, or mail the
certificate to the forwarding address if an address has been provided by the renter. The
certificate must be made available to the renter before February 1 of the year following the
year in which the rent was paid. The owner or managing agent must retain a duplicate of
each certificate or an equivalent record showing the same information for a period of three
years. The duplicate or other record must be made available to the commissioner upon
request.

(b) The commissioner may require the owner or managing agent, through a simple
process, to furnish to the commissioner on or before March 1 a copy of each certificate of
rent paid furnished to a renter for rent paid in the prior yeardeleted text begin , indeleted text end new text begin . The commissioner shall
prescribenew text end the content, format, and manner deleted text begin prescribed by the commissionerdeleted text end new text begin of the formnew text end
pursuant to section 270C.30. Prior to implementation, the commissioner, after consulting
with representatives of owners or managing agents, shall develop an implementation and
administration plan for the requirements of this paragraph that attempts to minimize financial
burdens, administration and compliance costs, and takes into consideration existing systems
of owners and managing agents.

(c) For the purposes of this section, "owner" includes a park owner as defined under
section 327C.01, subdivision 6, and "property" includes a lot as defined under section
327C.01, subdivision 3.

new text begin (d) Beginning with certificates of rent paid for 2021 rents, an owner or managing agent
must furnish certificates of rent paid that were created using the system developed under
subdivision 3 or provide equivalent data to the commissioner in a form and manner approved
by the commissioner. The commissioner must retain data collected under this paragraph at
least as long as is necessary to ensure compliance with this chapter. Data gathered under
this paragraph are return information, as defined in section 270B.02.
new text end

new text begin Subd. 2. new text end

new text begin Rental market information. new text end

new text begin (a) Beginning with certificates of rent paid for
2021 rents, an owner or managing agent must submit the following data elements to the
commissioner about any property for which the owner or managing agent provides a
certificate of rent paid under subdivision 1:
new text end

new text begin (1) the number of bedrooms in the rental unit;
new text end

new text begin (2) whether utilities are included in the rent amount reported;
new text end

new text begin (3) whether the renter paid a different rent amount than the market rate due to a subsidy;
and
new text end

new text begin (4) the city, county, and five-digit zip code of the rental unit.
new text end

new text begin (b) An owner or managing agent may submit the data using the electronic system
developed under subdivision 3, or provide equivalent data in a form and manner approved
by the commissioner.
new text end

new text begin (c) The commissioner must retain data collected through the system at least as long as
is necessary to prepare the annual report required under section 290A.29. Data collected
under this subdivision are return information, as defined in section 270B.02.
new text end

new text begin (d) Notwithstanding paragraph (a), an owner or managing agent is not required to provide
the data elements in paragraph (a) if equivalent data is available from a publicly accessible
source, including a data source from the United States Census Bureau or the United States
Department of Housing and Urban Development.
new text end

new text begin Subd. 3. new text end

new text begin Electronic system for certificates of rent paid. new text end

new text begin (a) The commissioner must
develop and implement an electronic system for generating certificates of rent paid. The
system must allow an owner or managing agent to enter the information necessary to generate
a certificate of rent paid, and use the information provided to create a completed certificate
for distribution to renters. An owner or managing agent is responsible for furnishing the
certificate to a renter in accordance with subdivision 1. The system must be available by
January 1, 2021, for use for certificates of rent paid for 2020 rents.
new text end

new text begin (b) In addition to any information required by the commissioner to administer the renter's
credit program and ensure compliance with this chapter, the system developed under this
subdivision must be capable of capturing the rental market information required under
subdivision 2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin (a) The amendments to subdivisions 1 and 2 are effective for
refunds based on rents paid in 2021 and following years.
new text end

new text begin (b) Subdivision 3 is effective July 1, 2019.
new text end

Sec. 6.

new text begin [290A.29] ANNUAL REPORT ON RENTS PAID IN MINNESOTA.
new text end

new text begin (a) Using data collected under section 290A.19, subdivision 2, the commissioner must
annually prepare and publish a report on rents in Minnesota. The report must provide
aggregated summary data on rents, broken out by number of bedrooms, county, and other
significant geographical regions. At a minimum, the report must describe:
new text end

new text begin (1) average and median rent amounts paid in the most recent year for which data is
available; and
new text end

new text begin (2) to the extent data is available, year-to-year changes in the amount of rent paid.
new text end

new text begin (b) By March 15, 2022, and March 15 of each following year, the commissioner must
submit the report to the chairs and ranking members of the house and senate committees
with jurisdiction over taxes, property taxes, and housing policy.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 7.

Minnesota Statutes 2018, section 298.225, subdivision 1, is amended to read:

Subdivision 1.

Guaranteed distribution.

(a) new text begin Except as provided under paragraph (c),
new text end the distribution of the taconite production tax as provided in section 298.28, subdivisions
3 to 5, 6, paragraph (b), 7, and 8, shall equal the lesser of the following amounts:

(1) the amount distributed pursuant to this section and section 298.28, with respect to
1983 production if the production for the year prior to the distribution year is no less than
42,000,000 taxable tons. If the production is less than 42,000,000 taxable tons, the amount
of the distributions shall be reduced proportionately at the rate of two percent for each
1,000,000 tons, or part of 1,000,000 tons by which the production is less than 42,000,000
tons; or

(2)(i) for the distributions made pursuant to section 298.28, subdivisions 4, paragraphs
(b) and (c), and 6, paragraph (c), 31.2 percent of the amount distributed pursuant to this
section and section 298.28, with respect to 1983 production;

(ii) for the distributions made pursuant to section 298.28, subdivision 5, paragraphs (b)
and (d), 75 percent of the amount distributed pursuant to this section and section 298.28,
with respect to 1983 production provided that the aid guarantee for distributions under
section 298.28, subdivision 5, paragraph (b), shall be reduced by five cents per taxable ton
for production years 2014 and thereafter.

(b) The distribution of the taconite production tax as provided in section 298.28,
subdivision 2, shall equal the following amount:

(1) if the production for the year prior to the distribution year is at least 42,000,000
taxable tons, the amount distributed pursuant to this section and section 298.28 with respect
to 1999 production; or

(2) if the production for the year prior to the distribution year is less than 42,000,000
taxable tons, the amount distributed pursuant to this section and section 298.28 with respect
to 1999 production, reduced proportionately at the rate of two percent for each 1,000,000
tons or part of 1,000,000 tons by which the production is less than 42,000,000 tons.

new text begin (c) The distribution of the taconite production tax under section 298.28, subdivision 3,
paragraph (a), must equal the amount distributed under 298.28, with respect to 1983
production.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for distributions in 2020 and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2018, section 298.28, subdivision 3, is amended to read:

Subd. 3.

Cities; towns.

(a) 12.5 cents per taxable ton, less any amount distributed under
subdivision 8, and paragraph (b), must be allocated to the taconite municipal aid account
to be distributed as provided in section 298.282.new text begin The amount allocated to the taconite
municipal aid account must be annually increased in the same proportion as the increase in
the implicit price deflator as provided in section 298.24, subdivision 1.
new text end

(b) An amount must be allocated to towns or cities that is annually certified by the county
auditor of a county containing a taconite tax relief area as defined in section 273.134,
paragraph (b), within which there is (1) an organized township if, as of January 2, 1982,
more than 75 percent of the assessed valuation of the township consists of iron ore or (2) a
city if, as of January 2, 1980, more than 75 percent of the assessed valuation of the city
consists of iron ore.

(c) The amount allocated under paragraph (b) will be the portion of a township's or city's
certified levy equal to the proportion of (1) the difference between 50 percent of January
2, 1982, assessed value in the case of a township and 50 percent of the January 2, 1980,
assessed value in the case of a city and its current assessed value to (2) the sum of its current
assessed value plus the difference determined in (1), provided that the amount distributed
shall not exceed $55 per capita in the case of a township or $75 per capita in the case of a
city. For purposes of this limitation, population will be determined according to the 1980
decennial census conducted by the United States Bureau of the Census. If the current assessed
value of the township exceeds 50 percent of the township's January 2, 1982, assessed value,
or if the current assessed value of the city exceeds 50 percent of the city's January 2, 1980,
assessed value, this paragraph shall not apply. For purposes of this paragraph, "assessed
value," when used in reference to years other than 1980 or 1982, means the appropriate net
tax capacities multiplied by 10.2.

(d) In addition to other distributions under this subdivision, three cents per taxable ton
for distributions in 2009 must be allocated for distribution to towns that are entirely located
within the taconite tax relief area defined in section 273.134, paragraph (b). For distribution
in 2010 through 2014 and for distribution in 2018 and subsequent years, the three-cent
amount must be annually increased in the same proportion as the increase in the implicit
price deflator as provided in section 298.24, subdivision 1. The amount available under this
paragraph will be distributed to eligible towns on a per capita basis, provided that no town
may receive more than $50,000 in any year under this paragraph. Any amount of the
distribution that exceeds the $50,000 limitation for a town under this paragraph must be
redistributed on a per capita basis among the other eligible towns, to whose distributions
do not exceed $50,000.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for distributions in 2020 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2018, section 469.169, is amended by adding a subdivision to
read:

new text begin Subd. 21. new text end

new text begin Additional border city allocations. new text end

new text begin (a) In addition to the tax reductions
authorized in subdivisions 12 to 20, the commissioner shall annually allocate $1,000,000
for tax reductions to border city enterprise zones in cities located on the western border of
the state. The commissioner shall allocate this amount among cities on a per capita basis.
Allocations made under this subdivision may be used for tax reductions under sections
469.171, 469.1732, and 469.1734, or for other offsets of taxes imposed on or remitted by
businesses located in the enterprise zone as provided by law, but only if the municipality
determines that the granting of the tax reduction or offset is necessary to retain a business
within or attract a business to the zone.
new text end

new text begin (b) The allocations under this subdivision do not cancel or expire, but remain available
until used by the city.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2020.
new text end

Sec. 10.

Minnesota Statutes 2018, section 469.171, subdivision 4, is amended to read:

Subd. 4.

Restriction.

The tax reductions provided by this section shall not apply to (1)
a facility the primary purpose of which is one of the following: deleted text begin retail food and beverage
services, automobile sales or service, ordeleted text end the provision of recreation or entertainment, or a
private or commercial golf course, country club, massage parlor, tennis club, skating facility
including roller skating, skateboard, and ice skating, racquet sports facility, including any
handball or racquetball court, hot tub facility, suntan facility, or racetrack; (2) property of
a public utility; (3) property used in the operation of a financial institution; (4) property
owned by a fraternal or veterans' organization; or (5) deleted text begin property of a business operating under
a franchise agreement that requires the business to be located in the state; except that tax
reductions may be provided to a retail food or beverage facility or an automobile sales or
service facility, or a businessdeleted text end new text begin a retail food or beverage facilitynew text end operating under a franchise
agreement that requires the business to be located in this state deleted text begin except for such a franchised
retail food or beverage facilitydeleted text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 11.

Minnesota Statutes 2018, section 477A.011, subdivision 45, is amended to read:

Subd. 45.

Sparsity adjustment.

deleted text begin Fordeleted text end new text begin The sparsity adjustment is $200 for either:
new text end

new text begin (1) new text end a city with a population of 10,000 or more, deleted text begin the sparsity adjustment is 100 for any
city withdeleted text end new text begin andnew text end an average population density less than 150 per square mile, according to the
most recent federal censusdeleted text begin . Fordeleted text end new text begin ; or
new text end

new text begin (2)new text end a city with a population less than 10,000, deleted text begin the sparsity adjustment is 200 for any city
withdeleted text end new text begin andnew text end an average population density less than 30 per square mile, according to the most
recent federal census.

The sparsity adjustment is zero for all other cities.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year 2020
and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2018, section 477A.013, subdivision 13, is amended to read:

Subd. 13.

Certified aid adjustments.

deleted text begin (a) A city that received an aid base increase under
Minnesota Statutes 2012, section 477A.011, subdivision 36, paragraph (e), shall have its
total aid under subdivision 9 increased by an amount equal to $150,000 for aids payable in
2014 through 2018.
deleted text end

deleted text begin (b)deleted text end new text begin (a)new text end A city that received an aid base increase under Minnesota Statutes 2012, section
477A.011, subdivision 36, paragraph (r), shall have its total aid under subdivision 9 increased
by an amount equal to $160,000 for aids payable in 2014 and thereafter.

deleted text begin (c) A city that received a temporary aid increase under Minnesota Statutes 2012, section
477A.011, subdivision 36, paragraph (o), shall have its total aid under subdivision 9 increased
by an amount equal to $1,000,000 for aids payable in 2014 only.
deleted text end

new text begin (b) The city of Floodwood shall have its total aid under subdivision 9 increased by
$20,000 for aids payable in 2020 through 2024.
new text end

new text begin (c) The city of Hermantown shall have its total aid under subdivision 9 increased by
$200,000 for aids payable in 2020 through 2024.
new text end

new text begin (d) The city of West St. Paul shall have its total aid under subdivision 9 increased by
$920,000 for aids payable in 2020 through 2024.
new text end

new text begin (e) The city of Flensburg shall have its total aid under subdivision 9 increased by $38,400
for aids payable in 2020 only.
new text end

new text begin (f) The city of Lilydale shall have its total aid under subdivision 9 increased by $275,000
for aids payable in 2020 only.
new text end

new text begin (g) The city of Scanlon shall have its total aid under subdivision 9 increased by $40,000
for aids payable in 2020 to 2029.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year 2020
and thereafter.
new text end

Sec. 13.

Minnesota Statutes 2018, section 477A.03, subdivision 2a, is amended to read:

Subd. 2a.

Cities.

For aids payable in 2016 and 2017, the total aid paid under section
477A.013, subdivision 9, is $519,398,012. For aids payable in 2018 and deleted text begin thereafterdeleted text end new text begin 2019new text end ,
the total aid paid under section 477A.013, subdivision 9, is $534,398,012.new text begin For aids payable
in 2020 and thereafter, the total aid paid under section 477A.013, subdivision 9, is
$564,990,952.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year 2020
and thereafter.
new text end

Sec. 14.

Minnesota Statutes 2018, section 477A.03, subdivision 2b, is amended to read:

Subd. 2b.

Counties.

(a) For aids payable in 2018 deleted text begin through 2024deleted text end new text begin and 2019new text end , the total aid
payable under section 477A.0124, subdivision 3, is $103,795,000, of which $3,000,000
shall be allocated as required under Laws 2014, chapter 150, article 4, section 6.new text begin For aids
payable in 2020 through 2024, the total aid payable under section 477A.0124, subdivision
3, is $119,091,470 and is subject to the allocations under paragraph (c).new text end For aids payable
in 2025 and thereafter, the total aid payable under section 477A.0124, subdivision 3, is
deleted text begin $100,795,000deleted text end new text begin $116,091,470new text end . Each calendar year, $500,000 of this appropriation shall be
retained by the commissioner of revenue to make reimbursements to the commissioner of
management and budget for payments made under section 611.27. The reimbursements
shall be to defray the additional costs associated with court-ordered counsel under section
611.27. Any retained amounts not used for reimbursement in a year shall be included in the
next distribution of county need aid that is certified to the county auditors for the purpose
of property tax reduction for the next taxes payable year.

(b) For aids payable in 2018 and deleted text begin thereafterdeleted text end new text begin 2019new text end , the total aid under section 477A.0124,
subdivision 4, is $130,873,444.new text begin For aids payable in 2020 and thereafter, the total aid under
section 477A.0124, subdivision 4, is $146,169,914.new text end The commissioner of revenue shall
transfer to the commissioner of management and budget $207,000 annually for the cost of
preparation of local impact notes as required by section 3.987, and other local government
activities. The commissioner of revenue shall transfer to the commissioner of education
$7,000 annually for the cost of preparation of local impact notes for school districts as
required by section 3.987. The commissioner of revenue shall deduct the amounts transferred
under this paragraph from the appropriation under this paragraph. The amounts transferred
are appropriated to the commissioner of management and budget and the commissioner of
education respectively.

new text begin (c) For aids payable under paragraph (a) in 2020 through 2024, $3,000,000 shall be
allocated as required under Laws 2014, chapter 150, article 4, section 6. For aids payable
under paragraph (a) in 2020, an additional $750,000 must be allocated to Mahnomen County
before the money appropriated to county need aid is apportioned among the counties. Of
this increased aid amount allocated to Mahnomen County, one-third must be used by the
county for the Mahnomen Health Center and one-third must be paid from the county to the
White Earth Band of Ojibwe to reimburse the band for the costs of delivering child welfare
services.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year 2020
and thereafter.
new text end

Sec. 15. new text begin STATE FIRE AID PENALTY FORGIVENESS; AUSTIN.
new text end

new text begin Notwithstanding any contrary provision of law, the city of Austin shall receive both its
2016 state fire aid payment under Minnesota Statutes, section 69.021, subdivision 7, and
its 2016 supplemental state aid payment under Minnesota Statutes, section 423A.022,
provided that the sum of the fire state aid and the supplemental state aid that the city
transmitted to the Austin Parttime Firefighters Relief Association in calendar year 2015 to
fund the volunteers firefighters' service pensions met or exceeded the amount required under
the bylaws of that association. The commissioner of revenue shall make a payment of
$103,891.48 for the state fire aid and $25,201.92 for the supplemental aid to the city no
later than June 30, 2019. $129,093.40 in fiscal year 2019 is appropriated from the general
fund to the commissioner of revenue to make the payments under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 16. new text begin APPROPRIATION OF LAPSED AMOUNTS; FIRE REMEDIATION
GRANTS.
new text end

new text begin (a) $643,729 in fiscal year 2019 is appropriated from the general fund to the commissioner
of public safety for grants to remediate the effects of fires in the city of Melrose on September
8, 2016. This appropriation represents the amounts that lapsed by the terms of the
appropriation in Laws 2017, First Special Session chapter 1, article 4, section 31.
new text end

new text begin (b) A grant recipient must use the money appropriated under this section for remediation
costs, including disaster recovery, infrastructure, reimbursement for emergency personnel
costs, reimbursement for equipment costs, and reimbursements for property tax abatements,
incurred by public or private entities as a result of the fires. This is a onetime appropriation
and is available until June 30, 2022.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 17. new text begin APPROPRIATION.
new text end

new text begin $5,000 in fiscal year 2020 only is appropriated from the general fund to the commissioner
of revenue for a grant of $2,600 to the city of Mazeppa and a grant of $2,400 to Wabasha
County. The grants shall be paid by July 20, 2019, and may be used for property tax
abatements and other costs incurred by public and private entities as a result of a fire in the
city of Mazeppa on March 11, 2018. This is a onetime appropriation.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2019.
new text end

ARTICLE 3

LOCAL TAXES

Section 1.

Minnesota Statutes 2018, section 297A.99, subdivision 1, is amended to read:

Subdivision 1.

Authorization; scope.

(a) A political subdivision of this state may impose
a general sales tax (1) under section 297A.992, (2) under section 297A.993, (3) if permitted
by special law, or (4) if the political subdivision enacted and imposed the tax before January
1, 1982, and its predecessor provision.

(b) This section governs the imposition of a general sales tax by the political subdivision.
The provisions of this section preempt the provisions of any special law:

(1) enacted before June 2, 1997, or

(2) enacted on or after June 2, 1997, that does not explicitly exempt the special law
provision from this section's rules by reference.

(d) A political subdivision may not advertise or expend funds for the promotion of a
referendum to support imposing a local deleted text begin optiondeleted text end sales taxdeleted text begin .deleted text end new text begin and may only spend funds related
to imposing a local sales tax to:
new text end

deleted text begin (e) Notwithstanding paragraph (d), a political subdivision may expend funds to:
deleted text end

(1) conduct the referendum;

(2) disseminate information included in the resolution adopted under subdivision 2new text begin , but
only if the disseminated information includes a list of specific projects and the cost of each
individual projectnew text end ;

(3) provide notice of, and conduct public forums at which proponents and opponents on
the merits of the referendum are given equal time to express their opinions on the merits of
the referendum;

(4) provide facts and data on the impact of the proposed new text begin local new text end sales tax on consumer
purchases; and

(5) provide facts and data related to the new text begin individual new text end programs and projects to be funded
with the new text begin local new text end sales tax.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2018, section 297A.99, is amended by adding a subdivision to
read:

new text begin Subd. 1a. new text end

new text begin Purpose statement. new text end

new text begin Local sales taxes are to be used instead of traditional
local revenues only for construction and rehabilitation of capital projects when a clear
regional benefit beyond the taxing jurisdiction can be demonstrated. Use of local sales tax
revenues for local projects decreases the benefits to taxpayers of the deductibility of local
property taxes and the state assistance provided through the property tax refund system and
increases the fiscal inequities between similar communities.
new text end

Sec. 3.

Minnesota Statutes 2018, section 297A.99, subdivision 2, is amended to read:

Subd. 2.

Local resolution before application for authority.

new text begin (a) new text end Before the governing
body of a political subdivision requests legislative approval deleted text begin ofdeleted text end new text begin to impose a local sales tax
authorized bynew text end a special law deleted text begin for a local sales tax that is administered under this sectiondeleted text end , it
shall adopt a resolution indicating its approval of the tax. The resolution must includedeleted text begin , at a
minimum,deleted text end new text begin the following new text end information deleted text begin ondeleted text end new text begin :
new text end

new text begin (1) new text end the proposed tax ratedeleted text begin , how the revenues will be used,deleted text end new text begin ;
new text end

new text begin (2) a detailed description of no more than five capital projects that will be funded with
revenue from the tax;
new text end

new text begin (3) documentation of the share of the economic benefit to or use of each project by
persons residing, or businesses located, outside of the jurisdiction;
new text end

new text begin (4) the amount of local sales tax revenue that would be used for each project and the
estimated time needed to raise that amount of revenue; and
new text end

new text begin (5)new text end the total revenue that will be raised new text begin for all projects new text end before the tax expires, and the
estimated length of time that the tax will be in effectnew text begin if all proposed projects are fundednew text end .

deleted text begin This subdivision applies to local laws enacted after June 30, 1998. deleted text end new text begin (b) The jurisdiction
seeking authority to impose a local sales tax by special law must submit the resolution in
paragraph (a) along with underlying documentation indicating how the benefits under
paragraph (a), clause (3), were determined, to the chairs of both the senate and house
committees with jurisdiction over taxes no later than January 31 of the year in which the
jurisdiction is seeking a special law authorizing the tax.
new text end

new text begin (c) The special legislation granting local sales tax authority is not required to allow
funding for all projects listed in the resolution with the revenue from the local sales tax, but
must not include any projects not contained in the resolution.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to all local sales taxes not authorized by the legislature before July 1, 2019.
new text end

Sec. 4.

Minnesota Statutes 2018, section 297A.99, subdivision 3, is amended to read:

Subd. 3.

new text begin Legislative authority required before voter approval; new text end requirements for
adoption, use, termination.

(a) new text begin A political subdivision must receive legislative authority
to impose a local sales tax before submitting the tax for approval by voters of the political
subdivision. new text end Imposition of a local sales tax is subject to approval by voters of the political
subdivision at a general election. The election must be conducted deleted text begin beforedeleted text end new text begin at a general election
within the two-year period afternew text end the governing body of the political subdivision deleted text begin requests
legislative approval ofdeleted text end new text begin has received authority to imposenew text end the tax.new text begin If the authorizing legislation
allows the tax to be imposed for more than one project, there must be a separate question
approving the use of the tax revenue for each project. Notwithstanding the authorizing
legislation, a project that is not approved by the voters may not be funded with the local
sales tax revenue and the termination date of the tax set in the authorizing legislation must
be reduced proportionately based on the share of that project's cost to the total costs of all
projects included in the authorizing legislation.
new text end

(b) The proceeds of the tax must be dedicated exclusively to payment of the deleted text begin cost of adeleted text end
new text begin construction and rehabilitation costs and associated bonding costs related to the new text end specific
capital improvement deleted text begin which is designated at least 90 days before the referendum on imposition
of the tax is conducteddeleted text end new text begin projects that were approved by the voters under paragraph (a)new text end .

(c) The tax must terminate after deleted text begin the improvement designated under paragraph (b) has
been completeddeleted text end new text begin the revenues raised are sufficient to fund the projects approved by the voters
under paragraph (a)new text end .

(d) After a sales tax imposed by a political subdivision has expired or been terminated,
the political subdivision is prohibited from imposing a local sales tax for a period of one
year. deleted text begin Notwithstanding subdivision 13, this paragraph applies to all local sales taxes in effect
at the time of or imposed after May 26, 1999.
deleted text end

new text begin (e) Notwithstanding paragraph (a), if a political subdivision received voter approval to
seek authority for a local sales tax at the November 6, 2018, general election and is granted
authority to impose a local sales tax before January 1, 2021, the tax may be imposed without
an additional referendum provided that it meets the requirements of subdivision 2 and the
list of specific projects contained in the resolution does not conflict with the projects listed
in the approving referendum.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to all local sales taxes not authorized by the legislature before July 1, 2019.
new text end

Sec. 5.

Laws 1980, chapter 511, section 1, subdivision 1, is amended to read:

Subdivision 1.

new text begin (a) new text end Minnesota Statutes, section deleted text begin 477A.01, Subdivision 18deleted text end new text begin 477A.016new text end , shall
not be deemed to prohibit the city of Duluth from amending its sales and use tax ordinances
so as to impose a sales deleted text begin ordeleted text end new text begin andnew text end use tax at the rate of one percent upon any or all sales or uses
which are taxed by the state of Minnesota pursuant to Minnesota Statutes, chapter 297A deleted text begin or
297Bdeleted text end .

new text begin (b) Notwithstanding Minnesota Statutes, section 477A.016, or any ordinance, city charter,
or other provision of law, pursuant to the approval of the voters at the election on November
7, 2017, the city of Duluth may impose by ordinance an additional sales and use tax of
one-half of one percent for the purposes specified in paragraph (c). The provisions of
Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and
enforcement of the taxes authorized under this paragraph. The tax may not be imposed until
the city complies with the provisions of section 31.
new text end

new text begin (c) Revenues received from the tax authorized by paragraph (b) must be used to pay all
or part of the capital and administrative costs of street, curb, gutter, sidewalk, and bridge
improvements including related lighting and signals in the city of Duluth as outlined in the
Duluth Street Improvement Program 2017, developed by the engineer of the city of Duluth
as designated August 8, 2017.
new text end

new text begin (d) The city of Duluth, pursuant to the approval of the voters at the November 7, 2017,
referendum authorizing the imposition of the taxes in this section, may issue bonds under
Minnesota Statutes, chapter 475, to pay capital and administrative expenses for the projects
described in paragraph (c), until the tax terminates as provided in paragraph (e). A separate
election to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin (e) The tax authorized under this subdivision terminates at the earlier of: (1) 25 years
after the date of initial imposition of the tax; or (2) when the city council determines that
sufficient funds have been raised from the tax to finance the capital and administrative costs
of the improvements described in paragraph (c), plus the additional amount needed to pay
the costs related to issuance of bonds under paragraph (d), including interest bonds. Any
funds remaining after completion of the projects specified in paragraph (c) and retirement
or redemption of bonds in paragraph (d) shall be placed in the general fund of the city. The
tax imposed under paragraph (b) may expire at an earlier time if the city so determines by
ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Duluth and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 6.

Laws 1986, chapter 396, section 5, as amended by Laws 2001, First Special Session
chapter 5, article 12, section 87, and Laws 2012, chapter 299, article 3, section 3, is amended
to read:

Sec. 5. LIQUOR, LODGING, AND RESTAURANT TAXES.

The city may, by resolution, levy in addition to taxes authorized by other law:

(1) a sales tax of not more than three percent on the gross receipts on retail on-sales of
intoxicating liquor and fermented malt beverages when sold at licensed on-sale liquor
establishments located within the downtown taxing area, provided that this tax may not be
imposed if sales of intoxicating liquor and fermented malt beverages are exempt from
taxation under chapter 297A;

(2) a sales tax of not more than three percent on the gross receipts from the furnishing
for consideration of lodging for a period of less than 30 days at a hotel, motel, rooming
house, tourist court, or trailer camp located within the city by a hotel or motel which has
more than 50 rooms available for lodging; deleted text begin the tax imposed under this clause shall be at a
rate that, when added to the sum of the rate of the sales tax imposed under Minnesota
Statutes, chapter 297A, the rate of the sales tax imposed under section 4, and the rate of any
other taxes on lodging in the city of Minneapolis, equals 13 percent;deleted text end and

(3) a sales tax of not more than three percent on the gross receipts on all sales of food
primarily for consumption on or off the premises by restaurants and places of refreshment
as defined by resolution of the city that occur within the downtown taxing area.

The taxes authorized by this section must not be terminated before January 1, 2047. The
taxes shall be imposed and may be adjusted periodically by the city council such that the
rates imposed produce revenue sufficient, together with the tax imposed under section 4,
to finance the purposes described in Minnesota Statutes, section 297A.994, and section 4,
subdivisions 3 and 4. These taxes shall be applied, first, as provided in Minnesota Statutes,
section 297A.994, subdivision 3, clauses (1) to (3), and then, solely to pay, secure, maintain,
and fund the payment of any principal of, premium on, and interest on any bonds or any
other purposes in section 4, subdivision 3 or 4. The commissioner of revenue may enter
into appropriate agreements with the city to provide for the collection of these taxes by the
state on behalf of the city. These taxes shall be subject to the same interest, penalties, and
enforcement provisions as the taxes imposed under Minnesota Statutes, chapter 297A.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after June
30, 2019.
new text end

Sec. 7.

Laws 1986, chapter 462, section 31, as amended by Laws 1991, chapter 291, article
8, section 24, and Laws 2011, chapter 112, article 4, section 6, is amended to read:

Sec. 31. AUTHORITY FOR TAXATION.

Notwithstanding Minnesota Statutes, section 477A.016, or any other law, and
supplemental to the tax imposed by Laws 1982, chapter 523, article 25, section 1, the city
of St. Paul may impose, by ordinance, a tax, at a rate not greater than deleted text begin threedeleted text end new text begin fournew text end percent, on
the gross receipts from the furnishing for consideration of lodging and related services at a
hotel, rooming house, tourist court, motel, or resort, other than the renting or leasing of
space for a continuous period of 30 days or more. The tax does not apply to the furnishing
of lodging and related services by a business having less than 50 lodging rooms. The tax
shall be collected by and its proceeds paid to the city. Ninety-five percent of the revenues
generated by this tax shall be used to fund a convention bureau to market and promote the
city as a tourist or convention center.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the first day of the calendar quarter
beginning at least 30 days after the governing body of the city of St. Paul and its chief
clerical officer comply with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 8.

Laws 1994, chapter 587, article 9, section 11, is amended to read:

Sec. 11. TWO HARBORS LODGING TAX.

Notwithstanding Minnesota Statutes, section 477A.016, or other law, in addition to a
tax authorized in Minnesota Statutes, section 469.190, the city of Two Harbors may impose,
by ordinance, a tax of up to one percent on the gross receipts subject to the lodging tax
under Minnesota Statutes, section 469.190. The proceeds of the tax shall be dedicated and
used to provide preservation, display, and interpretation of the tug boat Edna G. The total
tax imposed by the city under this sectionnew text begin , by Lake County under section 23,new text end and under
Minnesota Statutes, section 469.190, shall not exceed deleted text begin threedeleted text end new text begin fivenew text end percent.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Two Harbors and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 9.

Laws 1998, chapter 389, article 8, section 45, subdivision 1, is amended to read:

Subdivision 1.

Sales and use taxes.

new text begin (a) new text end Notwithstanding Minnesota Statutes, section
477A.016, or any other provision of law, ordinance, or city charter, if approved by the voters
of the city at the next general election held after the date of final enactment of this act, the
city of Two Harbors may impose by ordinance, a sales and use tax at a rate of up to one-half
of one percent for the purposes specified in subdivision 3new text begin , paragraph (a)new text end .

new text begin (b) In addition to the tax in paragraph (a) and notwithstanding Minnesota Statutes,
sections 297A.99 and 477A.016, or any other law, ordinance, or city charter, and as approved
by the voters at the November 6, 2018, general election, the city of Two Harbors may, by
ordinance, impose an additional sales and use tax at a rate of one-half of one percent for
the purposes specified in subdivision 3, paragraph (b). The tax may not be imposed until
the city complies with the provisions of section 31.
new text end

new text begin (c)new text end The provisions of Minnesota Statutes, section deleted text begin 297A.48deleted text end new text begin 297A.99new text end , govern the
imposition, administration, collection, and enforcement of the tax authorized under this
subdivision.

new text begin EFFECTIVE DATE. new text end

Sec. 10.

Laws 1998, chapter 389, article 8, section 45, subdivision 3, as amended by Laws
2008, chapter 366, article 7, section 11, is amended to read:

Subd. 3.

Use of revenues.

new text begin (a) new text end Revenues received from the taxes authorized under
subdivision 1new text begin , paragraph (a),new text end must be used for sanitary sewer separation, wastewater
treatment, water system improvements, and harbor refuge development projects.

new text begin (b) Revenues from the tax authorized under subdivision 1, paragraph (b), must be used
by the city of Two Harbors to pay the costs of collecting and administering the tax and to
finance the capital and administrative costs of water and sewer infrastructure projects
including gravity-fed sewer mains, water mains, drain tile, service lines, street patching,
acquiring property, related engineering, and construction expenses.
new text end

new text begin EFFECTIVE DATE. new text end

Sec. 11.

Laws 1998, chapter 389, article 8, section 45, subdivision 4, is amended to read:

Subd. 4.

Bonding authority.

(a) The city may issue bonds under Minnesota Statutes,
chapter 475, to finance the capital expenditure and improvement projectsnew text begin under subdivision
1, paragraph (a)new text end . An election to approve the bonds under Minnesota Statutes, section 475.58,
may be held in combination with the election to authorize imposition of the tax under
subdivision 1new text begin , paragraph (a)new text end . Whether to permit imposition of the tax and issuance of bonds
may be posed to the voters as a single question. The question must state that the sales tax
revenues are pledged to pay the bonds, but that the bonds are general obligations and will
be guaranteed by the city's property taxes.

(b) new text begin The city may issue bonds under Minnesota Statutes, chapter 475, to pay capital and
administrative expenses for the projects described in subdivision 3, paragraph (b), in an
amount that does not exceed $30,000,000. An election to approve the bonds under Minnesota
Statutes, section 475.58, is not required.
new text end

new text begin (c) new text end The issuance of bonds under this subdivision is not subject to Minnesota Statutes,
section 275.60.

deleted text begin (c)deleted text end new text begin (d)new text end The bonds are not included in computing any debt limitation applicable to the
city, and the levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and
interest on the bonds is not subject to any levy limitation.

The aggregate principal amount of bonds, plus the aggregate of the taxes used directly to
pay eligible capital expenditures and improvements new text begin under subdivision 3, paragraph (a), new text end may
not exceed $20,000,000, plus an amount equal to the costs related to issuance of the bonds.

deleted text begin (d)deleted text end new text begin (e)new text end The taxes may be pledged to and used for the payment of the bonds and any bonds
issued to refund them, only if the bonds and any refunding bonds are general obligations
of the city.

new text begin EFFECTIVE DATE. new text end

Sec. 12.

Laws 1998, chapter 389, article 8, section 45, subdivision 5, is amended to read:

Subd. 5.

Termination of taxes.

new text begin (a) new text end The authority granted under subdivision 1new text begin , paragraph
(a),new text end to the city of Two Harbors to impose sales and use taxes expires when the costs of the
projects described in subdivision 3new text begin , paragraph (a),new text end have been paid.

new text begin (b) The authority granted under subdivision 1, paragraph (b), expires at the earlier of:
(1) 25 years after the tax is first imposed; or (2) when the city council determines that the
amount of revenues received from the taxes first equals or exceeds $30,000,000, plus the
additional amount needed to pay the costs related to issuance of bonds under subdivision
4, paragraph (b), including interest on the bonds. Any funds remaining after completion of
the project and retirement or redemption of the bonds may be placed in the general fund of
the city. The taxes imposed under subdivision 1, paragraph (b), may expire at an earlier
time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

Sec. 13.

Laws 2011, First Special Session chapter 7, article 4, section 10, subdivision 3,
is amended to read:

Subd. 3.

Use of revenues.

Revenues received from taxes authorized by subdivisions 1
and 2 must be used by the city to pay the cost of collecting the taxes and to pay for the
following projects:

(1) $4,500,000 for construction and completion of park improvement projects, including
St. Louis River riverfront improvements; Veteran's Park construction and improvements;
improvements to the Hilltop Park soccer complex and Braun Park baseball complex; capital
equipment and building and grounds improvements at the Pine Valley Park/Pine Valley
Hockey Arena/Cloquet Area Recreation Center; and development of pedestrian trails within
the city;

(2) $5,800,00 for extension of utilities and the construction of all improvements associated
with the development of property adjacent to Highway 33 and Interstate Highway 35,
including payment of all debt service on bonds issued for these; and

(3) $6,200,000 for engineering and construction of infrastructure improvements,
including, but not limited to, storm sewer, sanitary sewer, and water in areas identified as
part of the city's comprehensive land use plan.

Authorized expenses include, but are not limited to, acquiring property and paying
construction expenses related to these improvements, and paying debt service on bonds or
other obligations issued to finance acquisition and construction of these improvements.new text begin
Notwithstanding the revenue allocations in clauses (1) and (3), if the amount spent for the
improvements under clause (2) are less than the $5,800,000 allowed under that clause, the
total amount spent for the purposes listed in clauses (1) and (3) may be increased by the
difference between $5,800,000 and the amount actually spent under clause (2). However,
the total expenditures for projects under this subdivision may not exceed $16,500,000,
excluding any costs related to issuance of bonds under subdivision 4.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Cloquet and its chief clerical officer comply with the provisions of section 645.021,
subdivisions 2 and 3.
new text end

Sec. 14. new text begin CITY OF AVON; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax; authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city
charter, the city of Avon, pursuant to approval by the voters at the general election on
November 6, 2018, may impose by ordinance a sales and use tax of up to one-half of one
percent for the purposes specified in subdivision 2. Except as otherwise provided in this
section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition,
administration, collection, and enforcement of the tax authorized under this subdivision.
The tax may not be imposed until the city complies with the provisions of section 31.
new text end

new text begin Subd. 2. new text end

new text begin Use of revenues. new text end

new text begin Revenues received from taxes authorized by subdivision 1
must be used by the city to:
new text end

new text begin (1) pay the costs of collecting and administering the tax;
new text end

new text begin (2) pay the capital and administrative costs of transportation improvement projects as
adopted in the city of Avon's street priority improvement plan; and
new text end

new text begin (3) pay debt service on bonds issued under subdivision 3 or other obligations issued to
finance the improvements listed in this subdivision in the city.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city may issue bonds under Minnesota Statutes,
chapter 475, to pay the costs of the projects authorized in subdivision 2. The aggregate
principal amount of bonds issued under this subdivision may not exceed $1,500,000 plus
an amount to be applied to the payment of the costs of issuing the bonds. The bonds may
be paid from or secured by any funds available to the city, including the tax authorized
under subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota
Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city,
and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin (a) The tax imposed under subdivision 1 expires at the
earlier of: (1) December 31, 2045; or (2) when the city council determines that $1,500,000
has been received from the tax to pay for the cost of the projects authorized under subdivision
2, plus an amount sufficient to pay the costs related to issuance of the bonds authorized
under subdivision 3, including interest on the bonds.
new text end

new text begin (b) Any funds remaining after payment of all such costs and retirement or redemption
of the bonds shall be placed in the general fund of the city. The tax imposed under subdivision
1 may expire at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 15. new text begin CITY OF BLUE EARTH; LOCAL TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter, and as approved by the voters
at the general election of November 6, 2018, the city of Blue Earth may impose by ordinance
a sales and use tax of one-half of one percent for the purposes specified in subdivision 2.
Except as otherwise provided in this section, the provisions of Minnesota Statutes, section
297A.99, govern the imposition, administration, collection, and enforcement of the tax
authorized under this subdivision. The tax may not be imposed until the city complies with
the provisions of section 31.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Blue Earth to pay the costs of collecting
and administering the tax and to finance the capital and administrative costs of constructing
and funding sewer plant improvements, street reconstruction projects, and recreational
amenities. The total that may be raised from the tax to pay for these projects is limited to
$5,000,000, plus the costs related to the issuance and paying debt service on bonds for these
projects.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Blue Earth may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $5,000,000, plus an amount to be applied to the payment of the costs of issuing
the bonds. The bonds may be paid from or secured by any funds available to the city of
Blue Earth, including the tax authorized under subdivision 1. The issuance of bonds under
this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Blue Earth, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
principal and interest on the bonds is not subject to any levy limitation. A separate election
to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 25 years after the tax is first imposed; or (2) when the city council determines
that $5,000,000, plus an amount sufficient to pay the costs related to issuing the bonds
authorized under subdivision 3, including interest on the bonds, has been received from the
tax to pay for the cost of the projects authorized under subdivision 2. Any funds remaining
after payment of all such costs and retirement or redemption of the bonds due to timing of
the termination under Minnesota Statutes, section 297A.99, shall be placed in the general
fund of the city. The tax imposed under subdivision 1 may expire at an earlier time if the
city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Blue Earth and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 16. new text begin CITY OF CAMBRIDGE; TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and as approved by the voters at the November 6, 2018, general election, the city of
Cambridge may impose, by ordinance, a sales and use tax of one-half of one percent for
the purposes specified in subdivision 2. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision. The tax may not
be imposed until the city complies with the provisions of section 31 as it relates to funding
of the street improvements in subdivision 2, clause (2).
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Cambridge to pay the costs of collecting
and administering the tax and paying for the following infrastructure projects in the city,
including securing and paying debt service on bonds issued to finance all or part of the
following projects:
new text end

new text begin (1) $8,000,000 plus associated bonding costs for construction of a new facility to house
the Cambridge Public Library and the East Central Regional Library Headquarters; and
new text end

new text begin (2) $14,000,000 plus associated bonding costs for street improvements outlined in the
Street Capital Improvement Program approved by the city council as of January 22, 2019,
and outdoor park improvements described in the park master plan as of January 22, 2019.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Cambridge may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed: (1) $8,000,000 for the project listed in subdivision 2, clause (1), plus an amount
applied to the payment of costs of issuing the bonds; and (2) $14,000,000 for the projects
listed in subdivision 2, clause (2), plus an amount applied to the payment of costs of issuing
the bonds. The bonds may be paid from or secured by any funds available to the city of
Cambridge, including the tax authorized under subdivision 1. The issuance of bonds under
this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) December 31, 2043; or (2) when the city council determines that the city has
received from this tax $22,000,000 to fund the projects listed in subdivision 2 plus an amount
sufficient to pay costs, including interest costs, related to the issuance of the bonds authorized
in subdivision 3. Any funds remaining after payment of the allowed costs due to timing of
the termination under Minnesota Statutes, section 297A.99, shall be placed in the city's
general fund. The tax imposed under subdivision 1 may expire at an earlier time if the city
so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Cambridge and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 17. new text begin CITY OF DETROIT LAKES; LOCAL SALES AND USE TAX
AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and as approved by the voters at the November 6, 2018, general election, the city of Detroit
Lakes may impose, by ordinance, a sales and use tax of one-half of one percent for the
purposes specified in subdivision 2. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Detroit Lakes to pay the costs of collecting
and administering the tax, and construction of a new police department facility in the city,
including securing and paying debt service on bonds issued to finance all or part of this
project. The total amount of the police department facility to be funded with the tax imposed
under subdivision 1 shall not exceed $6,700,000, excluding associated debt service costs.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Detroit Lakes may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project
authorized in subdivision 2. The aggregate principal amount of bonds issued under this
subdivision may not exceed $6,700,000, plus an amount applied to the payment of costs of
issuing the bonds. The bonds may be paid from or secured by any funds available to the
city of Detroit Lakes, including the tax authorized under subdivision 1. The issuance of
bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not subject to any provisions of the home rule charter of the city of
Detroit Lakes and are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) ten years after the tax is first imposed; or (2) when the city council determines
that the city has received $6,700,000 from this tax to fund the projects listed in subdivision
2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of
the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed
costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be
placed in the city's general fund. The tax imposed under subdivision 1 may expire at an
earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Detroit Lakes and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 18. new text begin CITY OF ELK RIVER; TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance, and as approved
by the voters at the November 6, 2018, general election, the city of Elk River may impose,
by ordinance, a sales and use tax of one-half of one percent for the purposes specified in
subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota
Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement
of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin (a) The revenues derived from the tax
authorized under subdivision 1 must be used by the city of Elk River to:
new text end

new text begin (1) pay the costs of collecting and administering the tax;
new text end

new text begin (2) pay the capital and administrative costs of various recreational facility and park
improvements including any or all of the following: a multipurpose recreational facility
such as an ice arena, a community meeting and activity space, and a synthetic turf field
house; senior center facility improvements; Lion John Weicht Park improvements, Lions
Park Center space improvements, and a community picnic pavilion addition; youth athletic
complex improvements; Orono Park improvements; dredging Lake Orono; and citywide
trail connection improvements; and
new text end

new text begin (3) secure and pay debt service on bonds issued to finance all or part of the projects
listed in clause (2).
new text end

new text begin (b) The total that may be raised from the tax to pay for these projects is limited to
$35,000,000, plus the costs related to the issuance and paying debt service on bonds for
these projects.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Elk River may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $35,000,000, plus an amount applied to the payment of costs of issuing the
bonds. The bonds may be paid from or secured by any funds available to the city of Elk
River, including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not subject to any provisions of the home rule charter of the city of
Elk River and are not included in computing any debt limitation applicable to the city. Any
levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on
the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 25 years after the tax is first imposed; or (2) when the city council determines
that the city has received $35,000,000 from this tax to fund the projects listed in subdivision
2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of
the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed
costs due to timing of the termination under section 297A.99 shall be placed in the city's
general fund. The tax imposed under subdivision 1 may expire at an earlier time if the city
so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Elk River and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 19. new text begin CITY OF EXCELSIOR; LOCAL SALES AND USE TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city
charter, the city of Excelsior may impose, by ordinance, a sales and use tax of up to one-half
of one percent for the purposes specified in subdivision 2, if approved by the voters at a
general election held before December 31, 2020. Except as otherwise provided in this
section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition,
administration, collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Excelsior to pay the costs of collecting and
administering the tax and to finance the capital and administrative costs of improvements
to the commons as indicated in the Commons Master Plan as adopted by the city council
on November 20, 2017. Authorized expenses include, but are not limited to, improvements
for walkability and accessibility, enhancement of beach area and facilities, prevention and
management of shoreline erosion, redesign of the port and band shell, improvement of
playground equipment, and securing and paying debt service on bonds issued under
subdivision 3 or other obligations issued to the improvements listed in this subdivision in
the city of Excelsior.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) If the imposition of the tax is approved by the voters
under subdivision 1, the city of Excelsior may issue bonds under Minnesota Statutes, chapter
475, to finance all or a portion of the costs of the projects authorized in subdivision 2,
without a second vote. The aggregate principal amount of bonds issued under this subdivision
may not exceed $7,000,000, plus an amount to be applied to the payment of the costs of
issuing the bonds. The bonds may be paid from or secured by any funds available to the
city of Excelsior, including the tax authorized under subdivision 1. The issuance of bonds
under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Excelsior, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal
and interest on the bonds is not subject to any levy limitation. A separate election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the later
of: (1) 25 years after the tax is first imposed; or (2) when the city council determines that
$7,000,000 has been received from the tax to pay for the cost of the projects authorized
under subdivision 2, plus an amount sufficient to pay the costs related to issuance of the
bonds authorized under subdivision 3, including interest on the bonds. Any funds remaining
after payment of all such costs and retirement or redemption of the bonds shall be placed
in the general fund of the city. The tax imposed under subdivision 1 may expire at an earlier
time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Excelsior and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 20. new text begin CITY OF GLENWOOD; TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter, and as approved by the voters
at the November 6, 2018, general election, the city of Glenwood may impose, by ordinance,
a sales and use tax of up to one-half of one percent for the purposes specified in subdivision
2. Except as otherwise provided in this section, the provisions of Minnesota Statutes, section
297A.99, govern the imposition, administration, collection, and enforcement of the tax
authorized under this subdivision. The tax may not be imposed until the city complies with
the provisions of section 31.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Glenwood to pay the costs of collecting and
administering the tax and to finance, including securing and paying debt service on, all or
part of the following projects:
new text end

new text begin (1) the capital costs of the Phases II and III improvements to 2nd Street SE as set forth
in the city's capital improvement plan;
new text end

new text begin (2) the development and expansion of, and improvements to, city parks, trails, and
recreational facilities; and
new text end

new text begin (3) improvements to Glenwood City Hall and police station.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Glenwood may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $2,800,000, plus an amount applied to the payment of costs of issuing the bonds.
The bonds may be paid from or secured by any funds available to the city of Glenwood,
including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not subject to any provisions of the home rule charter of the city of
Glenwood and are not included in computing any debt limitation applicable to the city. Any
levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on
the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines
that the city has received $2,800,000 from this tax to fund the projects listed in subdivision
2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of
the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed
costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be
placed in the city's general fund. The tax imposed under subdivision 1 may expire at an
earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Glenwood and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 21. new text begin CITY OF INTERNATIONAL FALLS; TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and as approved by the voters at the November 6, 2018, general election, the city of
International Falls may impose, by ordinance, a sales and use tax of up to one percent for
the purposes specified in subdivision 2. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision. The tax may not
be imposed until the city complies with the provisions of section 31.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of International Falls to pay the costs of
collecting and administering the tax, and paying for transportation and other public
infrastructure projects in the city, including securing and paying debt service on bonds
issued to finance all or part of these projects. The total amount of transportation and other
public infrastructure projects to be funded with the tax imposed under subdivision 1 shall
not exceed $30,000,000, excluding associated debt service costs.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of International Falls may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project
authorized in subdivision 2. The aggregate principal amount of bonds issued under this
subdivision may not exceed $30,000,000, plus an amount applied to the payment of costs
of issuing the bonds. The bonds may be paid from or secured by any funds available to the
city of International Falls, including the tax authorized under subdivision 1. The issuance
of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not subject to any provisions of the home rule charter of the city of
International Falls and are not included in computing any debt limitation applicable to the
city. Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and
interest on the bonds is not subject to any levy limitation. A separate election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 30 years after the tax is first imposed; or (2) when the city council determines
that the city has received $30,000,000 from this tax to fund the projects listed in subdivision
2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of
the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed
costs due to timing of the termination under section 297A.99 shall be placed in the general
fund of the city. The tax imposed under subdivision 1 may expire at an earlier time if the
city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of International Falls and its chief clerical officer comply with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end

Sec. 22. new text begin CITY OF LA CRESCENT; LOCAL LODGING TAX AUTHORIZED.
new text end

new text begin Notwithstanding Minnesota Statutes, section 477A.016, or other law, in addition to a
tax authorized in Minnesota Statutes, section 469.190, the city of La Crescent may impose
by ordinance a tax of up to two percent on the gross receipts subject to the lodging tax under
Minnesota Statutes, section 469.190. The proceeds of the tax shall be split evenly between
(1) the city chamber of commerce to promote tourism in southeastern Minnesota, and (2)
the La Crescent Area Event Center to promote local tourism.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of La Crescent and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 23. new text begin LAKE COUNTY; LOCAL LODGING TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Lodging tax. new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 477A.016,
or any other provision of law, ordinance, or city charter, the Board of Commissioners of
Lake County may impose, by ordinance, a tax of up to four percent on the gross receipts
subject to the lodging tax under Minnesota Statutes, section 469.190. This tax is in addition
to any tax imposed under Minnesota Statutes, section 469.190. The total tax imposed by
the county under this section, by the city of Two Harbors under Laws 1994, chapter 587,
article 9, section 11, and under Minnesota Statutes, section 469.190, must not exceed seven
percent.
new text end

new text begin (b) No other city or town located in Lake County that did not impose a local sales tax
under Minnesota Statutes, section 469.190, prior to May 1, 2019, may impose a tax under
Minnesota Statutes, section 469.190, while a tax is in effect under this section.
new text end

new text begin Subd. 2. new text end

new text begin Allowed use of revenues. new text end

new text begin The revenues derived from the taxes imposed in
subdivision 1 must be used to fund a new Lake County Event and Visitors Bureau as
established by or contracted with the Board of Commissioners of Lake County. The Board
of Commissioners must use 75 percent of revenues for marketing the county and 25 percent
of revenues to fund and promote community events and festivals in the county. The Board
of Commissioners of Lake County must annually review the budget of the Lake County
Event and Visitors Bureau. The event and visitors bureau may not receive revenues raised
from the taxes imposed in subdivision 1 until the Board of Commissioners approves the
annual budget.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of Lake
County and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 24. new text begin CITY OF NORTH MANKATO; LOCAL FOOD AND BEVERAGE TAX
AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Food and beverage tax authorized. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any ordinance, city charter, or other provision of law, the city of North
Mankato may, by ordinance, impose a sales tax of up to one percent on the gross receipts
on all sales of food and beverages by a restaurant or place of refreshment, as defined by
resolution of the city, that are located within the city. For purposes of this section, "food
and beverages" includes retail on-sale of intoxicating liquor and fermented malt beverages.
new text end

new text begin Subd. 2. new text end

new text begin Use of proceeds from tax. new text end

new text begin (a) The proceeds of any tax imposed under
subdivision 1 shall be used by the city to pay all or a portion of the expenses of:
new text end

new text begin (1) operation, maintenance, and capital expenses for the Caswell Park Regional Sporting
Complex; and
new text end

new text begin (2) for costs related to regional tourism events.
new text end

new text begin (b) Authorized capital expenses include securing or paying debt service on bonds or
other obligations issued to finance the construction of the Caswell Park Regional Sporting
Complex facilities.
new text end

new text begin Subd. 3. new text end

new text begin Collection, administration, and enforcement. new text end

new text begin If the city desires, it may enter
into an agreement with the commissioner of revenue to administer, collect, and enforce the
taxes authorized under subdivisions 1 and 2. If the commissioner agrees to collect the tax,
the provisions of Minnesota Statutes, section 297A.99, related to collection, administration,
and enforcement apply.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of North Mankato and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 25. new text begin CITY OF PERHAM; LOCAL SALES AND USE TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law or ordinance, and
based on the approval by the voters at the November 6, 2018, election, the city of Perham
may impose by ordinance a sales and use tax of up to one-half of one percent for the purposes
specified in subdivision 2. Except as otherwise provided in this section, the provisions of
Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and
enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of revenues. new text end

new text begin The revenues derived from the tax authorized under subdivision
1 must be used by the city of Perham to:
new text end

new text begin (1) pay the costs of collecting and administering the tax;
new text end

new text begin (2) finance the capital costs of site preparation, redevelopment, renovation, and
construction of buildings, land, and infrastructure at the site of the Perham Area Community
Center; and
new text end

new text begin (3) pay debt service on bonds issued under subdivision 3 or other obligations issued to
the improvements listed in this subdivision in the city of Perham.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Perham may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $5,200,000, plus an amount to be applied to the payment of the costs of issuing
the bonds. The bonds may be paid from or secured by any funds available to the city of
Perham, including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Perham, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal
and interest on the bonds is not subject to any levy limitation. A separate election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines
that $5,200,000 has been received from the tax to pay for the cost of the projects authorized
under subdivision 2, plus an amount sufficient to pay the costs related to issuance of the
bonds authorized under subdivision 3, including interest on the bonds. Any funds remaining
after payment of all such costs and retirement or redemption of the bonds shall be placed
in the general fund of the city. The tax imposed under subdivision 1 may expire at an earlier
time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Perham and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 26. new text begin CITY OF PLYMOUTH; LOCAL LODGING TAX AUTHORIZED.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of
law, ordinance, or city charter, the city council for the city of Plymouth may impose by
ordinance a tax of up to three percent on the gross receipts subject to the lodging tax under
Minnesota Statutes, section 469.190. This tax is in addition to any tax imposed under
Minnesota Statutes, section 469.190, and the total tax imposed under that section and this
provision must not exceed six percent.
new text end

new text begin (b) Two-thirds of the revenue from the tax imposed under this section must be dedicated
and used for capital improvements to public recreational facilities and marketing and
promotion of the community, and the remaining one-third of the revenue must be used for
the same purposes as a tax imposed under Minnesota Statutes, section 469.190.
new text end

new text begin (c) The tax imposed under this authority terminates at the earlier of: (1) five years after
the tax is first imposed; or (2) December 31, 2025.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Plymouth and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 27. new text begin CITY OF SAUK CENTRE; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city
charter, the city of Sauk Centre, pursuant to approval by the voters at the general election
on November 6, 2018, may impose by ordinance a sales and use tax of up to one-half of
one percent and a $20 motor vehicle excise tax for the purposes specified in subdivision 2.
Except as otherwise provided in this section, the provisions of Minnesota Statutes, section
297A.99, govern the imposition, administration, collection, and enforcement of the tax
authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of revenues. new text end

new text begin Revenues received from taxes authorized by subdivision 1
must be used by the city to:
new text end

new text begin (1) pay the costs of collecting and administering the tax;
new text end

new text begin (2) pay the capital costs of city infrastructure improvement projects directly related to
the reconstruction of Trunk Highway 71; and
new text end

new text begin (3) pay debt service on bonds issued under subdivision 3 or other obligations issued to
finance the improvements listed in this subdivision in the city.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city may issue bonds under Minnesota Statutes,
chapter 475, to pay the costs of the projects authorized in subdivision 2. The aggregate
principal amount of bonds issued under this subdivision may not exceed $10,000,000 plus
an amount to be applied to the payment of the costs of issuing the bonds. The bonds may
be paid from or secured by any funds available to the city, including the tax authorized
under subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota
Statutes, sections 275.60 and 275.61.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) December 31, 2045; or (2) when the city council determines that $10,000,000
has been received from the tax to pay for the cost of the projects authorized under subdivision
2, plus an amount sufficient to pay the costs related to issuance of the bonds authorized
under subdivision 3, including interest on the bonds. Any funds remaining after payment
of all such costs and retirement or redemption of the bonds shall be placed in the general
fund of the city. The tax imposed under subdivision 1 may expire at an earlier time if the
city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Sauk Centre and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 28. new text begin CITY OF VIRGINIA; LOCAL SALES AND USE TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and as approved by the voters at the November 6, 2018, general election, the city of Virginia
may impose, by ordinance, a sales and use tax of up to one percent for the purposes specified
in subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota
Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement
of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Virginia to pay the costs of collecting and
administering the tax, and to finance the costs of renovation, reconstruction, expansion, and
improvements of the Miner's Memorial recreation complex and convention center. Authorized
costs include engineering and construction costs and associated bond issuance costs.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Virginia may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $30,000,000, plus an amount applied to the payment of costs of issuing the
bonds. The bonds may be paid from or secured by any funds available to the city of Virginia,
including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not subject to any provisions of the home rule charter of the city of
Virginia and are not included in computing any debt limitation applicable to the city. Any
levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on
the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines
that the city has received $30,000,000 from this tax to fund the projects listed in subdivision
2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of
the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed
costs due to timing of the termination under section 297A.99 shall be placed in the city's
general fund. The tax imposed under subdivision 1 may expire at an earlier time if the city
so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Virginia and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 29. new text begin CITY OF WILLMAR; TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and as approved by the voters at the November 6, 2018, general election, the city of Willmar
may impose, by ordinance, a sales and use tax of up to one-half of one percent for the
purposes specified in subdivision 3. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Excise tax authorized. new text end

new text begin Notwithstanding Minnesota Statutes, section 477A.016,
or any other contrary provision of law, ordinance, or city charter, the city of Willmar may
impose by ordinance, for the purposes specified in subdivision 3, an excise tax of up to $20
per motor vehicle, as defined by ordinance, purchased or acquired from any person engaged
within the city of Willmar in the business of selling motor vehicles at retail.
new text end

new text begin Subd. 3. new text end

new text begin Use of revenues. new text end

new text begin (a) The revenues derived from the taxes authorized under
subdivisions 1 and 2 must be used by the city of Willmar to pay the costs of collecting and
administering the taxes, and to pay for the projects listed in this subdivision, including
securing and paying debt service on bonds issued to finance all or part of these projects.
The total amount of projects to be funded with the taxes imposed under subdivisions 1 and
2 shall not exceed $30,000,000 plus the costs related to the issuance and paying debt service
on bonds for these projects. The amount that may be spent on each project is limited to:
new text end

new text begin (1) $2,000,000 for a community center replacement;
new text end

new text begin (2) $6,000,000 for new athletic fields;
new text end

new text begin (3) $3,000,000 for infrastructure improvements at Robins Island Regional Park;
new text end

new text begin (4) $2,000,000 for a new playground and spectator amenities at Swansson Field Regional
Park;
new text end

new text begin (5) $7,000,000 for storm water management infrastructure improvements; and
new text end

new text begin (6) $10,000,000 for a new recreation and event center.
new text end

new text begin (b) Notwithstanding the limits listed in paragraph (a) the city may by ordinance reallocate
up to ten percent of the funds designated for one or more projects listed in that paragraph
to other projects listed in that paragraph.
new text end

new text begin Subd. 4. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Willmar may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
subdivision 3. The aggregate principal amount of bonds issued under this subdivision may
not exceed $30,000,000, plus an amount applied to the payment of costs of issuing the
bonds. The bonds may be paid from or secured by any funds available to the city of Willmar,
including the taxes authorized under subdivisions 1 and 2. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not subject to any provisions of the home rule charter of the city of
Willmar and are not included in computing any debt limitation applicable to the city. Any
levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on
the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 5. new text end

new text begin Termination of taxes. new text end

new text begin The taxes imposed under subdivisions 1 and 2 expire
at the earlier of: (1) 13 years after the taxes are first imposed; or (2) when the city council
determines that the city has received $30,000,000 from this tax to fund the projects listed
in subdivision 3 plus an amount sufficient to pay interest on and the costs of the issuance
of the bonds authorized in subdivision 4. Any funds remaining after payment of the allowed
costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be
placed in the city's general fund. The taxes imposed under subdivisions 1 and 2 may expire
at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Willmar and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 30. new text begin CITY OF WORTHINGTON; TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and as approved by the voters at the November 6, 2018, general election, the city of
Worthington may impose, by ordinance, a sales and use tax of one-half of one percent for
the purposes specified in subdivision 3. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision. The taxes under
this subdivision and subdivision 2 may not be imposed until the city complies with the
provisions of section 31.
new text end

new text begin Subd. 2. new text end

new text begin Excise tax authorized. new text end

new text begin Notwithstanding Minnesota Statutes, section 477A.016,
or any other contrary provision of law, ordinance, or city charter, the city of Worthington
may impose by ordinance, for the purposes specified in subdivision 3, an excise tax of up
to $20 per motor vehicle, as defined by ordinance, purchased or acquired from any person
engaged within the city of Worthington in the business of selling motor vehicles at retail.
new text end

new text begin Subd. 3. new text end

new text begin Use of tax revenues. new text end

new text begin (a) The revenues derived from the taxes authorized under
subdivisions 1 and 2 must be used by the city of Worthington to pay the costs of collecting
and administering the tax and paying for the projects listed in this subdivision, including
securing and paying debt service on bonds issued to finance all or part of the following
projects:
new text end

new text begin (1) improvements to the aquatic center;
new text end

new text begin (2) improvements to the field house;
new text end

new text begin (3) improvements to the ice arena;
new text end

new text begin (4) other park and recreation capital projects and improvements;
new text end

new text begin (5) lake quality improvement; and
new text end

new text begin (6) improvements to the 10th Street plaza.
new text end

new text begin (b) The total amount of projects to be funded with the taxes imposed under subdivisions
1 and 2 shall not exceed $25,000,000 plus the costs related to the issuance of and paying
debt service on bonds for these projects.
new text end

new text begin Subd. 4. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Worthington may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the projects
authorized in subdivision 3. The aggregate principal amount of bonds issued under this
subdivision may not exceed $25,000,000 plus an amount applied to the payment of costs
of issuing the bonds. The bonds may be paid from or secured by any funds available to the
city of Worthington, including the taxes authorized under subdivisions 1 and 2. The issuance
of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not subject to any provisions of the home rule charter of the city of
Worthington and are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 5. new text end

new text begin Termination of taxes. new text end

new text begin The taxes imposed under subdivisions 1 and 2 expire
at the earlier of: (1) 15 years after the taxes are first imposed; or (2) when the city council
determines that the city has received $25,000,000 from this tax to fund the projects listed
in subdivision 3 plus an amount sufficient to pay interest on and the costs of the issuance
of the bonds authorized in subdivision 4. Any funds remaining after payment of the allowed
costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be
placed in the city's general fund. The taxes imposed under subdivisions 1 and 2 may expire
at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Worthington and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 31. new text begin RESOLUTION AND PUBLIC NOTICE OF SPECIFIC PROJECTS TO
BE FUNDED WITH A LOCAL SALES TAX.
new text end

new text begin (a) A city authorized to impose a local sales tax based on voter approval at the November
2018 general election that is subject to this provision must meet the requirements in this
section before imposing the tax. The city must pass a resolution at a regularly scheduled
city council meeting outlining each of the specific capital projects that will be funded by
the tax and the anticipated amount of the revenues to be raised from the tax that will be used
for each project. Within allowed funding areas listed in the authorized uses of the tax revenue,
the city must give priority to funding projects of regional significance. For purposes of this
section a "specific capital project" means:
new text end

new text begin (1) a single building or structure including associated infrastructure needed to safely
access or use the building or structure;
new text end

new text begin (2) improvements within a single park or named recreation area;
new text end

new text begin (3) a contiguous trail;
new text end

new text begin (4) a contiguous segment of roadway, or two or more contiguous segments of roadway
provided that all segments of the roadway are listed, and including city infrastructure beneath
the roadway provided the infrastructure is explicitly listed; and
new text end

new text begin (5) a sanitary sewer, storm sewer, or water project in a contiguous geographic area served
by the project that is specifically described in the resolution.
new text end

new text begin (b) The resolution must be sent to the commissioner of revenue and the tax may not be
imposed until the commissioner certifies that the resolution meets the requirements of this
section. The resolution must also be published on the city's website in a manner easily
accessible to the public either through a link displayed on the city's home page or by
publishing it directly on the city's home page. The resolution must remain on the website
until the tax terminates. Only projects listed in the resolution may be funded by the local
sales tax.
new text end

new text begin (c) The authority to impose a local sales tax that is subject to this section expires on
January 1, 2021, if the commissioner has not certified that the city has passed a resolution
that meets the requirements of this section by the last business day before December 31,
2020.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

ARTICLE 4

TAX INCREMENT FINANCING

Section 1.

Laws 2008, chapter 366, article 5, section 26, as amended by Laws 2013, chapter
143, article 9, section 11, is amended to read:

Sec. 26. BLOOMINGTON TAX INCREMENT FINANCING; FIVE-YEAR RULE.

(a) The requirements of Minnesota Statutes, section 469.1763, subdivision 3, that
activities must be undertaken within a five-year period from the date of certification of a
tax increment financing district, are increased to a deleted text begin 15-yeardeleted text end new text begin 25-yearnew text end period for the Port
Authority of the City of Bloomington's Tax Increment Financing District No. 1-I,
Bloomington Central Station.

(b) Notwithstanding the provisions of Minnesota Statutes, section 469.176, or any other
law to the contrary, the city of Bloomington and its port authority may extend the duration
limits of the district for a period through December 31, 2039.

(c) Effective for taxes payable in 2014, tax increment for the district must be computed
using the current local tax rate, notwithstanding the provisions of Minnesota Statutes, section
469.177, subdivision 1a.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the city of
Bloomington with the requirements of Minnesota Statutes, section 645.021, subdivision 3.
new text end

Sec. 2.

Laws 2014, chapter 308, article 6, section 8, subdivision 1, as amended by Laws
2017, First Special Session chapter 1, article 6, section 11, is amended to read:

Subdivision 1.

Authority to create districts.

(a) The governing body of the city of
Edina or its development authority may establish one or more tax increment financing
housing districts in the Southeast Edina Redevelopment Project Area, as the boundaries
exist on March 31, 2014.

(b) The authority to request certification of districts under this section expires on
December 31, deleted text begin 2019deleted text end new text begin 2021new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective without local approval under Minnesota
Statutes, section 645.023, subdivision 1, paragraph (b).
new text end

Sec. 3.

Laws 2014, chapter 308, article 6, section 8, subdivision 3, is amended to read:

Subd. 3.

Pooling authority.

The city may elect to treat expenditures of increment from
the Southdale 2 district for a housing project of a district established under this section as
expenditures qualifying under Minnesota Statutes, section 469.1763, subdivision 2, paragraph
deleted text begin (d): (1) without regard to whether the housing meets the requirement of a qualified building
under section 42 of the Internal Revenue Code; and (2) may increase by an additional 25
percentage points the permitted amount of expenditures for activities located outside the
geographic area of the district permitted under that sectiondeleted text end new text begin (b)new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon local approval by the governing
body of the city of Edina and its compliance with the requirements of Minnesota Statutes,
section 645.021, subdivision 3.
new text end

Sec. 4. new text begin CITY OF CHAMPLIN; TAX INCREMENT FINANCING DISTRICT;
PROJECT REQUIREMENTS.
new text end

new text begin Subdivision 1. new text end

new text begin Five-year rule. new text end

new text begin The five-year rule under Minnesota Statutes, section
469.1763, subdivision 3, is extended to a ten-year period for the Mississippi Crossings tax
increment financing district.
new text end

new text begin Subd. 2. new text end

new text begin Term of district. new text end

new text begin The term of the Mississippi Crossings tax increment district
is extended an additional five years.
new text end

new text begin Subd. 3. new text end

new text begin Revenues for decertification. new text end

new text begin Minnesota Statutes, section 469.1763, subdivision
4, does not apply to the Mississippi Crossings tax increment financing district.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end

Sec. 5. new text begin CITY OF MINNEAPOLIS; UPPER HARBOR TERMINAL
REDEVELOPMENT PROJECT.
new text end

new text begin Subdivision 1. new text end

new text begin Qualifying rules. new text end

new text begin Notwithstanding the criteria in Minnesota Statutes,
section 469.174, subdivision 10, the governing body of the city of Minneapolis may establish
by resolution one or more redevelopment tax increment financing districts within that portion
of the North Washington Industrial Park Redevelopment Project Area as its boundaries
existed on January 1, 2019, located north of Lowry Avenue. In each resolution, the city
must find that each parcel in the district was part of property that was formerly used as a
municipally owned intermodal barge shipping facility that can no longer be used for such
purpose due to the closure of the Upper St. Anthony Falls Lock under the federal Water
Resources Reform and Development Act of 2014. Except as provided in this section, the
provisions of Minnesota Statutes, sections 469.174 to 469.1794, apply to each district created
under this section.
new text end

new text begin Subd. 2. new text end

new text begin Use of increments. new text end

new text begin Minnesota Statutes, section 469.176, subdivision 4j, does
not apply to any district established under this section.
new text end

new text begin Subd. 3. new text end

new text begin Five-year rule. new text end

new text begin The five-year period under Minnesota Statutes, section 469.1763,
subdivision 3, is extended to ten years for any district established under this section.
new text end

new text begin Subd. 4. new text end

new text begin Pooling authority. new text end

new text begin Notwithstanding Minnesota Statutes, section 469.1763,
subdivision 2, tax increments from any district established under this section may be
expended anywhere within the portion of the project area as described in subdivision 1, on
eligible costs permitted under Minnesota Statutes, sections 469.174 to 469.1794.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Minneapolis and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 6. new text begin EXPENDITURE OF HAZARDOUS SUBSTANCE SUBDISTRICT TAX
INCREMENT.
new text end

new text begin Notwithstanding the provisions of Minnesota Statutes, section 469.1763, or any other
law to the contrary, the city of Roseville and the Roseville Economic Development Authority
may use any or all increment generated from Hazardous Substance Subdistrict No. 17A for
the purpose of financing environmental remediation pursuant to one or more response action
plans on the parcels within or adjacent to the parcels in the subdistrict as originally certified,
regardless of the date of approval of the response action plan by the Pollution Control
Agency.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the governing body
of the city of Roseville with the requirements of Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 7. new text begin CITY OF DULUTH; TAX INCREMENT FINANCING DISTRICT;
PROJECT REQUIREMENTS.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment. new text end

new text begin The city of Duluth or the Duluth Economic Development
Authority may establish one or more redevelopment tax increment financing districts located
in the city of Duluth, St. Louis County, Minnesota, within the area bordered on the northeast
by Slip 3 and the Pier B Resort property line extended northwest to Interstate 35, on the
southeast by the Duluth Harbor, on the southwest by the Compass Minerals property line
extended northwest to Interstate 35, and on the northwest by Interstate 35, together with
adjacent roads and rights-of-way; and such property is deemed to meet the requirements of
Minnesota Statutes, section 469.174, subdivision 10.
new text end

new text begin Subd. 2. new text end

new text begin Eligible expenditures. new text end

new text begin Expenditures incurred in connection with the
development of the property described in subdivision 1 are deemed to meet the requirements
of Minnesota Statutes, section 469.176, subdivision 4j. Minnesota Statutes, section 469.176,
subdivision 4l, does not apply to any tax increment financing district established in the area
described in subdivision 1. Eligible expenditures for any tax increment financing district
established in the area described in subdivision 1 include, without limitation, seawalls and
pier facings adjacent to the boundaries of such district.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance with Minnesota Statutes,
section 645.021, subdivisions 2 and 3.
new text end

Sec. 8. new text begin CITY OF BURNSVILLE; TIF AUTHORITY.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment. new text end

new text begin Under the special rules established in subdivision 2, the
economic development authority of the city of Burnsville or the city of Burnsville may
establish one or more redevelopment districts located wholly within the area of the city of
Burnsville, Dakota County, Minnesota, limited to the parcels comprising the Burnsville
Center mall together with adjacent rights-of-way.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin If the city of authority establishes a tax increment financing
district under this section, the following special rules apply:
new text end

new text begin (1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10; and
new text end

new text begin (2) expenditures incurred in connection with the development of the property described
in subdivision 1 are deemed to meet the requirements of Minnesota Statutes, section 469.176,
subdivision 4j.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon approval by the governing body
of the city of Burnsville and compliance with the requirements of Minnesota Statutes, section
645.021.
new text end

ARTICLE 5

PUBLIC FINANCE

Section 1.

Minnesota Statutes 2018, section 37.31, subdivision 1, is amended to read:

Subdivision 1.

Bonding authority.

The society may issue negotiable bonds in a principal
amount that the society determines necessary to provide sufficient money for achieving its
purposes, including the payment of interest on bonds of the society, the establishment of
reserves to secure its bonds, the payment of fees to a third party providing credit
enhancement, and the payment of all other expenditures of the society incident to and
necessary or convenient to carry out its corporate purposes and powers. Bonds of the society
may be issued as bonds or notes or in any other form authorized by law. The principal
amount of bonds issued and outstanding under this section at any time may not exceed
deleted text begin $20,000,000deleted text end new text begin $30,000,000new text end , excluding bonds for which refunding bonds or crossover refunding
bonds have been issued.

Sec. 2.

Minnesota Statutes 2018, section 103E.611, subdivision 2, is amended to read:

Subd. 2.

Interest.

(a) Interest is an additional drainage lien on all property until paid.
The interest rate on the drainage lien principal from the date the drainage lien statement is
recorded must be set by the board but may not exceed the rate determined by the state court
administrator for judgments under section 549.09new text begin , or six percent, whichever is greaternew text end .

(b) Before the tax lists for the year are given to the county treasurer, the auditor shall
compute the interest on the unpaid balance of the drainage lien at the rate set by the board.
The amount of interest must be computed on the entire unpaid principal from the date the
drainage lien was recorded to August 15 of the next calendar year, and afterwards from
August 15 to August 15 of each year.

Sec. 3.

Minnesota Statutes 2018, section 123B.595, subdivision 5, is amended to read:

Subd. 5.

Bond authorization.

(a) A school district may issue general obligation bonds
under this section to finance facilities plans approved by its board and the commissioner.
Chapter 475, except sections 475.58 and 475.59, must be complied with. The authority to
issue bonds under this section is in addition to any bonding authority authorized by this
chapter or other law. The amount of bonding authority authorized under this section must
be disregarded in calculating the bonding or net debt limits of this chapter, or any other law
other than section 475.53, subdivision 4.

(b) At least 20 days before the earliest of deleted text begin solicitation of bids,deleted text end the issuance of bondsdeleted text begin ,deleted text end or
the final certification of levies under subdivision 6, the district must publish notice of the
intended projects, the amount of the bond issue, and the total amount of district indebtedness.

Sec. 4.

Minnesota Statutes 2018, section 297A.993, subdivision 1, is amended to read:

Subdivision 1.

Authorization; rates.

Notwithstanding section 297A.99, subdivisions
1, 2, 3, 5, and 13, or 477A.016, or any other law, the board of a county deleted text begin outside the
metropolitan transportation area, as defined under section 297A.992, subdivision 1deleted text end , or more
than one county deleted text begin outside the metropolitan transportation areadeleted text end acting under a joint powers
agreement, may by resolution of the county board, or each of the county boards, following
a public hearing impose (1) a transportation sales tax at a rate of up to one-half of one percent
on retail sales and uses taxable under this chapter, and (2) an excise tax of $20 per motor
vehicle, as defined in section 297B.01, subdivision 11, purchased or acquired from any
person engaged in the business of selling motor vehicles at retail, occurring within the
jurisdiction of the taxing authority.

Sec. 5.

Minnesota Statutes 2018, section 471.831, is amended to read:

471.831 MUNICIPALITY MAY FILE BANKRUPTCY PETITION.

Subdivision 1.

Any relief under bankruptcy code.

A municipality, as defined in
subdivision 2, may file a petition and seek any relief available to it under United States
Code, title 11, as amended deleted text begin through December 31, 1996deleted text end .

Subd. 2.

Municipality defined.

In this section, "municipality" means a municipality as
defined in United States Code, title 11, section 101, as amended deleted text begin through December 31,
1996deleted text end , but limited to a county, statutory or home rule charter city, or town; or a housing and
redevelopment authority, economic development authority, or rural development financing
authority established under chapter 469, a home rule charter, or special law.

Sec. 6.

Minnesota Statutes 2018, section 473.39, subdivision 6, is amended to read:

Subd. 6.

Limitation; light rail transit.

The council is prohibited from expending any
proceeds from certificates of indebtedness, bonds, or other obligations under deleted text begin this sectiondeleted text end new text begin
subdivision 1unew text end for project development, land acquisition, or construction to (1) establish a
light rail transit line; or (2) expand a light rail transit line, including by extending a line or
adding additional stops.

Sec. 7.

Minnesota Statutes 2018, section 475.521, subdivision 1, is amended to read:

Subdivision 1.

Definitions.

For purposes of this section, the following terms have the
meanings given.

(a) "Bonds" mean an obligation defined under section 475.51.

(b) "Capital improvement" means acquisition or betterment of public lands, buildings
or other improvements for the purpose of a city hall, town hall, library, public safety facility,
and public works facility. An improvement must have an expected useful life of five years
or more to qualify. Capital improvement does not include light rail transit or any activity
related to it, or a park, road, bridge, administrative building other than a city or town hall,
or land for any of those facilities. For purposes of this section, "capital improvement"
includes expenditures for purposes described in this paragraph that have been incurred by
a municipality before approval of a capital improvement plan, if such expenditures are
included in a capital improvement plan approved on or before the date of the public hearing
under subdivision 2 regarding issuance of bonds for such expenditures.

(c) "Municipality" means a home rule charter or statutory city or a town deleted text begin described in
section 368.01, subdivision 1 or 1adeleted text end .

Sec. 8. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2018, section 37.31, subdivision 8, new text end new text begin is repealed.
new text end

APPENDIX

Repealed Minnesota Statutes: DIVH2348-1

37.31 ISSUANCE OF BONDS.

Subd. 8.

Expiration.

The authority to issue bonds, other than bonds to refund outstanding bonds, under this section expires July 1, 2025.

275.29 ABSTRACTS TO COMMISSIONER OF REVENUE.

Not later than March 31, in each year, the county auditor shall make and transmit to the commissioner of revenue, in such form as may be prescribed by the commissioner of revenue, complete abstracts of the tax lists of the county, showing the number of acres of land assessed; its value, including the structures thereon; the value of town and city lots, including structures; the total value of all taxable personal property in the several assessment districts; the aggregate amount of all taxable property in the county, and the total amount of taxes levied therein for state, county, town, and all other purposes for that year.

HF 2348

Bill Text Versions

Current Version - 1st Division Engrossment

ARTICLE 1

PROPERTY TAXES

Section 1.

138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.

new text begin EFFECTIVE DATE. new text end

Sec. 2.

Subd. 3.

Administration.

new text begin EFFECTIVE DATE. new text end

Sec. 3.

Subd. 2.

Records; data privacy.

new text begin EFFECTIVE DATE. new text end

Sec. 4.

Subd. 2.

Powers and duties.

new text begin EFFECTIVE DATE. new text end

Sec. 5.

Subdivision 1.

Initial report.

new text begin EFFECTIVE DATE. new text end

Sec. 6.

Subd. 2.

Final report.

new text begin EFFECTIVE DATE. new text end

Sec. 7.

270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES OF COUNTY AUDITOR.

new text begin EFFECTIVE DATE. new text end

Sec. 8.

Subd. 49.

Agricultural historical society property.

new text begin EFFECTIVE DATE. new text end

Sec. 9.

new text begin Subd. 102. new text end

new text begin Certain property owned by an Indian tribe. new text end

new text begin EFFECTIVE DATE. new text end

Sec. 10.

new text begin Subd. 103. new text end

new text begin Charitable farmland. new text end

new text begin EFFECTIVE DATE. new text end

Sec. 11.

Subdivision 1.

Requirement.

new text begin EFFECTIVE DATE. new text end

Sec. 12.

272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING.

new text begin EFFECTIVE DATE. new text end

Sec. 13.

new text begin [272.72] DOCUMENTATION OF TITLE. new text end

new text begin EFFECTIVE DATE. new text end

Sec. 14.

Subd. 9.

Additional general duties.

new text begin EFFECTIVE DATE. new text end

Sec. 15.

273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.

new text begin EFFECTIVE DATE. new text end

Sec. 16.

Subd. 3.

Reimbursement for lost revenue.

new text begin EFFECTIVE DATE. new text end

Sec. 17.

Subd. 2.

Reimbursement for lost revenue.

new text begin EFFECTIVE DATE. new text end

Sec. 18.

Subd. 3.

Disaster or emergency area.

new text begin EFFECTIVE DATE. new text end

Sec. 19.

Subd. 3a.

Manufactured home park cooperative.

new text begin EFFECTIVE DATE. new text end

Sec. 20.

Subd. 14.

Agricultural homesteads; special provisions.

new text begin EFFECTIVE DATE. new text end

270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY;
DUTIES OF COUNTY AUDITOR.

new text begin [272.72] DOCUMENTATION OF TITLE.
new text end

new text begin [273.129] ELDERLY LIVING FACILITY DEFERRAL.
new text end

273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY
BY COUNTY AUDITORS.