HF 679

as introduced - 87th Legislature (2011 - 2012) Posted on 02/24/2011 10:22am

A bill for an act
relating to property taxation; requiring the valuation notice to specifically note
when a property has been reclassified from the previous assessment year;
amending Minnesota Statutes 2010, section 273.121, subdivision 1.

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

Section 1.

Minnesota Statutes 2010, section 273.121, subdivision 1, is amended to read:

Subdivision 1.

Notice.

Any county assessor or city assessor having the powers of a
county assessor, valuing or classifying taxable real property shall in each year notify those
persons whose property is to be included on the assessment roll that year if the person's
address is known to the assessor, otherwise the occupant of the property. The notice shall
be in writing and shall be sent by ordinary mail at least ten days before the meeting of
the local board of appeal and equalization under section 274.01 or the review process
established under section 274.13, subdivision 1c. Upon written request by the owner of the
property, the assessor may send the notice in electronic form or by electronic mail instead
of on paper or by ordinary mail. It shall contain: (1) the market value for the current and
prior assessment, (2) deleted text begin the limited market value under section 273.11, subdivision 1a, for
the current and prior assessment, (3) deleted text end the qualifying amount of any improvements under
section 273.11, subdivision 16, for the current assessment, deleted text begin (4) deleted text end new text begin (3) new text end the market value subject
to taxation after subtracting the amount of any qualifying improvements for the current
assessment, deleted text begin (5) deleted text end new text begin (4) new text end the classification of the property for the current and prior assessment,
deleted text begin (6) a note that if the property is homestead and at least 45 years old, improvements made
to the property may be eligible for a valuation exclusion under section 273.11, subdivision
16, (7) deleted text end new text begin (5) new text end the assessor's office address, and deleted text begin (8) deleted text end new text begin (6) new text end the dates, places, and times set for the
meetings of the local board of appeal and equalization, the review process established
under section 274.13, subdivision 1c, and the county board of appeal and equalization. new text begin If
the classification of the property has changed between the current and prior assessments, a
specific note to that effect shall be prominently listed on the statement. new text end The commissioner
of revenue shall specify the form of the notice. The assessor shall attach to the assessment
roll a statement that the notices required by this section have been mailed. Any assessor
who is not provided sufficient funds from the assessor's governing body to provide such
notices, may make application to the commissioner of revenue to finance such notices.
The commissioner of revenue shall conduct an investigation and, if satisfied that the
assessor does not have the necessary funds, issue a certification to the commissioner
of management and budget of the amount necessary to provide such notices. The
commissioner of management and budget shall issue a warrant for such amount and shall
deduct such amount from any state payment to such county or municipality. The necessary
funds to make such payments are hereby appropriated. Failure to receive the notice shall in
no way affect the validity of the assessment, the resulting tax, the procedures of any board
of review or equalization, or the enforcement of delinquent taxes by statutory means.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for notifications for taxes payable in
2013 and thereafter.
new text end