HF 3262

as introduced - 88th Legislature (2013 - 2014) Posted on 03/21/2014 12:29pm

A bill for an act
relating to taxation; property; extending the time period for refunds of overpaid
property taxes; amending Minnesota Statutes 2012, section 375.192, subdivision
2.

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

Section 1.

Minnesota Statutes 2012, section 375.192, subdivision 2, is amended to read:

Subd. 2.

Procedure, conditions.

Upon written application by the owner of any
property, the county board may grant the reduction or abatement of estimated market
valuation or taxes and of any costs, penalties, or interest on them as the board deems just
and equitable and order the refund in whole or part of any taxes, costs, penalties, or interest
which have been erroneously or unjustly paid. Except as provided in sections 469.1812 to
469.1815, no reduction or abatement may be granted on the basis of providing an incentive
for economic development or redevelopment. Except as provided in section 375.194, the
county board may consider and grant reductions or abatements on applications only as
they relate to taxes payable in the current year and new text begin (1) up to ten prior years, in the case of
homestead and agricultural property, or (2) new text end the two prior years new text begin , in the case of all other
types of property new text end ; provided that reductions or abatements for deleted text begin the two deleted text end prior years shall be
considered or granted only for (i) clerical errors, or (ii) when the taxpayer fails to file for
a reduction or an adjustment due to hardship, as determined by the county board. The
application must include the Social Security number of the applicant. The Social Security
number is private data on individuals as defined by section 13.02, subdivision 12. All
applications must be approved by the county assessor, or, if the property is located in a city
of the first or second class having a city assessor, by the city assessor, and by the county
auditor before consideration by the county board, except that the part of the application
which is for the abatement of penalty or interest must be approved by the county treasurer
and county auditor. Approval by the county or city assessor is not required for abatements
of penalty or interest. No reduction, abatement, or refund of any special assessments
made or levied by any municipality for local improvements shall be made unless it is also
approved by the board of review or similar taxing authority of the municipality. On any
reduction or abatement when the reduction of taxes, costs, penalties, and interest exceed
$10,000, the county board shall give notice within 20 days to the school board and the
municipality in which the property is located. The notice must describe the property
involved, the actual amount of the reduction being sought, and the reason for the reduction.

An appeal may not be taken to the Tax Court from any order of the county board
made in the exercise of the discretionary authority granted in this section.

The county auditor shall notify the commissioner of revenue of all abatements
resulting from the erroneous classification of real property, for tax purposes, as
nonhomestead property. For the abatements relating to the current year's tax processed
through June 30, the auditor shall notify the commissioner on or before July 31 of that
same year of all abatement applications granted. For the abatements relating to the current
year's tax processed after June 30 through the balance of the year, the auditor shall notify
the commissioner on or before the following January 31 of all applications granted. The
county auditor shall submit a form containing the Social Security number of the applicant
and such other information the commissioner prescribes.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end