HF 3843

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; authorizing taxing authorities 
  1.3             to provide information on the Internet in lieu of 
  1.4             conducting truth-in-taxation hearings; amending 
  1.5             Minnesota Statutes 1998, section 275.065, subdivision 
  1.6             3, and by adding a subdivision; Minnesota Statutes 
  1.7             1999 Supplement, section 275.065, subdivision 5a. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1998, section 275.065, 
  1.10  subdivision 3, is amended to read: 
  1.11     Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
  1.12  county auditor shall prepare and the county treasurer shall 
  1.13  deliver after November 10 and on or before November 24 each 
  1.14  year, by first class mail to each taxpayer at the address listed 
  1.15  on the county's current year's assessment roll, a notice of 
  1.16  proposed property taxes.  
  1.17     (b) The commissioner of revenue shall prescribe the form of 
  1.18  the notice. 
  1.19     (c) The notice must inform taxpayers that it contains the 
  1.20  amount of property taxes each taxing authority proposes to 
  1.21  collect for taxes payable the following year.  In the case of a 
  1.22  town, or in the case of the state determined portion of the 
  1.23  school district levy, the final tax amount will be its proposed 
  1.24  tax.  The notice must clearly state that each taxing authority, 
  1.25  including regional library districts established under section 
  1.26  134.201, and including the metropolitan taxing districts as 
  2.1   defined in paragraph (i), but excluding all other special taxing 
  2.2   districts and towns, will hold a public meeting to receive 
  2.3   public testimony on the proposed budget and proposed or final 
  2.4   property tax levy, or, in case of a school district, on the 
  2.5   current budget and proposed property tax levy unless the taxing 
  2.6   authority elects to provide information under subdivision 9.  It 
  2.7   must clearly state the time and place of each taxing authority's 
  2.8   meeting and an address where comments will be received by mail.  
  2.9      (d) The notice must state for each parcel: 
  2.10     (1) the market value of the property as determined under 
  2.11  section 273.11, and used for computing property taxes payable in 
  2.12  the following year and for taxes payable in the current year as 
  2.13  each appears in the records of the county assessor on November 1 
  2.14  of the current year; and, in the case of residential property, 
  2.15  whether the property is classified as homestead or 
  2.16  nonhomestead.  The notice must clearly inform taxpayers of the 
  2.17  years to which the market values apply and that the values are 
  2.18  final values; 
  2.19     (2) the items listed below, shown separately by county, 
  2.20  city or town, state determined school tax net of the education 
  2.21  homestead credit under section 273.1382, voter approved school 
  2.22  levy, other local school levy, and the sum of the special taxing 
  2.23  districts, and as a total of all taxing authorities:  
  2.24     (i) the actual tax for taxes payable in the current year; 
  2.25     (ii) the tax change due to spending factors, defined as the 
  2.26  proposed tax minus the constant spending tax amount; 
  2.27     (iii) the tax change due to other factors, defined as the 
  2.28  constant spending tax amount minus the actual current year tax; 
  2.29  and 
  2.30     (iv) the proposed tax amount. 
  2.31     In the case of a town or the state determined school tax, 
  2.32  the final tax shall also be its proposed tax unless the town 
  2.33  changes its levy at a special town meeting under section 
  2.34  365.52.  If a school district has certified under section 
  2.35  126C.17, subdivision 9, that a referendum will be held in the 
  2.36  school district at the November general election, the county 
  3.1   auditor must note next to the school district's proposed amount 
  3.2   that a referendum is pending and that, if approved by the 
  3.3   voters, the tax amount may be higher than shown on the notice.  
  3.4   In the case of the city of Minneapolis, the levy for the 
  3.5   Minneapolis library board and the levy for Minneapolis park and 
  3.6   recreation shall be listed separately from the remaining amount 
  3.7   of the city's levy.  In the case of a parcel where tax increment 
  3.8   or the fiscal disparities areawide tax under chapter 276A or 
  3.9   473F applies, the proposed tax levy on the captured value or the 
  3.10  proposed tax levy on the tax capacity subject to the areawide 
  3.11  tax must each be stated separately and not included in the sum 
  3.12  of the special taxing districts; and 
  3.13     (3) the increase or decrease between the total taxes 
  3.14  payable in the current year and the total proposed taxes, 
  3.15  expressed as a percentage. 
  3.16     For purposes of this section, the amount of the tax on 
  3.17  homesteads qualifying under the senior citizens' property tax 
  3.18  deferral program under chapter 290B is the total amount of 
  3.19  property tax before subtraction of the deferred property tax 
  3.20  amount. 
  3.21     (e) The notice must clearly state that the proposed or 
  3.22  final taxes do not include the following: 
  3.23     (1) special assessments; 
  3.24     (2) levies approved by the voters after the date the 
  3.25  proposed taxes are certified, including bond referenda, school 
  3.26  district levy referenda, and levy limit increase referenda; 
  3.27     (3) amounts necessary to pay cleanup or other costs due to 
  3.28  a natural disaster occurring after the date the proposed taxes 
  3.29  are certified; 
  3.30     (4) amounts necessary to pay tort judgments against the 
  3.31  taxing authority that become final after the date the proposed 
  3.32  taxes are certified; and 
  3.33     (5) the contamination tax imposed on properties which 
  3.34  received market value reductions for contamination. 
  3.35     (f) Except as provided in subdivision 7, failure of the 
  3.36  county auditor to prepare or the county treasurer to deliver the 
  4.1   notice as required in this section does not invalidate the 
  4.2   proposed or final tax levy or the taxes payable pursuant to the 
  4.3   tax levy. 
  4.4      (g) If the notice the taxpayer receives under this section 
  4.5   lists the property as nonhomestead, and satisfactory 
  4.6   documentation is provided to the county assessor by the 
  4.7   applicable deadline, and the property qualifies for the 
  4.8   homestead classification in that assessment year, the assessor 
  4.9   shall reclassify the property to homestead for taxes payable in 
  4.10  the following year. 
  4.11     (h) In the case of class 4 residential property used as a 
  4.12  residence for lease or rental periods of 30 days or more, the 
  4.13  taxpayer must either: 
  4.14     (1) mail or deliver a copy of the notice of proposed 
  4.15  property taxes to each tenant, renter, or lessee; or 
  4.16     (2) post a copy of the notice in a conspicuous place on the 
  4.17  premises of the property.  
  4.18     The notice must be mailed or posted by the taxpayer by 
  4.19  November 27 or within three days of receipt of the notice, 
  4.20  whichever is later.  A taxpayer may notify the county treasurer 
  4.21  of the address of the taxpayer, agent, caretaker, or manager of 
  4.22  the premises to which the notice must be mailed in order to 
  4.23  fulfill the requirements of this paragraph. 
  4.24     (i) For purposes of this subdivision, subdivisions 5a and 
  4.25  6, "metropolitan special taxing districts" means the following 
  4.26  taxing districts in the seven-county metropolitan area that levy 
  4.27  a property tax for any of the specified purposes listed below: 
  4.28     (1) metropolitan council under section 473.132, 473.167, 
  4.29  473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
  4.30     (2) metropolitan airports commission under section 473.667, 
  4.31  473.671, or 473.672; and 
  4.32     (3) metropolitan mosquito control commission under section 
  4.33  473.711. 
  4.34     For purposes of this section, any levies made by the 
  4.35  regional rail authorities in the county of Anoka, Carver, 
  4.36  Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
  5.1   398A shall be included with the appropriate county's levy and 
  5.2   shall be discussed at that county's public hearing or stated in 
  5.3   the county's Internet posting as provided in subdivision 9. 
  5.4      (j) If a statutory or home rule charter city or a town has 
  5.5   exercised the local levy option provided by section 473.388, 
  5.6   subdivision 7, it may include in the notice of its proposed 
  5.7   taxes the amount of its proposed taxes attributable to its 
  5.8   exercise of the option.  In the first year of the city or town's 
  5.9   exercise of this option, the statement shall include an estimate 
  5.10  of the reduction of the metropolitan council's tax on the parcel 
  5.11  due to exercise of that option.  The metropolitan council's levy 
  5.12  shall be adjusted accordingly. 
  5.13     Sec. 2.  Minnesota Statutes 1999 Supplement, section 
  5.14  275.065, subdivision 5a, is amended to read: 
  5.15     Subd. 5a.  [PUBLIC ADVERTISEMENT.] (a) A city that has a 
  5.16  population of more than 2,500, county, a metropolitan special 
  5.17  taxing district as defined in subdivision 3, paragraph (i), a 
  5.18  regional library district established under section 134.201, or 
  5.19  school district shall advertise in a newspaper a notice of its 
  5.20  intent to: 
  5.21     (1) adopt a budget and property tax levy or, in the case of 
  5.22  a school district, to review its current budget and proposed 
  5.23  property taxes payable in the following year, at a public 
  5.24  hearing; or 
  5.25     (2) post information as provided in subdivision 9.  
  5.26  The notice must be published not less than two business days nor 
  5.27  more than six business days before the hearing or the posting of 
  5.28  information. 
  5.29     The advertisement must be at least one-eighth page in size 
  5.30  of a standard-size or a tabloid-size newspaper.  The 
  5.31  advertisement must not be placed in the part of the newspaper 
  5.32  where legal notices and classified advertisements appear.  The 
  5.33  advertisement must be published in an official newspaper of 
  5.34  general circulation in the taxing authority.  The newspaper 
  5.35  selected must be one of general interest and readership in the 
  5.36  community, and not one of limited subject matter.  The 
  6.1   advertisement must appear in a newspaper that is published at 
  6.2   least once per week.  
  6.3      For purposes of this section, the metropolitan special 
  6.4   taxing district's advertisement must only be published in the 
  6.5   Minneapolis Star and Tribune and the Saint Paul Pioneer Press. 
  6.6      (b) The advertisement for school districts, metropolitan 
  6.7   special taxing districts, and regional library districts that do 
  6.8   not elect to post information as provided in subdivision 9 must 
  6.9   be in the following form, except that the notice for a school 
  6.10  district may include references to the current budget in regard 
  6.11  to proposed property taxes. 
  6.12                             "NOTICE OF
  6.13                      PROPOSED PROPERTY TAXES
  6.14                   (School District/Metropolitan
  6.15                  Special Taxing District/Regional
  6.16                   Library District) of .........
  6.17  The governing body of ........ will soon hold budget hearings 
  6.18  and vote on the property taxes for (metropolitan special taxing 
  6.19  district/regional library district services that will be 
  6.20  provided in (year)/school district services that will be 
  6.21  provided in (year) and (year)). 
  6.22                     NOTICE OF PUBLIC HEARING:
  6.23  All concerned citizens are invited to attend a public hearing 
  6.24  and express their opinions on the proposed (school 
  6.25  district/metropolitan special taxing district/regional library 
  6.26  district) budget and property taxes, or in the case of a school 
  6.27  district, its current budget and proposed property taxes, 
  6.28  payable in the following year.  The hearing will be held on 
  6.29  (Month/Day/Year) at (Time) at (Location, Address)." 
  6.30     (c) The advertisement for cities and counties that do not 
  6.31  elect to post information as provided in subdivision 9 must be 
  6.32  in the following form. 
  6.33                        "NOTICE OF PROPOSED
  6.34                  TOTAL BUDGET AND PROPERTY TAXES
  6.35  The (city/county) governing body or board of commissioners will 
  6.36  hold a public hearing to discuss the budget and to vote on the 
  7.1   amount of property taxes to collect for services the 
  7.2   (city/county) will provide in (year). 
  7.3      
  7.4   SPENDING:  The total budget amounts below compare 
  7.5   (city's/county's) (year) total actual budget with the amount the 
  7.6   (city/county) proposes to spend in (year). 
  7.7      
  7.8   (Year) Total          Proposed (Year)          Change from
  7.9   Actual Budget             Budget               (Year)-(Year)
  7.10     
  7.11    $.......              $.......                ...%
  7.12     
  7.13  TAXES:  The property tax amounts below compare that portion of 
  7.14  the current budget levied in property taxes in (city/county) for 
  7.15  (year) with the property taxes the (city/county) proposes to 
  7.16  collect in (year). 
  7.17     
  7.18  (Year) Property       Proposed (Year)          Change from
  7.19      Taxes              Property Taxes         (Year)-(Year)
  7.20     
  7.21    $.......              $.......                ...% 
  7.22     
  7.23                     ATTEND THE PUBLIC HEARING
  7.24  All (city/county) residents are invited to attend the public 
  7.25  hearing of the (city/county) to express your opinions on the 
  7.26  budget and the proposed amount of (year) property taxes.  The 
  7.27  hearing will be held on: 
  7.28                       (Month/Day/Year/Time)
  7.29                         (Location/Address)
  7.30  If the discussion of the budget cannot be completed, a time and 
  7.31  place for continuing the discussion will be announced at the 
  7.32  hearing.  You are also invited to send your written comments to: 
  7.33                           (City/County)
  7.34                        (Location/Address)"
  7.35     (d) The advertisement for taxing authorities that elect to 
  7.36  post information under subdivision 9 must be in the following 
  8.1   form.  
  8.2                             "NOTICE OF
  8.3                 PROPOSED PROPERTY TAX INFORMATION
  8.4   The governing body of ........ will provide detailed information 
  8.5   on its proposed budget and property taxes for the upcoming 
  8.6   calendar year on an Internet Web site.  The address of that web 
  8.7   site is .........  This information is provided in lieu of 
  8.8   conducting a public meeting on the budget and proposed property 
  8.9   taxes.  A resident of ........ or an owner of property located 
  8.10  in ........ may request that a copy of the information provided 
  8.11  at the Web site be mailed to the resident or property owner.  
  8.12  This information may be requested by contacting: 
  8.13                      name (name)
  8.14                      at (mailing address)
  8.15                      or (telephone number)
  8.16                      or (e-mail address)"
  8.17     (e) For purposes of this subdivision, the budget amounts 
  8.18  listed on the advertisement mean: 
  8.19     (1) for cities, the total government fund expenditures, as 
  8.20  defined by the state auditor under section 471.6965, less any 
  8.21  expenditures for improvements or services that are specially 
  8.22  assessed or charged under chapter 429, 430, 435, or the 
  8.23  provisions of any other law or charter; and 
  8.24     (2) for counties, the total government fund expenditures, 
  8.25  as defined by the state auditor under section 375.169, less any 
  8.26  expenditures for direct payments to recipients or providers for 
  8.27  the human service aids listed below: 
  8.28     (i) Minnesota family investment program under chapters 256J 
  8.29  and 256K; 
  8.30     (ii) medical assistance under sections 256B.041, 
  8.31  subdivision 5, and 256B.19, subdivision 1; 
  8.32     (iii) general assistance medical care under section 
  8.33  256D.03, subdivision 6; 
  8.34     (iv) general assistance under section 256D.03, subdivision 
  8.35  2; 
  8.36     (v) emergency assistance under section 256J.48; 
  9.1      (vi) Minnesota supplemental aid under section 256D.36, 
  9.2   subdivision 1; 
  9.3      (vii) preadmission screening under section 256B.0911, and 
  9.4   alternative care grants under section 256B.0913; 
  9.5      (viii) general assistance medical care claims processing, 
  9.6   medical transportation and related costs under section 256D.03, 
  9.7   subdivision 4; 
  9.8      (ix) medical transportation and related costs under section 
  9.9   256B.0625, subdivisions 17 to 18a; 
  9.10     (x) group residential housing under section 256I.05, 
  9.11  subdivision 8, transferred from programs in clauses (iv) and 
  9.12  (vi); or 
  9.13     (xi) any successor programs to those listed in clauses (i) 
  9.14  to (x). 
  9.15     (e) (f) A city with a population of over 500 but not more 
  9.16  than 2,500 must advertise by posted notice as defined in section 
  9.17  645.12, subdivision 1.  The advertisement must be posted at the 
  9.18  time provided in paragraph (a).  It must be in the form required 
  9.19  in paragraph (b). 
  9.20     (f) (g) For purposes of this subdivision, the population of 
  9.21  a city is the most recent population as determined by the state 
  9.22  demographer under section 4A.02. 
  9.23     (g) (h) The commissioner of revenue, subject to the 
  9.24  approval of the chairs of the house and senate tax committees, 
  9.25  shall prescribe the form and format of the advertisement. 
  9.26     Sec. 3.  Minnesota Statutes 1998, section 275.065, is 
  9.27  amended by adding a subdivision to read: 
  9.28     Subd. 9.  [ALTERNATIVE TO HEARING; INFORMATION POSTED ON 
  9.29  INTERNET.] A taxing authority may elect to provide information 
  9.30  on an Internet Web site as required under this subdivision in 
  9.31  lieu of conducting a hearing under subdivision 6 or 6b.  The 
  9.32  posted information must include the following information: 
  9.33  SPENDING:  The total budget amounts below compare (the taxing 
  9.34  authority's) (year) total actual budget with the amount the 
  9.35  (taxing authority) proposes to spend in (year). 
  9.36     
 10.1   (Year) Total          Proposed (Year)          Change from
 10.2   Actual Budget             Budget               (Year)-(Year)
 10.3     
 10.4     $.......              $.......                ...%
 10.5      
 10.6   TAXES:  The property tax amounts below compare that portion of 
 10.7   the current budget levied in property taxes in (the taxing 
 10.8   authority) for (year) with the property taxes the (taxing 
 10.9   authority) proposes to collect in (year). 
 10.10     
 10.11  (Year) Property       Proposed (Year)          Change from
 10.12      Taxes              Property Taxes         (Year)-(Year)
 10.13    
 10.14    $.......              $.......                ...% 
 10.15     The budget amounts have the meaning provided in subdivision 
 10.16  5a, paragraph (e).  The specific purposes for which property tax 
 10.17  revenues are being increased must be set forth.  
 10.18     The posting must also provide the name, mailing address, 
 10.19  telephone number, and e-mail address of an individual who will 
 10.20  respond to inquiries about the budget and tax information posted 
 10.21  on the Web site.  This information is required to be posted by 
 10.22  the first business day after November 28.