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HF 178

as introduced - 93rd Legislature (2023 - 2024) Posted on 02/15/2023 11:35am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20
1.21 1.22 2.1

A bill for an act
relating to taxation; property; establishing an exemption for energy storage systems;
amending Minnesota Statutes 2022, section 272.02, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2022, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 105. new text end

new text begin Energy storage systems. new text end

new text begin (a) Personal property consisting of an energy
storage system is exempt. For the purposes of this subdivision, "energy storage system" has
the meaning given in section 216B.2422, subdivision 1, paragraph (f). The land on which
the property is located remains taxable and must be classified as class 3a under section
273.13, subdivision 24.
new text end

new text begin (b) Taxpayers may apply to the county for a refund of any tax paid on property exempt
under paragraph (a) for property taxes payable in 2022 and 2023. The county may prescribe
the form and manner of the application. The county auditor must certify to the commissioner
of revenue the amount needed for refunds of state general tax under this section, which the
commissioner must pay to the county. An amount necessary for refunds under this paragraph
is appropriated from the general fund to the commissioner of revenue in fiscal year 2024.
This paragraph expires June 30, 2024.
new text end

new text begin (c) For assessment year 2023, an exemption application under this section must be filed
with the county assessor by August 1, 2023.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin (a) Paragraph (a) is effective beginning with assessment year
2023.
new text end

new text begin (b) Paragraph (b) is effective the day following final enactment.
new text end