HF 2641

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/07/2024 04:25pm

A bill for an act
relating to data practices; modifying data protection in certain tax proceedings;
requiring notice of data exchanges; amending Minnesota Statutes 2022, sections
13.51, subdivisions 2, 4; 273.061, subdivision 8a; 278.05, subdivision 3.

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

Section 1.

Minnesota Statutes 2022, section 13.51, subdivision 2, is amended to read:

Subd. 2.

Income property assessment data.

new text begin (a) new text end The following data collected by political
subdivisions and the state from individuals or business entities concerning income properties
are classified as private or nonpublic data pursuant to section 13.02, subdivisions 9 and 12:

deleted text begin (a) deleted text end new text begin (1) new text end detailed income and expense figures;

deleted text begin (b) deleted text end new text begin (2) new text end average vacancy factors;

deleted text begin (c) deleted text end new text begin (3) new text end verified net rentable areas or net usable areas, whichever is appropriate;

deleted text begin (d) deleted text end new text begin (4) new text end anticipated income and expenses;

deleted text begin (e) deleted text end new text begin (5) new text end projected vacancy factors; and

deleted text begin (f) deleted text end new text begin (6) new text end lease information.

new text begin (b) Private or nonpublic income property assessment data classified in paragraph (a) is
only admissible in a state tax court proceeding if the record owner of the property to which
the data pertains provides advanced express written consent.
new text end

Sec. 2.

Minnesota Statutes 2022, section 13.51, subdivision 4, is amended to read:

Subd. 4.

Request for legal discovery of income property assessment data.

Upon
request by a party to a responsible authority or designee for legal discovery of new text begin private or
nonpublic new text end income property assessment data deleted text begin , as defined deleted text end new text begin classified new text end in subdivision 2, the
requesting party shall notify the owner of record of the property. new text begin Before a responsible
authority or designee discloses or disseminates private or nonpublic income property
assessment data classified in subdivision 2, the responsible authority or designee shall notify
the owner of record of the property. Any private or nonpublic income property assessment
data classified in subdivision 2 that is proposed for use or used in a state tax court proceeding
must be protected by a protective order to be issued by the tax court in that proceeding.
new text end

Sec. 3.

Minnesota Statutes 2022, section 273.061, subdivision 8a, is amended to read:

Subd. 8a.

Additional powers and duties of the commissioner of revenue, county
assessors and local assessors.

Notwithstanding any provision of law to the contrary, in
order to promote a uniform assessment and review of assessments, the commissioner of
revenue, county assessors and local assessors may exchange data on property which are
classified under chapter 13 as public, nonpublic or private. The data for any property may
include but is not limited to its sales, income, expenses, vacancies, rentable or usable areas,
anticipated income and expenses, projected vacancies, lease information, and private multiple
listing service data. Data exchanged under this provision that is classified as nonpublic or
private data shall retain its classification. new text begin The commissioner of revenue, county assessor,
or local assessor requesting the exchange of any nonpublic or private data on property under
this section must provide written notice of the requested exchange to the current owner of
the property to which the data pertains within 15 days of the request for that data.
new text end

Sec. 4.

Minnesota Statutes 2022, section 278.05, subdivision 3, is amended to read:

Subd. 3.

Assessor's records; evidence.

Assessor's records, including certificates of real
estate value, assessor's field cards and property appraisal cards shall be made available to
the petitioner for inspection and copying and may be offered at the trial subject to the
applicable rules of evidence and rules governing pretrial discovery deleted text begin and deleted text end new text begin . Assessor's records
do not include private or nonpublic assessor's data classified under section 13.51, subdivision
2. Assessor's records new text end shall not be excluded from discovery or admissible evidence on the
grounds that the documents and the information recorded thereon are confidential or classified
as private data on individuals deleted text begin . deleted text end new text begin ; but confidential or private data on individuals produced in
discovery or admitted into evidence must be subject to a protective order issued by the tax
court. new text end Evidence of comparable sales of other property shall, within the discretion of the
court, be admitted at the trial.