Minnesota Legislature
HF 3277
as introduced - 90th Legislature (2017 - 2018) Posted on 03/01/2018 03:36pm
Current Version - as introduced
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A bill for an act
relating to taxation; property; modifying certain due dates; amending Minnesota
Statutes 2016, sections 270.12, subdivisions 2, 3; 270.96, subdivision 1; 270C.91;
272.025, subdivision 3; 273.112, subdivision 6; 273.124, subdivisions 8, 9; 273.125,
subdivision 3; 273.1315, subdivision 2; 290B.04, subdivision 1; 473F.05; 473H.05,
subdivision 1; Minnesota Statutes 2017 Supplement, sections 274.01, subdivision
1; 276.04, subdivision 3; 278.01, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2016, section 270.12, subdivision 2, is amended to read:
Subd. 2.
Meeting dates; duties.
The board shall meet annually between deleted text begin April 15deleted text end new text begin May
1new text end and deleted text begin June 30deleted text end new text begin July 1new text end at the office of the commissioner of revenue and examine and compare
the returns of the assessment of the property in the several counties, and equalize the same
so that all the taxable property in the state shall be assessed at its market value, subject to
the following rules:
(1) The board shall add to or deduct from the aggregate valuation of the real property
of every county, which the board believes to be valued below or above its market value in
money, such percent as will bring the same to its market value;
(2) If the board believes the valuation for a part of a class determined by a range of
market value under clause (6) or otherwise, a class, or classes of the real property of any
town or district in any county, or the valuation for a part of a class, a class, or classes of the
real property of any county not in towns or cities, should be raised or reduced, without
raising or reducing the other real property of such county, or without raising or reducing it
in the same ratio, the board may add to, or take from, the valuation of a part of a class, a
class, or classes in any one or more of such towns or cities, or of the property not in towns
or cities, such percent as the board believes will raise or reduce the same to its market value;
(3) The board shall add to or take from the aggregate valuation of any part of a class, a
class, or classes of personal property of any county, town, or city, which the board believes
to be valued below or above the market value thereof, such percent as will raise the same
to its market value;
(4) The board shall not reduce the aggregate valuation of all the property of the state,
as returned by the several county auditors, more than one percent on the whole valuation
thereof;
(5) When it would be of assistance in equalizing values the board may require any county
auditor to furnish statements showing assessments of real and personal property of any
individuals, firms, or corporations within the county. The board shall consider and equalize
such assessments and may increase the assessment of individuals, firms, or corporations
above the amount returned by the county board of equalization when it shall appear to be
undervalued, first giving notice to such persons of the intention of the board so to do, which
notice shall fix a time and place of hearing. The board shall not decrease any such assessment
below the valuation placed by the county board of equalization;
(6) In equalizing values pursuant to this section, the board shall utilize a 12-month
assessment/sales ratio study conducted by the Department of Revenue containing only sales
that are filed in the county auditor's office under section 272.115, by November 1 of the
previous year and that occurred between October 1 of the year immediately preceding the
previous year and September 30 of the previous year.
The assessment/sales ratio study may separate the values of residential property into
market value categories. The board may adjust the market value categories and the number
of categories as necessary to create an adequate sample size for each market value category.
The board may determine the adequate sample size. To the extent practicable, the
methodology used in preparing the assessment/sales ratio study must be consistent with the
most recent Standard on Assessment Sales Ratio Studies published by the Assessment
Standards Committee of the International Association of Assessing Officers. The board
may determine the geographic area used in preparing the study to accurately equalize values.
A sales ratio study separating residential property into market value categories may not be
used as the basis for a petition under chapter 278.
The sales prices used in the study must be discounted for terms of financing. The board
shall use the median ratio as the statistical measure of the level of assessment for any
particular category of property; and
(7) The board shall receive from each county the estimated market values on the
assessment date falling within the study period for all parcels by a medium as prescribed
by the commissioner of revenue.
new text begin EFFECTIVE DATE. new text end
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This section is effective beginning with assessments in 2019.
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Sec. 2.
Minnesota Statutes 2016, section 270.12, subdivision 3, is amended to read:
Subd. 3.
Jurisdictions in two or more counties.
When a taxing jurisdiction lies in two
or more counties, if the sales ratio studies prepared by the Department of Revenue show
that the average levels of assessment in the several portions of the taxing jurisdictions in
the different counties differ by more than five percent, the board may order the apportionment
of the levy. When the sales ratio studies prepared by the Department of Revenue show that
the average levels of assessment in the several portions of the taxing jurisdictions in the
different counties differ by more than ten percent, the board shall order the apportionment
of the levy unless (a) the proportion of total adjusted tax capacity in one of the counties is
less than ten percent of the total adjusted tax capacity in the taxing jurisdiction and the
average level of assessment in that portion of the taxing jurisdiction is the level which differs
by more than five percent from the assessment level in any one of the other portions of the
taxing jurisdiction; (b) significant changes have been made in the level of assessment in the
taxing jurisdiction which have not been reflected in the sales ratio study, and those changes
alter the assessment levels in the portions of the taxing jurisdiction so that the assessment
level now differs by five percent or less; or (c) commercial, industrial, mineral, or public
utility property predominates in one county within the taxing jurisdiction and another class
of property predominates in another county within that same taxing jurisdiction. If one or
more of these factors are present, the board may order the apportionment of the levy.
Notwithstanding any other provision, the levy for the Metropolitan Mosquito Control
District, Metropolitan Council, metropolitan transit district, and metropolitan transit area
must be apportioned without regard to the percentage difference.
If, pursuant to this subdivision, the board apportions the levy, then that levy
apportionment among the portions in the different counties shall be made in the same
proportion as the adjusted tax capacity as determined by the commissioner in each portion
is to the total adjusted tax capacity of the taxing jurisdiction.
For the purposes of this section, the average level of assessment in a taxing jurisdiction
or portion thereof shall be the aggregate assessment sales ratio. Tax capacities as determined
by the commissioner shall be the tax capacities as determined for the year preceding the
year in which the levy to be apportioned is levied.
Actions pursuant to this subdivision shall be commenced subsequent to the annual
meeting on deleted text begin April 15deleted text end new text begin May 1new text end of the State Board of Equalization, but notice of the action shall
be given to the affected jurisdiction and the appropriate county auditors by the following
deleted text begin June 30deleted text end new text begin July 1new text end .
Apportionment of a levy pursuant to this subdivision shall be considered as a remedy
to be taken after equalization pursuant to subdivision 2, and when equalization within the
jurisdiction would disturb equalization within other jurisdictions of which the several portions
of the jurisdiction in question are a part.
new text begin EFFECTIVE DATE. new text end
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This section is effective beginning with assessments in 2019.
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Sec. 3.
Minnesota Statutes 2016, section 270.96, subdivision 1, is amended to read:
Subdivision 1.
Assessors.
Each assessor shall notify the county auditor of the
contamination value under section 270.91 by the separate tax rate categories under
subdivisions 2, 3, and 4 for each parcel of property within the assessor's jurisdiction. The
assessor shall provide notice of the contamination value to the property owner by the later
of deleted text begin Junedeleted text end new text begin May new text end 1 of the assessment year or 30 days after the reduction in market value is finally
granted.
new text begin EFFECTIVE DATE. new text end
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This section is effective beginning with assessments in 2019.
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Sec. 4.
Minnesota Statutes 2016, 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 deleted text begin June 30deleted text end new text begin July 1new text end or 30 days after
submission of the abstract required by section 270C.89, whichever is later. 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
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This section is effective beginning with assessments in 2019.
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Sec. 5.
Minnesota Statutes 2016, section 272.025, subdivision 3, is amended to read:
Subd. 3.
Filing dates.
(a) The statement required by subdivision 1, paragraph (a), must
be filed with the assessor by deleted text begin Februarydeleted text end new text begin Maynew text end 1 of the assessment year, however, any taxpayer
who has filed the statement required by subdivision 1 more than 12 months prior to February
1, 1983, or February 1 of each third year after 1983, shall file a statement by February 1,
1983, and by deleted text begin Februarydeleted text end new text begin Maynew text end 1 of each third year thereafter.
(b) For churches and houses of worship, and property solely used for educational purposes
by academies, colleges, universities, or seminaries of learning, no statement is required after
the statement filed for the assessment year in which the exemption began.
(c) This section does not apply to existing churches and houses of worship, and property
solely used for educational purposes by academies, colleges, universities, or seminaries of
learning that were exempt for taxes payable in 2011.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2019.
new text end
Sec. 6.
Minnesota Statutes 2016, section 273.112, subdivision 6, is amended to read:
Subd. 6.
Application.
Application for deferment of taxes and assessment under this
section shall be made deleted text begin at least 60 days prior to January 2deleted text end new text begin by November 1new text end of each year. Such
application shall be filed with the assessor of the taxing district in which the real property
is located on such form as may be prescribed by the commissioner of revenue. The assessor
may require proof by affidavit or other written verification that the property qualifies under
subdivision 3. In the case of property operated by private clubs pursuant to subdivision 3,
clause (c)(3), in order to qualify for valuation and tax deferment under this section, the
taxpayer must submit to the assessor proof by affidavit or other written verification that the
bylaws or rules and regulations of the club meet the eligibility requirements provided under
this section. The signed affidavit or other written verification shall be sufficient demonstration
of eligibility for the assessor unless the county attorney determines otherwise.
The county assessor shall refer any question regarding the eligibility for valuation and
deferment under this section to the county attorney for advice and opinion under section
388.051, subdivision 1. Upon request of the county attorney, the taxpayer shall furnish
information that the county attorney considers necessary in order to determine eligibility
under this section.
Real estate is not entitled to valuation and deferment under this section unless the county
assessor has filed with the assessor's tax records prior to October deleted text begin 16deleted text end new text begin 1new text end a statement that the
application has been accepted.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2019.
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Sec. 7.
Minnesota Statutes 2016, section 273.124, subdivision 8, is amended to read:
Subd. 8.
Homestead owned by or leased to family farm corporation, joint farm
venture, limited liability company, or partnership.
(a) Each family farm corporation;
each joint family farm venture; and each limited liability company or partnership which
operates a family farm; is entitled to class 1b under section 273.13, subdivision 22, paragraph
(b), or class 2a assessment for one homestead occupied by a shareholder, member, or partner
thereof who is residing on the land, and actively engaged in farming of the land owned by
the family farm corporation, joint family farm venture, limited liability company, or
partnership. Homestead treatment applies even if legal title to the property is in the name
of the family farm corporation, joint family farm venture, limited liability company, or
partnership, and not in the name of the person residing on it.
"Family farm corporation," "family farm," and "partnership operating a family farm"
have the meanings given in section 500.24, except that the number of allowable shareholders,
members, or partners under this subdivision shall not exceed 12. "Limited liability company"
has the meaning contained in sections 322B.03, subdivision 28, or 322C.0102, subdivision
12, and 500.24, subdivision 2, paragraphs (l) and (m). "Joint family farm venture" means
a cooperative agreement among two or more farm enterprises authorized to operate a family
farm under section 500.24.
(b) In addition to property specified in paragraph (a), any other residences owned by
family farm corporations, joint family farm ventures, limited liability companies, or
partnerships described in paragraph (a) which are located on agricultural land and occupied
as homesteads by its shareholders, members, or partners who are actively engaged in farming
on behalf of that corporation, joint farm venture, limited liability company, or partnership
must also be assessed as class 2a property or as class 1b property under section 273.13.
(c) Agricultural property that is owned by a member, partner, or shareholder of a family
farm corporation or joint family farm venture, limited liability company operating a family
farm, or by a partnership operating a family farm and leased to the family farm corporation,
limited liability company, partnership, or joint farm venture, as defined in paragraph (a), is
eligible for classification as class 1b or class 2a under section 273.13, if the owner is actually
residing on the property, and is actually engaged in farming the land on behalf of that
corporation, joint farm venture, limited liability company, or partnership. This paragraph
applies without regard to any legal possession rights of the family farm corporation, joint
family farm venture, limited liability company, or partnership under the lease.
(d) Nonhomestead agricultural property that is owned by a family farm corporation,
joint farm venture, limited liability company, or partnership; and located not farther than
four townships or cities, or combination thereof, from agricultural land that is owned, and
used for the purposes of a homestead by an individual who is a shareholder, member, or
partner of the corporation, venture, company, or partnership; is entitled to receive the first
tier homestead classification rate on any remaining market value in the first homestead class
tier that is in excess of the market value of the shareholder's, member's, or partner's class 2
agricultural homestead property, if the owner, or someone acting on the owner's behalf
notifies the county assessor by deleted text begin Julydeleted text end new text begin Maynew text end 1 that the property may be eligible under this
paragraph for the current assessment year, for taxes payable in the following year. As used
in this paragraph, "agricultural property" means property classified as 2a under section
273.13, along with any contiguous property classified as 2b under section 273.13, if the
contiguous 2a and 2b properties are under the same ownership.
new text begin EFFECTIVE DATE. new text end
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This section is effective beginning with assessments in 2019.
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Sec. 8.
Minnesota Statutes 2016, section 273.124, subdivision 9, is amended to read:
Subd. 9.
Homestead established after assessment date.
Any property that was not
used for the purpose of a homestead on the assessment date, but which was used for the
purpose of a homestead on December 1 of a year, constitutes class 1 or class 2a.
Any taxpayer meeting the requirements of this subdivision must notify the county
assessor, or the assessor who has the powers of the county assessor under section 273.063,
in writing, by December deleted text begin 15deleted text end new text begin 31new text end of the year of occupancy in order to qualify under this
subdivision. The assessor must not deny full homestead treatment to a property that is
partially homesteaded on January 2 but occupied for the purpose of a full homestead on
December 1 of a year.
The county assessor and the county auditor may make the necessary changes on their
assessment and tax records to provide for proper homestead classification as provided in
this subdivision.
If homestead classification has not been requested as of December deleted text begin 15deleted text end new text begin 31new text end , the assessor
will classify the property as nonhomestead for the current assessment year for taxes payable
in the following year, provided that the owner of any property qualifying under this
subdivision, which has not been accorded the benefits of this subdivision, may be entitled
to receive homestead classification by proper application as provided in section 375.192.
The county assessor may publish in a newspaper of general circulation within the county
a notice requesting the public to file an application for homestead as soon as practicable
after acquisition of a homestead, but no later than December deleted text begin 15deleted text end new text begin 31new text end .
The county assessor shall publish in a newspaper of general circulation within the county
no later than December 1 of each year a notice informing the public of the requirement to
file an application for homestead by December deleted text begin 15deleted text end new text begin 31new text end .
In the case of manufactured homes assessed as personal property, the homestead must
be established, and a homestead classification requested, by May deleted text begin 29deleted text end new text begin 1new text end of the assessment
year. The assessor may include information on these deadlines for manufactured homes
assessed as personal property in the published notice or notices.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2019.
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Sec. 9.
Minnesota Statutes 2016, section 273.125, subdivision 3, is amended to read:
Subd. 3.
Tax statements; penalties; collections.
Not later than July deleted text begin 15deleted text end new text begin 1new text end in the year of
assessment the county treasurer shall mail to the taxpayer a statement of tax due on a
manufactured home. The taxes are due on the last day of August, or 20 days after the
postmark date on the envelope containing the property tax statement, whichever is later,
except that if the tax exceeds $50, one-half of the amount due may be paid on August 31,
or 20 days after the postmark date on the envelope containing the property tax statement,
whichever is later, and the remainder on November 15. Taxes remaining unpaid after the
due date are delinquent, and a penalty of eight percent must be assessed and collected as
part of the unpaid taxes. The tax statement must contain a sentence notifying the taxpayer
that the title to the manufactured home cannot be transferred unless the property taxes are
paid.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2019.
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Sec. 10.
Minnesota Statutes 2016, section 273.1315, subdivision 2, is amended to read:
Subd. 2.
Class 1b homestead declaration 2009 and thereafter.
(a) Any property owner
seeking classification and assessment of the owner's homestead as class 1b property pursuant
to section 273.13, subdivision 22, paragraph (b), after October 1, 2008, shall file with the
county assessor a class 1b homestead declaration, on a form prescribed by the commissioner
of revenue. The declaration must contain the following information:
(1) the information necessary to verify that, on or before deleted text begin June 30deleted text end new text begin May 1new text end of the filing
year, the property owner or the owner's spouse satisfies the requirements of section 273.13,
subdivision 22, paragraph (b), for class 1b classification; and
(2) any additional information prescribed by the commissioner.
(b) The declaration must be filed on or before deleted text begin Octoberdeleted text end new text begin Maynew text end 1 to be effective for property
taxes payable during the succeeding calendar year. The Social Security numbers and income
and medical information received from the property owner pursuant to this subdivision are
private data on individuals as defined in section 13.02. If approved by the assessor, the
declaration remains in effect until the property no longer qualifies under section 273.13,
subdivision 22, paragraph (b). Failure to notify the assessor within 30 days that the property
no longer qualifies under that paragraph because of a sale, change in occupancy, or change
in the status or condition of an occupant shall result in the penalty provided in section
273.124, subdivision 13b, computed on the basis of the class 1b benefits for the property,
and the property shall lose its current class 1b classification.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessments in 2019.
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Sec. 11.
Minnesota Statutes 2017 Supplement, section 274.01, subdivision 1, is amended
to read:
Subdivision 1.
Ordinary board; meetings, deadlines, grievances.
(a) The town board
of a town, or the council or other governing body of a city, is the local board of appeal and
equalization except (1) in cities whose charters provide for a board of equalization or (2)
in any city or town that has transferred its local board of review power and duties to the
county board as provided in subdivision 3. The county assessor shall fix a day and time
when the local board of equalization shall meet in the assessment districts of the county.
Notwithstanding any law or city charter to the contrary, a city board of equalization shall
be referred to as a local board of appeal and equalization. On or before deleted text begin February 15deleted text end new text begin March
1new text end of each year the assessor shall give written notice of the time to the city or town clerk.
Notwithstanding the provisions of any charter to the contrary, the meetings must be held
between April 1 and deleted text begin May 31deleted text end new text begin June 1new text end each year. The clerk shall give published and posted
notice of the meeting at least ten days before the date of the meeting.
The board shall meet either at a central location within the county or at the office of the
clerk to review the assessment and classification of property in the town or city. No changes
in valuation or classification which are intended to correct errors in judgment by the county
assessor may be made by the county assessor after the board has adjourned in those cities
or towns that hold a local board of review; however, corrections of errors that are merely
clerical in nature or changes that extend homestead treatment to property are permitted after
adjournment until the tax extension date for that assessment year. The changes must be fully
documented and maintained in the assessor's office and must be available for review by any
person. A copy of the changes made during this period in those cities or towns that hold a
local board of review must be sent to the county board no later than December 31 of the
assessment year.
(b) The board shall determine whether the taxable property in the town or city has been
properly placed on the list and properly valued by the assessor. If real or personal property
has been omitted, the board shall place it on the list with its market value, and correct the
assessment so that each tract or lot of real property, and each article, parcel, or class of
personal property, is entered on the assessment list at its market value. No assessment of
the property of any person may be raised unless the person has been duly notified of the
intent of the board to do so. On application of any person feeling aggrieved, the board shall
review the assessment or classification, or both, and correct it as appears just. The board
may not make an individual market value adjustment or classification change that would
benefit the property if the owner or other person having control over the property has refused
the assessor access to inspect the property and the interior of any buildings or structures as
provided in section 273.20. A board member shall not participate in any actions of the board
which result in market value adjustments or classification changes to property owned by
the board member, the spouse, parent, stepparent, child, stepchild, grandparent, grandchild,
brother, sister, uncle, aunt, nephew, or niece of a board member, or property in which a
board member has a financial interest. The relationship may be by blood or marriage.
(c) A local board may reduce assessments upon petition of the taxpayer but the total
reductions must not reduce the aggregate assessment made by the county assessor by more
than one percent. If the total reductions would lower the aggregate assessments made by
the county assessor by more than one percent, none of the adjustments may be made. The
assessor shall correct any clerical errors or double assessments discovered by the board
without regard to the one percent limitation.
(d) A local board does not have authority to grant an exemption or to order property
removed from the tax rolls.
(e) A majority of the members may act at the meeting, and adjourn from day to day until
they finish hearing the cases presented. The assessor shall attend and take part in the
proceedings, but must not vote. The county assessor, or an assistant delegated by the county
assessor shall attend the meetings. The board shall list separately all omitted property added
to the list by the board and all items of property increased or decreased, with the market
value of each item of property, added or changed by the board. The county assessor shall
enter all changes made by the board.
(f) Except as provided in subdivision 3, if a person fails to appear in person, by counsel,
or by written communication before the board after being duly notified of the board's intent
to raise the assessment of the property, or if a person feeling aggrieved by an assessment
or classification fails to apply for a review of the assessment or classification, the person
may not appear before the county board of appeal and equalization for a review. This
paragraph does not apply if an assessment was made after the local board meeting, as
provided in section 273.01, or if the person can establish not having received notice of
market value at least five days before the local board meeting.
(g) The local board must complete its work and adjourn within 20 days from the time
of convening stated in the notice of the clerk, unless a longer period is approved by the
commissioner of revenue. No action taken after that date is valid. All complaints about an
assessment or classification made after the meeting of the board must be heard and
determined by the county board of equalization. A nonresident may, at any time, before the
meeting of the board file written objections to an assessment or classification with the county
assessor. The objections must be presented to the board at its meeting by the county assessor
for its consideration.
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Sec. 12.
Minnesota Statutes 2017 Supplement, section 276.04, subdivision 3, is amended
to read:
Subd. 3.
Mailing of tax statements.
The county treasurer shall mail to taxpayers
statements of their personal property taxes due not later than deleted text begin March 31deleted text end new text begin April 1new text end , except in
the case of manufactured homes and sectional structures taxed as personal property.
Statements of the real property taxes due shall be mailed not later than deleted text begin March 31deleted text end new text begin April 1new text end .
The validity of the tax shall not be affected by failure of the treasurer to mail the statement.
The taxpayer is defined as the owner who is responsible for the payment of the tax.
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Sec. 13.
Minnesota Statutes 2017 Supplement, section 278.01, subdivision 1, is amended
to read:
Subdivision 1.
Determination of validity.
(a) Any person having personal property, or
any estate, right, title, or interest in or lien upon any parcel of land, who claims that such
property has been partially, unfairly, or unequally assessed in comparison with other property
in the (1) city, or (2) county, or (3) in the case of a county containing a city of the first class,
the portion of the county excluding the first class city, or that the parcel has been assessed
at a valuation greater than its real or actual value, or that the tax levied against the same is
illegal, in whole or in part, or has been paid, or that the property is exempt from the tax so
levied, may have the validity of the claim, defense, or objection determined by the district
court of the county in which the tax is levied or by the Tax Court by serving one copy of a
petition for such determination upon the county auditor, one copy on the county attorney,
one copy on the county treasurer, and three copies on the county assessor. The county
assessor shall immediately forward one copy of the petition to the appropriate governmental
authority in a home rule charter or statutory city or town in which the property is located if
that city or town employs its own certified assessor. A copy of the petition shall also be
forwarded by the assessor to the school board of the school district in which the property
is located.
(b) In counties where the office of county treasurer has been combined with the office
of county auditor, the county may elect to require the petitioner to serve the number of
copies as determined by the county. The county assessor shall immediately forward one
copy of the petition to the appropriate governmental authority in a home rule charter or
statutory city or town in which the property is located if that city or town employs its own
certified assessor. A list of petitioned properties, including the name of the petitioner, the
identification number of the property, and the estimated market value, shall be sent on or
before the first day of July by the county auditor/treasurer to the school board of the school
district in which the property is located.
(c) For all counties, the petitioner must file the copies with proof of service, in the office
of the court administrator of the district court on or before deleted text begin April 30deleted text end new text begin May 1new text end of the year in
which the tax becomes payable. A petition for determination under this section may be
transferred by the district court to the Tax Court. An appeal may also be taken to the Tax
Court under chapter 271 at any time following receipt of the valuation notice that county
assessors or city assessors having the powers of a county assessor are required by section
273.121 to send to persons whose property is to be included on the assessment roll that year,
but prior to May 1 of the year in which the taxes are payable.
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Sec. 14.
Minnesota Statutes 2016, 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 Maynew text end 1 for deferral of any of the following year's
property taxes. 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.
(b) 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"); or
(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 applicant.
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.
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Sec. 15.
Minnesota Statutes 2016, section 473F.05, is amended to read:
473F.05 NET TAX CAPACITY.
On or before August deleted text begin 5deleted text end new text begin 1new text end of each year, the assessors within each county in the area shall
determine and certify to the county auditor the net tax capacity in that year of
commercial-industrial property subject to taxation within each municipality in the county,
determined without regard to section 469.177, subdivision 3.
Sec. 16.
Minnesota Statutes 2016, section 473H.05, subdivision 1, is amended to read:
Subdivision 1.
Before June 1 for next year's taxes.
An owner or owners of certified
long-term agricultural land may apply to the authority with jurisdiction over the land on
forms provided by the commissioner of agriculture for the creation of an agricultural preserve
at any time. Land for which application is received prior to deleted text begin Junedeleted text end new text begin Maynew text end 1 of any year shall
be assessed pursuant to section 473H.10 for taxes payable in the following year. Land for
which application is received on or after deleted text begin Junedeleted text end new text begin Maynew text end 1 of any year shall be assessed pursuant
to section 473H.10 in the following year. The application shall be executed and acknowledged
in the manner required by law to execute and acknowledge a deed and shall contain at least
the following information and such other information as the commissioner deems necessary:
(a) Legal description of the area proposed to be designated and parcel identification
numbers if so designated by the county auditor and the certificate of title number if the land
is registered;
(b) Name and address of owner;
(c) An affidavit by the authority evidencing that the land is certified long-term agricultural
land at the date of application;
(d) A statement by the owner covenanting that the land shall be kept in agricultural use,
and shall be used in accordance with the provisions of sections 473H.02 to 473H.17 which
exist on the date of application and providing that the restrictive covenant shall be binding
on the owner or the owner's successor or assignee, and shall run with the land.
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