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Capital IconMinnesota Legislature

HF 1735

1st Division Engrossment - 92nd Legislature (2021 - 2022) Posted on 03/30/2021 08:54am

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 03/01/2021
Division Engrossments
1st Division Engrossment Posted on 03/29/2021

Current Version - 1st Division Engrossment

Line numbers 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21
1.22 1.23
1.24 1.25 1.26 1.27 1.28 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9
2.10 2.11 2.12 2.13
2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13
5.14 5.15
5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29 5.30 5.31 5.32 6.1 6.2 6.3 6.4 6.5 6.6
6.7 6.8
6.9 6.10 6.11 6.12 6.13 6.14 6.15 6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 6.31 6.32 7.1 7.2 7.3 7.4
7.5
7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27 7.28 7.29 7.30 7.31 7.32 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23 8.24 8.25 8.26 8.27 8.28
8.29
8.30 8.31 8.32 8.33 8.34 9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19 9.20 9.21 9.22 9.23 9.24 9.25 9.26 9.27 9.28 9.29 9.30 9.31 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30 10.31 10.32 10.33 10.34 10.35 10.36 11.1 11.2 11.3 11.4 11.5 11.6 11.7 11.8 11.9 11.10 11.11 11.12 11.13 11.14 11.15 11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 12.1 12.2 12.3 12.4 12.5 12.6 12.7 12.8 12.9 12.10 12.11 12.12 12.13 12.14 12.15 12.16 12.17 12.18 12.19 12.20 12.21 12.22 12.23 12.24 12.25 12.26 12.27 12.28 12.29 12.30 12.31 12.32 13.1 13.2 13.3 13.4 13.5 13.6 13.7 13.8 13.9 13.10 13.11 13.12 13.13 13.14 13.15 13.16 13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27 13.28 13.29 13.30 13.31 13.32 14.1 14.2 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 14.18 14.19 14.20 14.21 14.22 14.23 14.24 14.25 14.26 14.27 14.28 14.29 14.30 14.31 14.32 14.33 14.34 15.1 15.2 15.3 15.4 15.5 15.6 15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23
15.24 15.25 15.26
15.27 15.28 15.29 15.30 15.31 15.32 15.33 16.1 16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14 16.15 16.16 16.17 16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 16.32 16.33 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18 17.19 17.20 17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28 17.29 17.30 17.31 18.1 18.2 18.3 18.4 18.5 18.6 18.7 18.8 18.9 18.10 18.11 18.12 18.13 18.14 18.15 18.16
18.17
18.18 18.19 18.20 18.21 18.22 18.23 18.24 18.25 18.26 18.27 18.28 18.29 18.30 18.31 19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26 19.27 19.28 19.29 19.30 19.31
19.32 19.33
20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8 20.9 20.10 20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 20.30 20.31 20.32 20.33 20.34 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 21.10 21.11 21.12 21.13 21.14 21.15 21.16 21.17 21.18 21.19 21.20 21.21 21.22 21.23 21.24 21.25 21.26 21.27 21.28 21.29 21.30 21.31 21.32 21.33 22.1 22.2 22.3 22.4 22.5 22.6 22.7 22.8 22.9 22.10 22.11 22.12 22.13 22.14 22.15 22.16 22.17 22.18 22.19 22.20 22.21 22.22 22.23 22.24 22.25 22.26 22.27 22.28 22.29 22.30 23.1 23.2 23.3 23.4 23.5 23.6 23.7 23.8 23.9 23.10 23.11 23.12 23.13 23.14 23.15 23.16 23.17 23.18 23.19 23.20 23.21 23.22 23.23 23.24 23.25 23.26 23.27
23.28 23.29
24.1 24.2 24.3 24.4 24.5 24.6 24.7 24.8 24.9 24.10 24.11 24.12 24.13 24.14 24.15 24.16 24.17 24.18 24.19 24.20 24.21 24.22 24.23 24.24 24.25 24.26 24.27 24.28 24.29 24.30 24.31 24.32 24.33 25.1 25.2 25.3 25.4 25.5 25.6 25.7 25.8 25.9 25.10 25.11 25.12 25.13 25.14 25.15 25.16 25.17 25.18 25.19 25.20 25.21 25.22 25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 26.1 26.2 26.3 26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17
26.18 26.19
26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 26.31 26.32 26.33 27.1 27.2 27.3 27.4
27.5
27.6 27.7 27.8 27.9 27.10 27.11 27.12 27.13 27.14 27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22 27.23 27.24 27.25 27.26 27.27 27.28 28.1 28.2 28.3 28.4 28.5 28.6 28.7 28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15
28.16
28.17 28.18 28.19 28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 29.9 29.10 29.11 29.12 29.13 29.14 29.15 29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 29.31 29.32 29.33 29.34 30.1 30.2 30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27 30.28 30.29 30.30 30.31 30.32 30.33 30.34 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9 31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24
31.25
31.26 31.27 31.28 31.29 31.30 31.31 31.32 31.33 32.1 32.2 32.3 32.4 32.5 32.6 32.7 32.8 32.9 32.10 32.11 32.12 32.13 32.14 32.15 32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 32.31 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.10 33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.18 33.19 33.20 33.21 33.22 33.23 33.24 33.25 33.26 33.27 33.28 33.29 33.30 34.1 34.2 34.3
34.4 34.5
34.6 34.7 34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16 34.17 34.18 34.19 34.20 34.21 34.22 34.23 34.24 34.25 34.26 34.27 34.28 34.29 34.30 34.31 34.32 34.33 34.34 34.35 35.1 35.2 35.3
35.4 35.5
35.6 35.7
35.8 35.9
35.10 35.11
35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29
35.30 35.31
36.1 36.2 36.3 36.4 36.5 36.6 36.7 36.8 36.9
36.10 36.11
36.12 36.13
36.14 36.15 36.16 36.17 36.18 36.19 36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27 36.28 36.29 36.30 36.31
36.32
37.1 37.2 37.3 37.4 37.5 37.6 37.7 37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23
37.24 37.25 37.26
37.27 37.28 37.29 37.30 37.31 37.32 38.1 38.2 38.3 38.4 38.5 38.6 38.7 38.8 38.9 38.10 38.11 38.12 38.13 38.14 38.15 38.16 38.17 38.18 38.19 38.20 38.21 38.22 38.23 38.24 38.25 38.26 38.27 38.28 38.29 38.30
38.31 38.32 38.33
39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8 39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31 39.32 39.33 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8 40.9 40.10 40.11 40.12
40.13 40.14 40.15
40.16 40.17 40.18 40.19 40.20 40.21 40.22 40.23 40.24 40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 40.33 41.1 41.2 41.3 41.4 41.5 41.6 41.7 41.8 41.9 41.10 41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22 41.23 41.24 41.25 41.26 41.27
41.28 41.29 41.30
41.31 41.32 41.33 41.34 42.1 42.2 42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24 42.25 42.26 42.27 42.28 42.29 42.30 42.31 42.32 42.33 43.1 43.2 43.3 43.4 43.5 43.6 43.7 43.8 43.9
43.10 43.11 43.12
43.13 43.14 43.15 43.16 43.17 43.18 43.19 43.20 43.21 43.22 43.23 43.24 43.25 43.26 43.27 43.28 43.29 43.30 43.31 43.32 43.33 43.34 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17
44.18 44.19 44.20
44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 44.31 44.32 44.33 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22 45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32 45.33
46.1 46.2 46.3
46.4 46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17 46.18 46.19 46.20 46.21 46.22 46.23 46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32 46.33 46.34 47.1 47.2 47.3 47.4 47.5
47.6 47.7 47.8
47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16 47.17 47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25 47.26 47.27 47.28 47.29 47.30 47.31 47.32 47.33 47.34 48.1 48.2 48.3 48.4 48.5 48.6 48.7 48.8 48.9 48.10 48.11 48.12 48.13 48.14
48.15 48.16 48.17
48.18 48.19 48.20 48.21 48.22 48.23 48.24 48.25 48.26 48.27 48.28 48.29 48.30 48.31 48.32 48.33 49.1 49.2 49.3 49.4 49.5 49.6 49.7 49.8 49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24 49.25 49.26
49.27 49.28 49.29
49.30 49.31 49.32 49.33 49.34 50.1 50.2 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10 50.11 50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31 50.32 50.33 50.34
51.1 51.2 51.3
51.4 51.5 51.6 51.7 51.8 51.9 51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20 51.21 51.22 51.23 51.24 51.25 51.26 51.27 51.28 51.29 51.30 51.31 51.32 51.33 51.34 52.1 52.2 52.3 52.4 52.5 52.6
52.7 52.8 52.9
52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19 52.20 52.21 52.22 52.23 52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31 52.32 52.33 52.34 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13
53.14 53.15 53.16
53.17 53.18 53.19 53.20 53.21 53.22 53.23 53.24 53.25 53.26 53.27 53.28 53.29 53.30 53.31 53.32 54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8 54.9 54.10 54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22
54.23 54.24 54.25
54.26 54.27 54.28 54.29 54.30 54.31 54.32 54.33 55.1 55.2 55.3 55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13 55.14 55.15 55.16 55.17 55.18 55.19 55.20 55.21 55.22 55.23 55.24 55.25 55.26 55.27
55.28 55.29 55.30
55.31 55.32 55.33 56.1 56.2 56.3 56.4 56.5 56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15 56.16 56.17 56.18 56.19 56.20 56.21 56.22 56.23 56.24 56.25 56.26 56.27 56.28 56.29 56.30 56.31 56.32 56.33 56.34
57.1 57.2 57.3
57.4 57.5 57.6 57.7 57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16 57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24 57.25 57.26 57.27 57.28 57.29 57.30 57.31 57.32 57.33 57.34 58.1 58.2
58.3 58.4 58.5
58.6 58.7 58.8 58.9 58.10 58.11 58.12 58.13 58.14 58.15 58.16 58.17 58.18 58.19 58.20 58.21 58.22 58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31 58.32 58.33 59.1 59.2 59.3 59.4 59.5 59.6 59.7 59.8 59.9 59.10 59.11 59.12 59.13 59.14 59.15 59.16 59.17 59.18 59.19
59.20 59.21 59.22
59.23 59.24
59.25 59.26 59.27 59.28 59.29 59.30 59.31 59.32 59.33 60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13 60.14 60.15 60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24
60.25 60.26 60.27
60.28 60.29 60.30 60.31 60.32 60.33 61.1 61.2 61.3 61.4 61.5 61.6 61.7 61.8 61.9 61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 61.30 61.31 61.32 62.1 62.2 62.3 62.4 62.5 62.6 62.7 62.8 62.9 62.10 62.11 62.12 62.13 62.14 62.15 62.16 62.17 62.18 62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27
62.28
63.1 63.2 63.3 63.4 63.5 63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 63.32 63.33
64.1
64.2 64.3 64.4 64.5 64.6 64.7 64.8 64.9 64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32
65.1
65.2 65.3 65.4 65.5 65.6 65.7 65.8 65.9 65.10 65.11 65.12 65.13 65.14 65.15 65.16 65.17 65.18
65.19 65.20 65.21
65.22 65.23 65.24 65.25 65.26 65.27 65.28 65.29 65.30 65.31 66.1 66.2 66.3
66.4 66.5 66.6
66.7 66.8 66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16 66.17 66.18 66.19 66.20 66.21 66.22 66.23 66.24
66.25 66.26 66.27
66.28 66.29 66.30 66.31 66.32 67.1 67.2 67.3 67.4 67.5 67.6 67.7 67.8 67.9 67.10 67.11 67.12 67.13 67.14 67.15 67.16
67.17 67.18 67.19
67.20 67.21 67.22 67.23 67.24 67.25 67.26 67.27 67.28 67.29 67.30 67.31 68.1 68.2
68.3 68.4 68.5
68.6 68.7 68.8 68.9 68.10 68.11 68.12 68.13 68.14
68.15 68.16 68.17
68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 69.1 69.2
69.3 69.4 69.5
69.6 69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19 69.20 69.21 69.22 69.23
69.24 69.25 69.26
69.27 69.28 69.29 69.30 69.31 69.32
70.1 70.2 70.3
70.4 70.5 70.6 70.7 70.8 70.9 70.10 70.11 70.12
70.13 70.14 70.15
70.16 70.17 70.18 70.19
70.20 70.21 70.22
70.23 70.24
70.25 70.26 70.27 70.28 70.29 70.30 70.31 71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8
71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19 71.20 71.21 71.22
71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 71.31
72.1 72.2 72.3 72.4 72.5 72.6 72.7 72.8 72.9 72.10 72.11 72.12 72.13 72.14 72.15 72.16 72.17 72.18 72.19
72.20 72.21 72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 72.32 72.33 72.34 73.1 73.2 73.3 73.4 73.5 73.6 73.7 73.8 73.9 73.10 73.11 73.12 73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21 73.22 73.23 73.24 73.25 73.26 73.27 73.28 73.29 73.30 73.31 73.32 73.33 74.1 74.2
74.3 74.4 74.5 74.6 74.7 74.8 74.9 74.10 74.11 74.12 74.13 74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29 74.30 74.31 74.32 74.33 74.34 75.1 75.2 75.3 75.4 75.5
75.6 75.7 75.8 75.9 75.10 75.11 75.12 75.13 75.14
75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24 75.25 75.26 75.27 75.28 75.29 75.30 75.31 76.1 76.2 76.3
76.4 76.5
76.6 76.7
76.8 76.9 76.10 76.11 76.12 76.13 76.14 76.17 76.16 76.15 76.18 76.19 76.20 76.21 76.22 76.23 76.24 76.25 76.26 76.27 76.28 76.29 76.30 76.31 76.32 76.33 76.34 76.35 77.1 77.2 77.3 77.4 77.5 77.8 77.7 77.6 77.9 77.10 77.11 77.12 77.13 77.14 77.15 77.16 77.17 77.18 77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30 77.31 77.32 77.33 77.34
77.35 77.36
78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.10 78.9 78.8 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29 78.30 78.31 78.32 78.35 78.34 78.33 78.36 78.37 78.38 79.1 79.2 79.3 79.4 79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22
79.23 79.24
79.25 79.26 79.27 79.28 79.29 79.30 79.31 79.32 80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12 80.13 80.14 80.15 80.16 80.17 80.18 80.19 80.20 80.21 80.22 80.23 80.24
80.25
80.26 80.27 80.28 80.29 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8 81.9 81.10 81.11 81.12 81.13 81.14 81.15 81.16 81.17 81.18 81.19 81.20 81.21 81.22 81.23 81.24 81.25 81.26 81.27 81.28 81.29 81.30 81.31 82.1 82.2 82.3 82.4 82.5 82.6 82.7 82.8 82.9 82.10 82.11 82.12 82.13 82.14 82.15 82.16 82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26 82.27 82.28 82.29 82.30 82.31 82.32 82.33
82.34
83.1 83.2 83.3 83.4 83.5 83.6 83.7 83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16 83.17 83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31
83.32
84.1 84.2 84.3 84.4 84.5 84.6 84.7 84.8 84.9 84.10 84.11 84.12 84.13 84.14 84.15 84.16 84.17 84.18 84.19 84.20 84.21 84.22 84.23 84.24 84.25 84.26 84.27 84.28 84.29 84.30 84.31 84.32
84.33
85.1 85.2 85.3 85.4 85.5 85.6
85.7
85.8 85.9 85.10 85.11 85.12 85.13 85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22
85.23
85.24 85.25 85.26 85.27
85.28
85.29 85.30 85.31 86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10 86.11 86.12
86.13
86.14 86.15 86.16 86.17 86.18 86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29 86.30 86.31 86.32 86.33 87.1 87.2 87.3 87.4 87.5 87.6 87.7 87.8 87.9 87.10 87.11 87.12
87.13
87.14 87.15 87.16 87.17 87.18 87.19
87.20 87.21 87.22 87.23 87.24 87.25 87.26 87.27 87.28 87.29 87.30 87.31 87.32 88.1 88.2 88.3 88.4 88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17 88.18 88.19 88.20 88.21 88.22 88.23 88.24 88.25
88.26

A bill for an act
relating to taxation; modifying provisions relating to property taxes and tax
increment financing; providing property tax exemption for certain Tribal property;
modifying classification provisions related to relative homesteads, class 4d, and
manufactured home properties; authorizing fire protection and emergency medical
services special taxing districts; allowing for certain special assessments; modifying
local government aid appropriations; modifying existing local taxes and authorizing
new local taxes; modifying provisions related to public finance; modifying property
tax homeowners' and renters' refunds; authorizing tourism improvement districts;
requiring a report; amending Minnesota Statutes 2020, sections 272.02, by adding
a subdivision; 273.124, subdivisions 1, 3a, 9, 13; 273.13, subdivisions 25, 34;
275.065, subdivisions 1, 3, by adding subdivisions; 275.066; 290A.04, subdivisions
2, 2a; 297A.993, subdivision 2; 429.021, subdivision 1; 429.031, subdivision 3;
453A.04, subdivision 21, by adding a subdivision; 465.71; 469.176, by adding a
subdivision; 469.1763, subdivisions 2, 3, 4; 475.56; 475.58, subdivision 3b; 475.60,
subdivision 1; 475.67, subdivision 8; 477A.013, subdivision 13; 477A.03,
subdivision 2a; Laws 2019, First Special Session chapter 6, article 6, sections 25;
27; proposing coding for new law as Minnesota Statutes, chapters 299O; 428B;
repealing Minnesota Statutes 2020, sections 327C.01, subdivision 13; 327C.16;
469.055, subdivision 7.

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

ARTICLE 1

PROPERTY TAXES

Section 1.

Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision
to read:


new text begin Subd. 104. new text end

new text begin Certain property owned by an Indian tribe. new text end

new text begin (a) Property is exempt that:
new text end

new text begin (1) is located in a county with a population greater than 28,000 but less than 29,000 as
of the 2010 federal census;
new text end

new text begin (2) was on January 2, 2018, and is for the current assessment owned by a federally
recognized Indian tribe or its instrumentality, that is located in Minnesota;
new text end

new text begin (3) was on January 2, 2018, erroneously treated as exempt under subdivision 7; and
new text end

new text begin (4) is used for the same purpose as the property was used on January 2, 2018.
new text end

new text begin (b) The owner of property exempt under paragraph (a) may apply to the commissioner
of revenue for a refund of any state general tax paid for property taxes payable in 2020 and
2021. The commissioner may prescribe the form and manner of the application. An amount
necessary for refunds under this paragraph is appropriated from the general fund to the
commissioner of revenue in fiscal year 2022. This paragraph expires June 30, 2022.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin (a) The amendments in paragraph (a) are effective beginning
with assessment year 2021. For assessment year 2021, an exemption application under this
section must be filed with the county assessor by August 1, 2021.
new text end

new text begin (b) The amendments in paragraph (b) are effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2020, section 273.124, subdivision 1, is amended to read:


Subdivision 1.

General rule.

(a) Residential real estate that is occupied and used for
the purposes of a homestead by its owner, who must be a Minnesota resident, is a residential
homestead.

Agricultural land, as defined in section 273.13, subdivision 23, that is occupied and used
as a homestead by its owner, who must be a Minnesota resident, is an agricultural homestead.

Dates for establishment of a homestead and homestead treatment provided to particular
types of property are as provided in this section.

Property held by a trustee under a trust is eligible for homestead classification if the
requirements under this chapter are satisfied.

The assessor shall require proof, as provided in subdivision 13, of the facts upon which
classification as a homestead may be determined. Notwithstanding any other law, the assessor
may at any time require a homestead application to be filed in order to verify that any
property classified as a homestead continues to be eligible for homestead status.
Notwithstanding any other law to the contrary, the Department of Revenue may, upon
request from an assessor, verify whether an individual who is requesting or receiving
homestead classification has filed a Minnesota income tax return as a resident for the most
recent taxable year for which the information is available.

When there is a name change or a transfer of homestead property, the assessor may
reclassify the property in the next assessment unless a homestead application is filed to
verify that the property continues to qualify for homestead classification.

(b) For purposes of this section, homestead property shall include property which is used
for purposes of the homestead but is separated from the homestead by a road, street, lot,
waterway, or other similar intervening property. The term "used for purposes of the
homestead" shall include but not be limited to uses for gardens, garages, or other outbuildings
commonly associated with a homestead, but shall not include vacant land held primarily
for future development. In order to receive homestead treatment for the noncontiguous
property, the owner must use the property for the purposes of the homestead, and must apply
to the assessor, both by the deadlines given in subdivision 9. After initial qualification for
the homestead treatment, additional applications for subsequent years are not required.

(c) Residential real estate that is occupied and used for purposes of a homestead by a
relative of the owner is a homestead but only to the extent of the homestead treatment that
would be provided if the related owner occupied the property. For purposes of this paragraph
and paragraph (g), "relative" means a parent, stepparent, child, stepchild, grandparent,
grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be by blood
or marriage. Property that has been classified as seasonal residential recreational property
at any time during which it has been owned by the current owner or spouse of the current
owner will not be reclassified as a homestead unless it is occupied as a homestead by the
owner; this prohibition also applies to property that, in the absence of this paragraph, would
have been classified as seasonal residential recreational property at the time when the
residence was constructed. Neither the related occupant nor the owner of the property may
claim a property tax refund under chapter 290A for a homestead occupied by a relative. In
the case of a residence located on agricultural land, only the house, garage, and immediately
surrounding one acre of land shall be classified as a homestead under this paragraph, except
as provided in paragraph (d).

(d) Agricultural property that is occupied and used for purposes of a homestead by a
relative of the owner, is a homestead, only to the extent of the homestead treatment that
would be provided if the related owner occupied the property, and only if all of the following
criteria are met:

(1) the relative who is occupying the agricultural property is a grandchild, child, sibling,
deleted text begin ordeleted text end parentnew text begin, grandparent, stepparent, stepchild, uncle, aunt, nephew, or niecenew text end of the owner of
the agricultural property or of the spouse of the owner;

(2) the owner of the agricultural property must be a Minnesota resident;

(3) the owner of the agricultural property must not receive homestead treatment on any
other agricultural property in Minnesota; and

(4) the owner of the agricultural property is limited to only one agricultural homestead
per family under this paragraph.

Neither the related occupant nor the owner of the property may claim a property tax
refund under chapter 290A for a homestead occupied by a relative qualifying under this
paragraph. For purposes of this paragraph, "agricultural property" means the house, garage,
other farm buildings and structures, and agricultural land.

Application must be made to the assessor by the owner of the agricultural property to
receive homestead benefits under this paragraph. The assessor may require the necessary
proof that the requirements under this paragraph have been met.

(e) In the case of property owned by a property owner who is married, the assessor must
not deny homestead treatment in whole or in part if only one of the spouses occupies the
property and the other spouse is absent due to: (1) marriage dissolution proceedings, (2)
legal separation, (3) employment or self-employment in another location, or (4) other
personal circumstances causing the spouses to live separately, not including an intent to
obtain two homestead classifications for property tax purposes. To qualify under clause (3),
the spouse's place of employment or self-employment must be at least 50 miles distant from
the other spouse's place of employment, and the homesteads must be at least 50 miles distant
from each other.

(f) The assessor must not deny homestead treatment in whole or in part if:

(1) in the case of a property owner who is not married, the owner is absent due to
residence in a nursing home, boarding care facility, or an elderly assisted living facility
property as defined in section 273.13, subdivision 25a, and the property is not otherwise
occupied; or

(2) in the case of a property owner who is married, the owner or the owner's spouse or
both are absent due to residence in a nursing home, boarding care facility, or an elderly
assisted living facility property as defined in section 273.13, subdivision 25a, and the property
is not occupied or is occupied only by the owner's spouse.

(g) If an individual is purchasing property with the intent of claiming it as a homestead
and is required by the terms of the financing agreement to have a relative shown on the deed
as a co-owner, the assessor shall allow a full homestead classification. This provision only
applies to first-time purchasers, whether married or single, or to a person who had previously
been married and is purchasing as a single individual for the first time. The application for
homestead benefits must be on a form prescribed by the commissioner and must contain
the data necessary for the assessor to determine if full homestead benefits are warranted.

(h) If residential or agricultural real estate is occupied and used for purposes of a
homestead by a child of a deceased owner and the property is subject to jurisdiction of
probate court, the child shall receive relative homestead classification under paragraph (c)
or (d) to the same extent they would be entitled to it if the owner was still living, until the
probate is completed. For purposes of this paragraph, "child" includes a relationship by
blood or by marriage.

(i) If a single-family home, duplex, or triplex classified as either residential homestead
or agricultural homestead is also used to provide licensed child care, the portion of the
property used for licensed child care must be classified as a part of the homestead property.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2022 and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2020, section 273.124, subdivision 3a, is amended to read:


Subd. 3a.

Manufactured home park cooperative.

(a) When a manufactured home park
is owned by a corporation or association organized under chapter 308A or 308B, and each
person who owns a share or shares in the corporation or association is entitled to occupy a
lot within the park, the corporation or association may claim homestead treatment for the
park. Each lot must be designated by legal description or number, and each lot is limited to
not more than one-half acre of land.

(b) The manufactured home park shall be entitled to homestead treatment if all of the
following criteria are met:

(1) the occupant or the cooperative corporation or association is paying the ad valorem
property taxes and any special assessments levied against the land and structure either
directly, or indirectly through dues to the corporation or association; and

(2) the corporation or association organized under chapter 308A or 308B is wholly
owned by persons having a right to occupy a lot owned by the corporation or association.

(c) A charitable corporation, organized under the laws of Minnesota with no outstanding
stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) tax-exempt status,
qualifies for homestead treatment with respect to a manufactured home park if its members
hold residential participation warrants entitling them to occupy a lot in the manufactured
home park.

(d) "Homestead treatment" under this subdivision means the classification rate provided
for class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause
(5), deleted text beginitem (ii),deleted text end and the homestead market value exclusion under section 273.13, subdivision
35, does not apply.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2023 and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2020, 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 deleted text begin1deleted text endnew text begin 31new text end 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 begin15deleted text endnew 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 deleted text begin1deleted text endnew text begin 31new text end 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 begin15deleted text endnew 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 begin15deleted text endnew 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 begin15deleted text endnew 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 29 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 2021.
new text end

Sec. 5.

Minnesota Statutes 2020, section 273.124, subdivision 13, is amended to read:


Subd. 13.

Homestead application.

(a) A person who meets the homestead requirements
under subdivision 1 must file a homestead application with the county assessor to initially
obtain homestead classification.

(b) The commissioner shall prescribe the content, format, and manner of the homestead
application required to be filed under this chapter pursuant to section 270C.30. The
application must clearly inform the taxpayer that this application must be signed by all
owners who occupy the property or by the qualifying relative and returned to the county
assessor in order for the property to receive homestead treatment.

(c) Every property owner applying for homestead classification must furnish to the
county assessor the Social Security number of each occupant who is listed as an owner of
the property on the deed of record, the name and address of each owner who does not occupy
the property, and the name and Social Security number of the spouse of each occupying
owner. The application must be signed by each owner who occupies the property and by
each owner's spouse who occupies the property, or, in the case of property that qualifies as
a homestead under subdivision 1, paragraph (c), by the qualifying relative.

If a property owner occupies a homestead, the property owner's spouse may not claim
another property as a homestead unless the property owner and the property owner's spouse
file with the assessor an affidavit or other proof required by the assessor stating that the
property qualifies as a homestead under subdivision 1, paragraph (e).

Owners or spouses occupying residences owned by their spouses and previously occupied
with the other spouse, either of whom fail to include the other spouse's name and Social
Security number on the homestead application or provide the affidavits or other proof
requested, will be deemed to have elected to receive only partial homestead treatment of
their residence. The remainder of the residence will be classified as nonhomestead residential.
When an owner or spouse's name and Social Security number appear on homestead
applications for two separate residences and only one application is signed, the owner or
spouse will be deemed to have elected to homestead the residence for which the application
was signed.

(d) If residential real estate is occupied and used for purposes of a homestead by a relative
of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in order for
the property to receive homestead status, a homestead application must be filed with the
assessor. The Social Security number of each relative occupying the property and the name
and Social Security number of the spouse of a relative occupying the property shall be
required on the homestead application filed under this subdivision. If a different relative of
the owner subsequently occupies the property, the owner of the property must notify the
assessor within 30 days of the change in occupancy. The Social Security number of a relative
occupying the property or the spouse of a relative occupying the property is private data on
individuals as defined by section 13.02, subdivision 12, but may be disclosed to the
commissioner of revenue, or, for the purposes of proceeding under the Revenue Recapture
Act to recover personal property taxes owing, to the county treasurer.

(e) The homestead application shall also notify the property owners that if the property
is granted homestead status for any assessment year, that same property shall remain
classified as homestead until the property is sold or transferred to another person, or the
owners, the spouse of the owner, or the relatives no longer use the property as their
homestead. Upon the sale or transfer of the homestead property, a certificate of value must
be timely filed with the county auditor as provided under section 272.115. Failure to notify
the assessor within 30 days that the property has been sold, transferred, or that the owner,
the spouse of the owner, or the relative is no longer occupying the property as a homestead,
shall result in the penalty provided under this subdivision and the property will lose its
current homestead status.

(f) If a homestead application has not been filed with the county by December deleted text begin15deleted text endnew text begin 31new text end,
the assessor shall classify the property as nonhomestead for the current assessment year for
taxes payable in the following year, provided that the owner may be entitled to receive the
homestead classification by proper application under section 375.192.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessments in 2021.
new text end

Sec. 6.

Minnesota Statutes 2020, section 273.13, subdivision 25, is amended to read:


Subd. 25.

Class 4.

(a) Class 4a is residential real estate containing four or more units
and used or held for use by the owner or by the tenants or lessees of the owner as a residence
for rental periods of 30 days or more, excluding property qualifying for class 4d. Class 4a
also includes hospitals licensed under sections 144.50 to 144.56, other than hospitals exempt
under section 272.02, and contiguous property used for hospital purposes, without regard
to whether the property has been platted or subdivided. The market value of class 4a property
has a classification rate of 1.25 percent.

(b) Class 4b includes:

(1) residential real estate containing less than four units, including property rented as a
short-term rental property for more than 14 days in the preceding year, that does not qualify
as class 4bb, other than seasonal residential recreational property;

(2) manufactured homes not classified under any other provision;

(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead farm
classified under subdivision 23, paragraph (b) containing two or three units; and

(4) unimproved property that is classified residential as determined under subdivision
33.

For the purposes of this paragraph, "short-term rental property" means nonhomestead
residential real estate rented for periods of less than 30 consecutive days.

The market value of class 4b property has a classification rate of 1.25 percent.

(c) Class 4bb includes:

(1) nonhomestead residential real estate containing one unit, other than seasonal
residential recreational property;

(2) a single family dwelling, garage, and surrounding one acre of property on a
nonhomestead farm classified under subdivision 23, paragraph (b); and

(3) a condominium-type storage unit having an individual property identification number
that is not used for a commercial purpose.

Class 4bb property has the same classification rates as class 1a property under subdivision
22.

Property that has been classified as seasonal residential recreational property at any time
during which it has been owned by the current owner or spouse of the current owner does
not qualify for class 4bb.

(d) Class 4c property includes:

(1) except as provided in subdivision 22, paragraph (c), real and personal property
devoted to commercial temporary and seasonal residential occupancy for recreation purposes,
for not more than 250 days in the year preceding the year of assessment. For purposes of
this clause, property is devoted to a commercial purpose on a specific day if any portion of
the property is used for residential occupancy, and a fee is charged for residential occupancy.
Class 4c property under this clause must contain three or more rental units. A "rental unit"
is defined as a cabin, condominium, townhouse, sleeping room, or individual camping site
equipped with water and electrical hookups for recreational vehicles. A camping pad offered
for rent by a property that otherwise qualifies for class 4c under this clause is also class 4c
under this clause regardless of the term of the rental agreement, as long as the use of the
camping pad does not exceed 250 days. In order for a property to be classified under this
clause, either (i) the business located on the property must provide recreational activities,
at least 40 percent of the annual gross lodging receipts related to the property must be from
business conducted during 90 consecutive days, and either (A) at least 60 percent of all paid
bookings by lodging guests during the year must be for periods of at least two consecutive
nights; or (B) at least 20 percent of the annual gross receipts must be from charges for
providing recreational activities, or (ii) the business must contain 20 or fewer rental units,
and must be located in a township or a city with a population of 2,500 or less located outside
the metropolitan area, as defined under section 473.121, subdivision 2, that contains a portion
of a state trail administered by the Department of Natural Resources. For purposes of item
(i)(A), a paid booking of five or more nights shall be counted as two bookings. Class 4c
property also includes commercial use real property used exclusively for recreational
purposes in conjunction with other class 4c property classified under this clause and devoted
to temporary and seasonal residential occupancy for recreational purposes, up to a total of
two acres, provided the property is not devoted to commercial recreational use for more
than 250 days in the year preceding the year of assessment and is located within two miles
of the class 4c property with which it is used. In order for a property to qualify for
classification under this clause, the owner must submit a declaration to the assessor
designating the cabins or units occupied for 250 days or less in the year preceding the year
of assessment by January 15 of the assessment year. Those cabins or units and a proportionate
share of the land on which they are located must be designated class 4c under this clause
as otherwise provided. The remainder of the cabins or units and a proportionate share of
the land on which they are located will be designated as class 3a. The owner of property
desiring designation as class 4c property under this clause must provide guest registers or
other records demonstrating that the units for which class 4c designation is sought were not
occupied for more than 250 days in the year preceding the assessment if so requested. The
portion of a property operated as a (1) restaurant, (2) bar, (3) gift shop, (4) conference center
or meeting room, and (5) other nonresidential facility operated on a commercial basis not
directly related to temporary and seasonal residential occupancy for recreation purposes
does not qualify for class 4c. For the purposes of this paragraph, "recreational activities"
means renting ice fishing houses, boats and motors, snowmobiles, downhill or cross-country
ski equipment; providing marina services, launch services, or guide services; or selling bait
and fishing tackle;

(2) qualified property used as a golf course if:

(i) it is open to the public on a daily fee basis. It may charge membership fees or dues,
but a membership fee may not be required in order to use the property for golfing, and its
green fees for golfing must be comparable to green fees typically charged by municipal
courses; and

(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).

A structure used as a clubhouse, restaurant, or place of refreshment in conjunction with
the golf course is classified as class 3a property;

(3) real property up to a maximum of three acres of land owned and used by a nonprofit
community service oriented organization and not used for residential purposes on either a
temporary or permanent basis, provided that:

(i) the property is not used for a revenue-producing activity for more than six days in
the calendar year preceding the year of assessment; or

(ii) the organization makes annual charitable contributions and donations at least equal
to the property's previous year's property taxes and the property is allowed to be used for
public and community meetings or events for no charge, as appropriate to the size of the
facility.

For purposes of this clause:

(A) "charitable contributions and donations" has the same meaning as lawful gambling
purposes under section 349.12, subdivision 25, excluding those purposes relating to the
payment of taxes, assessments, fees, auditing costs, and utility payments;

(B) "property taxes" excludes the state general tax;

(C) a "nonprofit community service oriented organization" means any corporation,
society, association, foundation, or institution organized and operated exclusively for
charitable, religious, fraternal, civic, or educational purposes, and which is exempt from
federal income taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal
Revenue Code; and

(D) "revenue-producing activities" shall include but not be limited to property or that
portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt
liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling
alley, a retail store, gambling conducted by organizations licensed under chapter 349, an
insurance business, or office or other space leased or rented to a lessee who conducts a
for-profit enterprise on the premises.

Any portion of the property not qualifying under either item (i) or (ii) is class 3a. The
use of the property for social events open exclusively to members and their guests for periods
of less than 24 hours, when an admission is not charged nor any revenues are received by
the organization shall not be considered a revenue-producing activity.

The organization shall maintain records of its charitable contributions and donations
and of public meetings and events held on the property and make them available upon
request any time to the assessor to ensure eligibility. An organization meeting the requirement
under item (ii) must file an application by May 1 with the assessor for eligibility for the
current year's assessment. The commissioner shall prescribe a uniform application form
and instructions;

(4) postsecondary student housing of not more than one acre of land that is owned by a
nonprofit corporation organized under chapter 317A and is used exclusively by a student
cooperative, sorority, or fraternity for on-campus housing or housing located within two
miles of the border of a college campus;

(5)deleted text begin(i)deleted text end manufactured home parks as defined in section 327.14, subdivision 3, deleted text beginexcludingdeleted text endnew text begin
including
new text end manufactured home parks deleted text begindescribed in items (ii) and (iii), (ii) manufactured home
parks as defined in section 327.14, subdivision 3,
deleted text end that are described in section 273.124,
subdivision 3a
deleted text begin, and (iii) class I manufactured home parks as defined in section 327C.01,
subdivision 13
deleted text end;

(6) real property that is actively and exclusively devoted to indoor fitness, health, social,
recreational, and related uses, is owned and operated by a not-for-profit corporation, and is
located within the metropolitan area as defined in section 473.121, subdivision 2;

(7) a leased or privately owned noncommercial aircraft storage hangar not exempt under
section 272.01, subdivision 2, and the land on which it is located, provided that:

(i) the land is on an airport owned or operated by a city, town, county, Metropolitan
Airports Commission, or group thereof; and

(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased
premise, prohibits commercial activity performed at the hangar.

If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must be
filed by the new owner with the assessor of the county where the property is located within
60 days of the sale;

(8) a privately owned noncommercial aircraft storage hangar not exempt under section
272.01, subdivision 2, and the land on which it is located, provided that:

(i) the land abuts a public airport; and

(ii) the owner of the aircraft storage hangar provides the assessor with a signed agreement
restricting the use of the premises, prohibiting commercial use or activity performed at the
hangar; and

(9) residential real estate, a portion of which is used by the owner for homestead purposes,
and that is also a place of lodging, if all of the following criteria are met:

(i) rooms are provided for rent to transient guests that generally stay for periods of 14
or fewer days;

(ii) meals are provided to persons who rent rooms, the cost of which is incorporated in
the basic room rate;

(iii) meals are not provided to the general public except for special events on fewer than
seven days in the calendar year preceding the year of the assessment; and

(iv) the owner is the operator of the property.

The market value subject to the 4c classification under this clause is limited to five rental
units. Any rental units on the property in excess of five, must be valued and assessed as
class 3a. The portion of the property used for purposes of a homestead by the owner must
be classified as class 1a property under subdivision 22;

(10) real property up to a maximum of three acres and operated as a restaurant as defined
under section 157.15, subdivision 12, provided it: (i) is located on a lake as defined under
section 103G.005, subdivision 15, paragraph (a), clause (3); and (ii) is either devoted to
commercial purposes for not more than 250 consecutive days, or receives at least 60 percent
of its annual gross receipts from business conducted during four consecutive months. Gross
receipts from the sale of alcoholic beverages must be included in determining the property's
qualification under item (ii). The property's primary business must be as a restaurant and
not as a bar. Gross receipts from gift shop sales located on the premises must be excluded.
Owners of real property desiring 4c classification under this clause must submit an annual
declaration to the assessor by February 1 of the current assessment year, based on the
property's relevant information for the preceding assessment year;

(11) lakeshore and riparian property and adjacent land, not to exceed six acres, used as
a marina, as defined in section 86A.20, subdivision 5, which is made accessible to the public
and devoted to recreational use for marina services. The marina owner must annually provide
evidence to the assessor that it provides services, including lake or river access to the public
by means of an access ramp or other facility that is either located on the property of the
marina or at a publicly owned site that abuts the property of the marina. No more than 800
feet of lakeshore may be included in this classification. Buildings used in conjunction with
a marina for marina services, including but not limited to buildings used to provide food
and beverage services, fuel, boat repairs, or the sale of bait or fishing tackle, are classified
as class 3a property; and

(12) real and personal property devoted to noncommercial temporary and seasonal
residential occupancy for recreation purposes.

Class 4c property has a classification rate of 1.5 percent of market value, except that (i)
each parcel of noncommercial seasonal residential recreational property under clause (12)
has the same classification rates as class 4bb property, (ii) manufactured home parks assessed
under clause (5)deleted text begin, item (i), have the same classification rate as class 4b property, the market
value of manufactured home parks assessed under clause (5), item (ii), have a classification
rate of 0.75 percent if more than 50 percent of the lots in the park are occupied by
shareholders in the cooperative corporation or association and a classification rate of one
percent if 50 percent or less of the lots are so occupied, and class I manufactured home
parks as defined in section 327C.01, subdivision 13, have a classification rate of 1.0
deleted text endnew text begin have
a classification rate of 0.75
new text end percent, (iii) commercial-use seasonal residential recreational
property and marina recreational land as described in clause (11), has a classification rate
of one percent for the first $500,000 of market value, and 1.25 percent for the remaining
market value, (iv) the market value of property described in clause (4) has a classification
rate of one percent, (v) the market value of property described in clauses (2), (6), and (10)
has a classification rate of 1.25 percent, (vi) that portion of the market value of property in
clause (9) qualifying for class 4c property has a classification rate of 1.25 percent, and (vii)
property qualifying for classification under clause (3) that is owned or operated by a
congressionally chartered veterans organization has a classification rate of one percent. The
commissioner of veterans affairs must provide a list of congressionally chartered veterans
organizations to the commissioner of revenue by June 30, 2017, and by January 1, 2018,
and each year thereafter.

(e) Class 4d property is qualifying low-income rental housing certified to the assessor
by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion of
the units in the building qualify as low-income rental housing units as certified under section
273.128, subdivision 3, only the proportion of qualifying units to the total number of units
in the building qualify for class 4d. The remaining portion of the building shall be classified
by the assessor based upon its use. Class 4d also includes the same proportion of land as
the qualifying low-income rental housing units are to the total units in the building. For all
properties qualifying as class 4d, the market value determined by the assessor must be based
on the normal approach to value using normal unrestricted rents.

(f) The first tier of market value of class 4d property has a classification rate of 0.75
percent. The remaining value of class 4d property has a classification rate of 0.25 percent.
For the purposes of this paragraph, the "first tier of market value of class 4d property" means
the market value of each housing unit up to the first tier limit. For the purposes of this
paragraph, all class 4d property value must be assigned to individual housing units. The
first tier limit is deleted text begin$100,000deleted text endnew text begin $174,000new text end for assessment year deleted text begin2014deleted text endnew text begin 2022 and assessment year
2023
new text end. For subsequent years, the limit is adjusted each year by the average statewide change
in estimated market value of property classified as class 4a and 4d under this section for
the previous assessment year, excluding valuation change due to new construction, rounded
to the nearest $1,000, provided, however, that the limit may never be less than $100,000.
Beginning with assessment year 2015, the commissioner of revenue must certify the limit
for each assessment year by November 1 of the previous year.

new text begin EFFECTIVE DATE; APPLICATION. new text end

new text begin (a) The amendment to paragraph (d) is effective
beginning with property taxes payable in 2023 and thereafter.
new text end

new text begin (b) The amendment to paragraph (f) is effective beginning with assessment year 2022.
new text end

Sec. 7.

Minnesota Statutes 2020, section 273.13, subdivision 34, is amended to read:


Subd. 34.

Homestead of veteran with a disability or family caregiver.

(a) All or a
portion of the market value of property owned by a veteran and serving as the veteran's
homestead under this section is excluded in determining the property's taxable market value
if the veteran has a service-connected disability of 70 percent or more as certified by the
United States Department of Veterans Affairs. To qualify for exclusion under this subdivision,
the veteran must have been honorably discharged from the United States armed forces, as
indicated by United States Government Form DD214 or other official military discharge
papers.

(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is excluded,
except as provided in clause (2); and

(2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded.

(c) If a veteran with a disability qualifying for a valuation exclusion under paragraph
(b), clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
spouse holds the legal or beneficial title to the homestead and permanently resides there,
the exclusion shall carry over to the benefit of the veteran's spouse until such time as the
spouse remarries, or sells, transfers, or otherwise disposes of the property, except as otherwise
provided in paragraph (n). Qualification under this paragraph requires an application under
paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's
marital status, ownership of the property, or use of the property as a permanent residence.

(d) If the spouse of a member of any branch or unit of the United States armed forces
who dies due to a service-connected cause while serving honorably in active service, as
indicated on United States Government Form DD1300 or DD2064, holds the legal or
beneficial title to a homestead and permanently resides there, the spouse is entitled to the
benefit described in paragraph (b), clause (2), until such time as the spouse remarries or
sells, transfers, or otherwise disposes of the property, except as otherwise provided in
paragraph (n).

(e) If a veteran meets the disability criteria of paragraph (a) but does not own property
classified as homestead in the state of Minnesota, then the homestead of the veteran's primary
family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify
for under paragraph (b).

(f) In the case of an agricultural homestead, only the portion of the property consisting
of the house and garage and immediately surrounding one acre of land qualifies for the
valuation exclusion under this subdivision.

(g) A property qualifying for a valuation exclusion under this subdivision is not eligible
for the market value exclusion under subdivision 35, or classification under subdivision 22,
paragraph (b).

(h) To qualify for a valuation exclusion under this subdivision a property owner must
apply to the assessor by December deleted text begin15deleted text endnew text begin 31new text end of the first assessment year for which the exclusion
is sought.deleted text begin For an application received after December deleted text enddeleted text begin15deleted text enddeleted text begin, the exclusion shall become deleted text enddeleted text begineffective
for the following assessment year.
deleted text end Except as provided in paragraph (c), the owner of a
property that has been accepted for a valuation exclusion must notify the assessor if there
is a change in ownership of the property or in the use of the property as a homestead.

(i) A first-time application by a qualifying spouse for the market value exclusion under
paragraph (d) must be made any time within two years of the death of the service member.

(j) For purposes of this subdivision:

(1) "active service" has the meaning given in section 190.05;

(2) "own" means that the person's name is present as an owner on the property deed;

(3) "primary family caregiver" means a person who is approved by the secretary of the
United States Department of Veterans Affairs for assistance as the primary provider of
personal care services for an eligible veteran under the Program of Comprehensive Assistance
for Family Caregivers, codified as United States Code, title 38, section 1720G; and

(4) "veteran" has the meaning given the term in section 197.447.

(k) If a veteran dying after December 31, 2011, did not apply for or receive the exclusion
under paragraph (b), clause (2), before dying, the veteran's spouse is entitled to the benefit
under paragraph (b), clause (2), until the spouse remarries or sells, transfers, or otherwise
disposes of the property, except as otherwise provided in paragraph (n), if:

(1) the spouse files a first-time application within two years of the death of the service
member or by June 1, 2019, whichever is later;

(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the
homestead and permanently resides there;

(3) the veteran met the honorable discharge requirements of paragraph (a); and

(4) the United States Department of Veterans Affairs certifies that:

(i) the veteran met the total (100 percent) and permanent disability requirement under
paragraph (b), clause (2); or

(ii) the spouse has been awarded dependency and indemnity compensation.

(l) The purpose of this provision of law providing a level of homestead property tax
relief for veterans with a disability, their primary family caregivers, and their surviving
spouses is to help ease the burdens of war for those among our state's citizens who bear
those burdens most heavily.

(m) By July 1, the county veterans service officer must certify the disability rating and
permanent address of each veteran receiving the benefit under paragraph (b) to the assessor.

(n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds
the legal or beneficial title to the property may continue to receive the exclusion for a
property other than the property for which the exclusion was initially granted until the spouse
remarries or sells, transfers, or otherwise disposes of the property, provided that:

(1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed
under this paragraph;

(2) the spouse holds the legal or beneficial title to the property for which the continuation
of the exclusion is sought under this paragraph, and permanently resides there;

(3) the estimated market value of the property for which the exclusion is sought under
this paragraph is less than or equal to the estimated market value of the property that first
received the exclusion, based on the value of each property on the date of the sale of the
property that first received the exclusion; and

(4) the spouse has not previously received the benefit under this paragraph for a property
other than the property for which the exclusion is sought.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessments in 2021.
new text end

Sec. 8.

Minnesota Statutes 2020, section 275.065, subdivision 1, is amended to read:


Subdivision 1.

Proposed levy.

(a) Notwithstanding any law or charter to the contrary,
on or before September 30, each county, home rule charter or statutory city, town, and
special taxing district, excluding the Metropolitan Council and the Metropolitan Mosquito
Control Commission, shall certify to the county auditor the proposed property tax levy for
taxes payable in the following year. For towns, the final certified levy shall also be considered
the proposed levy.

new text begin (b) Each county and city with a population of at least 500 must annually notify the public
of its revenue, expenditures, fund balances, and other relevant budget information that is
used to establish the proposed property tax levy. Each county and city with a population of
at least 500 must hold a public meeting on the budget and proposed levy. The meeting must
be held at least seven days prior to the day that the proposed levy under this subdivision is
certified, the public must be allowed to speak at the meeting, and the meeting must not
begin before 6:00 p.m.
new text end

deleted text begin (b)deleted text endnew text begin (c)new text end Notwithstanding any law or charter to the contrary, on or before September 15,
the Metropolitan Council and the Metropolitan Mosquito Control Commission shall adopt
and certify to the county auditor a proposed property tax levy for taxes payable in the
following year.

deleted text begin (c)deleted text endnew text begin (d)new text end On or before September 30, each school district that has not mutually agreed with
its home county to extend this date shall certify to the county auditor the proposed property
tax levy for taxes payable in the following year. Each school district that has agreed with
its home county to delay the certification of its proposed property tax levy must certify its
proposed property tax levy for the following year no later than October 7. The school district
shall certify the proposed levy as:

(1) a specific dollar amount by school district fund, broken down between voter-approved
and non-voter-approved levies and between referendum market value and tax capacity
levies; or

(2) the maximum levy limitation certified by the commissioner of education according
to section 126C.48, subdivision 1.

deleted text begin (d)deleted text endnew text begin (e)new text end If the board of estimate and taxation or any similar board that establishes maximum
tax levies for taxing jurisdictions within a first class city certifies the maximum property
tax levies for funds under its jurisdiction by charter to the county auditor by the date specified
in paragraph (a), the city shall be deemed to have certified its levies for those taxing
jurisdictions.

deleted text begin (e)deleted text endnew text begin (f)new text end For purposes of this section, "special taxing district" means a special taxing district
as defined in section 275.066. Intermediate school districts that levy a tax under chapter
124 or 136D, joint powers boards established under sections 123A.44 to 123A.445, and
Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are also special
taxing districts for purposes of this section.

deleted text begin (f)deleted text endnew text begin (g)new text end At the meeting at which a taxing authority, other than a town, adopts its proposed
tax levy under this subdivision, the taxing authority shall announce the time and place of
any subsequent regularly scheduled meetings at which the budget and levy will be discussed
and at which the public will be allowed to speak. The time and place of those meetings must
be included in the proceedings or summary of proceedings published in the official newspaper
of the taxing authority under section 123B.09, 375.12, or 412.191.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2022 and
thereafter.
new text end

Sec. 9.

Minnesota Statutes 2020, section 275.065, subdivision 3, is amended to read:


Subd. 3.

Notice of proposed property taxes.

(a) The county auditor shall prepare and
the county treasurer shall deliver after November 10 and on or before November 24 each
year, by first class mail to each taxpayer at the address listed on the county's current year's
assessment roll, a notice of proposed property taxes. Upon written request by the taxpayer,
the treasurer may send the notice in electronic form or by deleted text beginelectronic maildeleted text endnew text begin e-mailnew text end instead of
on paper or by ordinary mail.

(b) The commissioner of revenue shall prescribe the form of the notice.

(c) The notice must inform taxpayers that it contains the amount of property taxes each
taxing authority proposes to collect for taxes payable the following year. In the case of a
town, or in the case of the state general tax, the final tax amount will be its proposed tax.
The notice must clearly state for each deleted text begincity that has a population over 500, county, school
district,
deleted text end regional library authority established under section 134.201, deleted text beginanddeleted text end metropolitan taxing
districts as defined in paragraph (i),new text begin and fire protection special taxing districts established
under section 299O.01,
new text end the time and place of a meeting for each taxing authority in which
the budget and levy will be discussed and public input allowed, prior to the final budget
and levy determination. deleted text beginThe taxing authorities must provide the county auditor with the
information to be included in the notice on or before the time it certifies its proposed levy
under subdivision 1.
deleted text end The public must be allowed to speak at that meeting, which must occur
after November 24 and must not be held before 6:00 p.m.new text begin The notice must state for each
city that has a population over 500, county, and school district, the time and place of the
meeting to be held pursuant to subdivision 11. The taxing authorities must provide the
county auditor with the information to be included in the notice on or before the time it
certifies its proposed levy under subdivision 1.
new text end It must provide a telephone number for the
taxing authority that taxpayers may call if they have questions related to the notice and an
address where comments will be received by mail, except that no notice required under this
section shall be interpreted as requiring the printing of a personal telephone number or
address as the contact information for a taxing authority. If a taxing authority does not
maintain public offices where telephone calls can be received by the authority, the authority
may inform the county of the lack of a public telephone number and the county shall not
list a telephone number for that taxing authority.

(d) The notice must state for each parcel:

(1) the market value of the property as determined under section 273.11, and used for
computing property taxes payable in the following year and for taxes payable in the current
year as each appears in the records of the county assessor on November 1 of the current
year; and, in the case of residential property, whether the property is classified as homestead
or nonhomestead. The notice must clearly inform taxpayers of the years to which the market
values apply and that the values are final values;

(2) the items listed below, shown separately by county, city or town, and state general
tax, agricultural homestead credit under section 273.1384, school building bond agricultural
credit under section 273.1387, voter approved school levy, other local school levy, and the
sum of the special taxing districts, and as a total of all taxing authorities:

(i) the actual tax for taxes payable in the current year; and

(ii) the proposed tax amount.

If the county levy under clause (2) includes an amount for a lake improvement district
as defined under sections 103B.501 to 103B.581, the amount attributable for that purpose
must be separately stated from the remaining county levy amount.

In the case of a town or the state general tax, the final tax shall also be its proposed tax
unless the town changes its levy at a special town meeting under section 365.52. If a school
district has certified under section 126C.17, subdivision 9, that a referendum will be held
in the school district at the November general election, the county auditor must note next
to the school district's proposed amount that a referendum is pending and that, if approved
by the voters, the tax amount may be higher than shown on the notice. In the case of the
city of Minneapolis, the levy for Minneapolis Park and Recreation shall be listed separately
from the remaining amount of the city's levy. In the case of the city of St. Paul, the levy for
the St. Paul Library Agency must be listed separately from the remaining amount of the
city's levy. In the case of Ramsey County, any amount levied under section 134.07 may be
listed separately from the remaining amount of the county's levy. In the case of a parcel
where tax increment or the fiscal disparities areawide tax under chapter 276A or 473F
applies, the proposed tax levy on the captured value or the proposed tax levy on the tax
capacity subject to the areawide tax must each be stated separately and not included in the
sum of the special taxing districts; and

(3) the increase or decrease between the total taxes payable in the current year and the
total proposed taxes, expressed as a percentage.

For purposes of this section, the amount of the tax on homesteads qualifying under the
senior citizens' property tax deferral program under chapter 290B is the total amount of
property tax before subtraction of the deferred property tax amount.

(e) The notice must clearly state that the proposed or final taxes do not include the
following:

(1) special assessments;

(2) levies approved by the voters after the date the proposed taxes are certified, including
bond referenda and school district levy referenda;

(3) a levy limit increase approved by the voters by the first Tuesday after the first Monday
in November of the levy year as provided under section 275.73;

(4) amounts necessary to pay cleanup or other costs due to a natural disaster occurring
after the date the proposed taxes are certified;

(5) amounts necessary to pay tort judgments against the taxing authority that become
final after the date the proposed taxes are certified; and

(6) the contamination tax imposed on properties which received market value reductions
for contamination.

(f) Except as provided in subdivision 7, failure of the county auditor to prepare or the
county treasurer to deliver the notice as required in this section does not invalidate the
proposed or final tax levy or the taxes payable pursuant to the tax levy.

(g) If the notice the taxpayer receives under this section lists the property as
nonhomestead, and satisfactory documentation is provided to the county assessor by the
applicable deadline, and the property qualifies for the homestead classification in that
assessment year, the assessor shall reclassify the property to homestead for taxes payable
in the following year.

(h) In the case of class 4 residential property used as a residence for lease or rental
periods of 30 days or more, the taxpayer must either:

(1) mail or deliver a copy of the notice of proposed property taxes to each tenant, renter,
or lessee; or

(2) post a copy of the notice in a conspicuous place on the premises of the property.

The notice must be mailed or posted by the taxpayer by November 27 or within three
days of receipt of the notice, whichever is later. A taxpayer may notify the county treasurer
of the address of the taxpayer, agent, caretaker, or manager of the premises to which the
notice must be mailed in order to fulfill the requirements of this paragraph.

(i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing
districts" means the following taxing districts in the seven-county metropolitan area that
levy a property tax for any of the specified purposes listed below:

(1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325, 473.446,
473.521, 473.547, or 473.834;

(2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672; and

(3) Metropolitan Mosquito Control Commission under section 473.711.

For purposes of this section, any levies made by the regional rail authorities in the county
of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A
shall be included with the appropriate county's levy.

(j) The governing body of a county, city, or school district may, with the consent of the
county board, include supplemental information with the statement of proposed property
taxes about the impact of state aid increases or decreases on property tax increases or
decreases and on the level of services provided in the affected jurisdiction. This supplemental
information may include information for the following year, the current year, and for as
many consecutive preceding years as deemed appropriate by the governing body of the
county, city, or school district. It may include only information regarding:

(1) the impact of inflation as measured by the implicit price deflator for state and local
government purchases;

(2) population growth and decline;

(3) state or federal government action; and

(4) other financial factors that affect the level of property taxation and local services
that the governing body of the county, city, or school district may deem appropriate to
include.

The information may be presented using tables, written narrative, and graphic
representations and may contain instruction toward further sources of information or
opportunity for comment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2022 and
thereafter.
new text end

Sec. 10.

Minnesota Statutes 2020, section 275.065, is amended by adding a subdivision
to read:


new text begin Subd. 3b. new text end

new text begin Notice of proposed property taxes required supplemental information. new text end

new text begin (a)
The county auditor must prepare a separate statement to be delivered with the notice of
proposed taxes described in subdivision 3. The statement must fit on one sheet of paper and
contain for each parcel:
new text end

new text begin (1) for the county, city or township, and school district in which the parcel lies, the
certified levy for the current taxes payable year, the proposed levy for taxes payable in the
following year, and the increase or decrease between these two amounts, expressed as a
percentage;
new text end

new text begin (2) summary budget information listed in paragraph (b); and
new text end

new text begin (3) information on how to access each taxing authority's website where the taxpayer can
find the proposed budget and information on how to participate in person and remotely in
the Minnesota Property Taxpayer's Day meetings, held pursuant to subdivision 11.
new text end

new text begin (b) Summary budget information must contain budget data from the county, city, and
school district that proposes a property tax levy on the parcel for taxes payable the following
year. For the school district, the summary budget data must include the information provided
to the public under section 123B.10, subdivision 1, paragraph (b), for the current year and
following year. For the county and city, the reported summary budget data must contain
the same information, in the same categories, and in the same format as provided to the
Office of the State Auditor as required by section 6.745. The statement must provide the
governmental revenues and current expenditures information in clauses (1) and (2) for the
taxing authority's budget for taxes payable the following year and the taxing authority's
budget from taxes payable in the current year, as well as the percent change between the
two years. The city must provide the county auditor with the summary budget data at the
same time as the information required under subdivision 3. Only cities with a population
of at least 500 are required to report the data described in this paragraph. If a city with a
population over 500 fails to report the required information to the county auditor, the county
auditor must list the city as "budget information not reported" on the portion of the statement
dedicated to the city's budget information. The statement may take the same format as the
annual summary budget report for cities and counties issued by the Office of the State
Auditor. The summary budget data must include:
new text end

new text begin (1) a governmental revenues category, including and separately stating:
new text end

new text begin (i) "property taxes" defined as property taxes levied on an assessed valuation of real
property and personal property, if applicable, by the city and county, including fiscal
disparities;
new text end

new text begin (ii) "special assessments" defined as levies made against certain properties to defray all
or part of the costs of a specific improvement, such as new sewer and water mains, deemed
to benefit primarily those properties;
new text end

new text begin (iii) "state general purpose aid" defined as aid received from the state that has no
restrictions on its use, including local government aid, county program aid, and market
value credits; and
new text end

new text begin (iv) "state categorical aid" defined as revenues received for a specific purpose, such as
streets and highways, fire relief, and flood control, including but not limited to police and
fire state aid and out-of-home placement aid; and
new text end

new text begin (2) a current expenditures category, including and separately stating:
new text end

new text begin (i) "general government" defined as administration costs of city or county governments,
including salaries of officials and maintenance of buildings;
new text end

new text begin (ii) "public safety" defined as costs related to the protection of persons and property,
such as police, fire, ambulance services, building inspections, animal control, and flood
control;
new text end

new text begin (iii) "streets and highways" defined as costs associated with the maintenance and repair
of local highways, streets, bridges, and street equipment, such as patching, seal coating,
street lighting, street cleaning, and snow removal;
new text end

new text begin (iv) "sanitation" defined as costs of refuse collection and disposal, recycling, and weed
and pest control;
new text end

new text begin (v) "human services" defined as activities designed to provide public assistance and
institutional care for individuals economically unable to provide for themselves;
new text end

new text begin (vi) "health" defined as costs of the maintenance of vital statistics, restaurant inspection,
communicable disease control, and various health services and clinics;
new text end

new text begin (vii) "culture and recreation" defined as costs of libraries, park maintenance, mowing,
planting, removal of trees, festivals, bands, museums, community centers, cable television,
baseball fields, and organized recreation activities;
new text end

new text begin (viii) "conservation of natural resources" defined as the conservation and development
of natural resources, including agricultural and forestry programs and services, weed
inspection services, and soil and water conservation services;
new text end

new text begin (ix) "economic development and housing" defined as costs for development and
redevelopment activities in blighted or otherwise economically disadvantaged areas, including
low-interest loans, cleanup of hazardous sites, rehabilitation of substandard housing and
other physical facilities, and other assistance to those wanting to provide housing and
economic opportunity within a disadvantaged area; and
new text end

new text begin (x) "all other current expenditures" defined as costs not classified elsewhere, such as
airport expenditures, cemeteries, unallocated insurance costs, unallocated pension costs,
and public transportation costs.
new text end

new text begin (c) If a taxing authority reporting this data does not have revenues or expenditures in a
category listed in paragraph (b), then the taxing authority must designate the amount as "0"
for that specific category.
new text end

new text begin (d) The supplemental statement provided under this subdivision must be sent in electronic
form or by e-mail if the taxpayer requests an electronic version the notice of proposed
property taxes under subdivision 3, paragraph (a).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2022 and
thereafter.
new text end

Sec. 11.

Minnesota Statutes 2020, section 275.065, is amended by adding a subdivision
to read:


new text begin Subd. 11. new text end

new text begin Minnesota Property Taxpayer's Day. new text end

new text begin (a) Notwithstanding any other provision
of law, on the first Wednesday following the first Monday in December, each county, city
with a population of at least 500, and each school district must annually hold a meeting to
discuss each taxing authority's proposed budget and levy for the upcoming taxes payable
year, prior to the final budget and levy determination. The meeting shall be known as
"Minnesota Property Taxpayer's Day."
new text end

new text begin (b) Counties must begin a meeting at 6:00 p.m. and discuss the county's budget and levy.
The public must be allowed to speak no later than 20 minutes after the start of the meeting.
Cities must begin a meeting to discuss their budget and levy at 7:00 p.m. and must allow
the public to speak no later than 20 minutes after the start of the meeting. School districts
must begin a meeting to discuss their budget and levy at 8:00 p.m. and must allow the public
to speak no later than 20 minutes after the start of the meeting.
new text end

new text begin (c) Each taxing jurisdiction must broadcast the meeting virtually and provide a method
for the public to participate in person and remotely. Information about the meeting, including
instructions on how to participate remotely, must be posted on the website of each taxing
jurisdiction required to hold a meeting under this subdivision by November 10.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2021.
new text end

Sec. 12.

Minnesota Statutes 2020, section 275.066, is amended to read:


275.066 SPECIAL TAXING DISTRICTS; DEFINITION.

For the purposes of property taxation and property tax state aids, the term "special taxing
districts" includes the following entities:

(1) watershed districts under chapter 103D;

(2) sanitary districts under sections 442A.01 to 442A.29;

(3) regional sanitary sewer districts under sections 115.61 to 115.67;

(4) regional public library districts under section 134.201;

(5) park districts under chapter 398;

(6) regional railroad authorities under chapter 398A;

(7) hospital districts under sections 447.31 to 447.38;

(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;

(9) Duluth Transit Authority under sections 458A.21 to 458A.37;

(10) regional development commissions under sections 462.381 to 462.398;

(11) housing and redevelopment authorities under sections 469.001 to 469.047;

(12) port authorities under sections 469.048 to 469.068;

(13) economic development authorities under sections 469.090 to 469.1081;

(14) Metropolitan Council under sections 473.123 to 473.549;

(15) Metropolitan Airports Commission under sections 473.601 to 473.679;

(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;

(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter
437, section 1;

(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;

(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections
1 to 6;

(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5,
section 39;

(21) Middle Mississippi River Watershed Management Organization under sections
103B.211 and 103B.241;

(22) emergency medical services special taxing districts under section 144F.01;

(23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;

(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home
under Laws 2003, First Special Session chapter 21, article 4, section 12;

(25) an airport authority created under section 360.0426; deleted text beginand
deleted text end

(26) new text beginfire protection special taxing districts under section 299O.01; and
new text end

new text begin (27) new text endany other political subdivision of the state of Minnesota, excluding counties, school
districts, cities, and towns, that has the power to adopt and certify a property tax levy to the
county auditor, as determined by the commissioner of revenue.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 13.

new text begin [299O.01] FIRE PROTECTION SPECIAL TAXING DISTRICTS.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given unless the context clearly indicates otherwise.
new text end

new text begin (b) "City" means a statutory or home rule charter city.
new text end

new text begin (c) "Governing body" means for a city, the city council; for a county, the county board;
and for a town, the board of supervisors.
new text end

new text begin (d) "Political subdivision" means a county, city, or township organized to provide town
government.
new text end

new text begin Subd. 2. new text end

new text begin Authority to establish. new text end

new text begin (a) Two or more political subdivisions may establish,
by resolution of their governing bodies, a special taxing district to provide fire protection
or emergency medical services or both in the area of the district, comprising the jurisdiction
of each of the political subdivisions forming the district. For a county that participates in
establishing a district, the county's jurisdiction comprises the unorganized territory of the
county that it designates in its resolution for inclusion in the district. The area of the special
taxing district does not need to be contiguous or its boundaries continuous.
new text end

new text begin (b) Before establishing a district under this section, the participating political subdivisions
must enter an agreement that specifies how any liabilities, other than debt issued under
subdivision 6, and assets of the district will be distributed if the district is dissolved. The
agreement may also include other terms, including a method for apportioning the levy of
the district among participating political subdivisions under subdivision 4, paragraph (b),
as the political subdivisions determine appropriate. The agreement must be adopted no later
than upon passage of the resolution establishing the district under paragraph (a), but may
be later amended by agreement of each of the political subdivisions participating in the
district.
new text end

new text begin Subd. 3. new text end

new text begin Board. new text end

new text begin The special taxing district established under this section is governed
by a board made up initially of representatives of each participating political subdivision
in the proportions set out in the establishing resolution, subject to change as provided in the
district's charter, if any, or in the district's bylaws. Each participating political subdivision's
representative must be an elected member of the governing body of the political subdivision
and serves at the pleasure of that participant's governing body.
new text end

new text begin Subd. 4. new text end

new text begin Property tax levy. new text end

new text begin (a) The board may levy a tax on the taxable real and personal
property in the district. The proceeds of the levy must be used as provided in subdivision
5. The board shall certify the levy at the times provided under section 275.07. The board
shall provide the county with whatever information is necessary to identify the property
that is located within the district. If the boundaries include a part of a parcel, the entire parcel
is included in the district. The county auditor must spread, collect, and distribute the proceeds
of the tax at the same time and in the same manner as provided by law for all other property
taxes.
new text end

new text begin (b) As an alternative to paragraph (a), the board may apportion its levy among the political
subdivisions that are members of the district under a formula or method, such as population,
number of service calls, cost of providing service, the market value of improvements, or
other measure or measures, that was approved by the governing body of each of the political
subdivisions that is a member of the district. The amount of the levy allocated to each
political subdivision must be added to that political subdivision's levy and spread at the
same time and in the same manner as provided by law for other taxes. The proceeds of the
levy must be collected and remitted to the district and used as provided in subdivision 5.
new text end

new text begin Subd. 5. new text end

new text begin Use of levy proceeds. new text end

new text begin The proceeds of property taxes levied under this section
must be used to provide fire protection or emergency medical services to residents of the
district and property located in the district, as well as to pay debt issued under subdivision
6. Services may be provided by employees of the district or by contracting for services
provided by other governmental or private entities.
new text end

new text begin Subd. 6. new text end

new text begin Debt. new text end

new text begin (a) The district may incur debt under chapter 475 when the board
determines doing so is necessary to accomplish its duties.
new text end

new text begin (b) In addition, the board of the district may issue certificates of indebtedness or capital
notes under section 412.301 to purchase capital equipment. In applying section 412.301,
paragraph (e), to the district the following rules apply:
new text end

new text begin (1) the taxable property of the entire district must be used to calculate the percent of
estimated market value; and
new text end

new text begin (2) "the number of voters at the last municipal election" means the sum of the number
of voters at the last municipal election for each of the cities that is a member of the district
plus the number of registered voters in each town that is a participating member of the
district.
new text end

new text begin Subd. 7. new text end

new text begin Powers. new text end

new text begin (a) In addition to authority expressly granted in this section, a special
taxing district may exercise any power that may be exercised by any of its participating
political subdivisions and that is necessary or reasonable to support the services set out in
subdivision 5. The district may only levy the taxes authorized in subdivision 4. These powers
include, without limitation, the authority to participate in state programs and to enforce or
carry out state laws related to fire protection or emergency medical services, including
programs providing state aid, reimbursement or funding of employee benefits, authorizing
local enforcement of state standards, and similar, to the extent the special taxing district
meets the qualification criteria and requirements of a program. These include but are not
limited to fire protection related programs and political subdivision powers or responsibilities
under chapters 299A, 424A, and 477B; sections 6.495, 353.64, and 423A.022; and any
administrative rules related to the fire code.
new text end

new text begin (b) To the extent that the district's authority under this subdivision overlaps with or may
conflict with the authority of the participating political subdivision, the agreement under
subdivision 2, paragraph (b), must provide for allocation of those powers or responsibilities
between the participating political subdivisions and the district and may provide for resolution
of conflicts in the exercise of those powers.
new text end

new text begin Subd. 8. new text end

new text begin Additions and withdrawals. new text end

new text begin (a) The board of the district may add additional
eligible political subdivisions to a special taxing district under this section. The governing
body of the proposed eligible political subdivision must agree to the addition in a resolution
of its governing body.
new text end

new text begin (b) A political subdivision may withdraw from a special taxing district under this section
by resolution of its governing body. The political subdivision must notify the board of the
special taxing district of the withdrawal by providing a copy of the resolution at least two
years in advance of the proposed withdrawal. The taxable property of the withdrawing
member is subject to the property tax levy under subdivision 4 for the two taxes payable
years following the notice of the withdrawal, unless the board and the withdrawing member
agree otherwise by a resolution adopted by each of their governing bodies. If a political
subdivision withdraws from a district for which debt was issued under subdivision 6 when
the political subdivision was a participating member of the district and which is outstanding
when the political subdivision withdraws from the district, the taxable property of the
withdrawing political subdivision remains subject to the special taxing district debt levy
until that outstanding debt has been paid or defeased. If the district's property levy to repay
the debt was apportioned among the political subdivisions under an alternative formula or
method under subdivision 4, paragraph (b), the withdrawing political subdivision is subject
to the same percentage of the debt levy as applied in the taxes payable year immediately
before its withdrawal from the district.
new text end

new text begin (c) Notwithstanding subdivision 2, a special taxing district comprised of two political
subdivisions continues to exist even if one of the political subdivisions withdraws.
new text end

new text begin Subd. 9. new text end

new text begin Dissolution. new text end

new text begin The special taxing district may be dissolved by resolution approved
by majority vote of the board. If the special taxing district is dissolved, the assets and
liabilities may be assigned to a successor entity, if any, or otherwise disposed of for public
purposes as provided in the agreement adopted under subdivision 2, paragraph (b), or
otherwise agreed to by the participating political subdivisions. A district may not be dissolved
until all debt issued under subdivision 6 has been paid or defeased.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 14.

Minnesota Statutes 2020, section 429.021, subdivision 1, is amended to read:


Subdivision 1.

Improvements authorized.

The council of a municipality shall have
power to make the following improvements:

(1) To acquire, open, and widen any street, and to improve the same by constructing,
reconstructing, and maintaining sidewalks, pavement, gutters, curbs, and vehicle parking
strips of any material, or by grading, graveling, oiling, or otherwise improving the same,
including the beautification thereof and including storm sewers or other street drainage and
connections from sewer, water, or similar mains to curb lines.

(2) To acquire, develop, construct, reconstruct, extend, and maintain storm and sanitary
sewers and systems, including outlets, holding areas and ponds, treatment plants, pumps,
lift stations, service connections, and other appurtenances of a sewer system, within and
without the corporate limits.

(3) To construct, reconstruct, extend, and maintain steam heating mains.

(4) To install, replace, extend, and maintain street lights and street lighting systems and
special lighting systems.

(5) To acquire, improve, construct, reconstruct, extend, and maintain water works systems,
including mains, valves, hydrants, service connections, wells, pumps, reservoirs, tanks,
treatment plants, and other appurtenances of a water works system, within and without the
corporate limits.

(6) To acquire, improve and equip parks, open space areas, playgrounds, and recreational
facilities within or without the corporate limits.

(7) To plant trees on streets and provide for their trimming, care, and removal.

(8) To abate nuisances and to drain swamps, marshes, and ponds on public or private
property and to fill the same.

(9) To construct, reconstruct, extend, and maintain dikes and other flood control works.

(10) To construct, reconstruct, extend, and maintain retaining walls and area walls.

(11) To acquire, construct, reconstruct, improve, alter, extend, operate, maintain, and
promote a pedestrian skyway system. Such improvement may be made upon a petition
pursuant to section 429.031, subdivision 3.

(12) To acquire, construct, reconstruct, extend, operate, maintain, and promote
underground pedestrian concourses.

(13) To acquire, construct, improve, alter, extend, operate, maintain, and promote public
malls, plazas or courtyards.

(14) To construct, reconstruct, extend, and maintain district heating systems.

(15) To construct, reconstruct, alter, extend, operate, maintain, and promote fire protection
systems in existing buildings, but only upon a petition pursuant to section 429.031,
subdivision 3
.

(16) To acquire, construct, reconstruct, improve, alter, extend, and maintain highway
sound barriers.

(17) To improve, construct, reconstruct, extend, and maintain gas and electric distribution
facilities owned by a municipal gas or electric utility.

(18) To purchase, install, and maintain signs, posts, and other markers for addressing
related to the operation of enhanced 911 telephone service.

(19) To improve, construct, extend, and maintain facilities for Internet access and other
communications purposes, if the council finds that:

(i) the facilities are necessary to make available Internet access or other communications
services that are not and will not be available through other providers or the private market
in the reasonably foreseeable future; and

(ii) the service to be provided by the facilities will not compete with service provided
by private entities.

(20) To assess affected property owners for all or a portion of the costs agreed to with
an electric utility, telecommunications carrier, or cable system operator to bury or alter a
new or existing distribution system within the public right-of-way that exceeds the utility's
design and construction standards, or those set by law, tariff, or franchise, but only upon
petition under section 429.031, subdivision 3.

(21) To assess affected property owners for repayment of voluntary energy improvement
financings under section 216C.436, subdivision 7, or 216C.437, subdivision 28.

new text begin (22) To construct, reconstruct, alter, extend, operate, maintain, and promote energy
improvement projects in existing buildings, provided that:
new text end

new text begin (i) a petition for the improvement is made by a property owner under section 429.031,
subdivision 3;
new text end

new text begin (ii) the municipality funds and administers the energy improvement project;
new text end

new text begin (iii) project funds are only used for the installation of improvements to heating,
ventilation, and air conditioning equipment and building envelope and for the installation
of renewable energy systems;
new text end

new text begin (iv) each property owner petitioning for the improvement receives notice that free or
low-cost energy improvements may be available under federal, state, or utility programs;
new text end

new text begin (v) for energy improvement projects on residential property, only residential property
with five or more units may obtain financing for projects under this clause; and
new text end

new text begin (vi) prior to financing an energy improvement project or imposing an assessment for a
project, written notice is provided to the mortgage lender of any mortgage encumbering or
otherwise secured by the property proposed to be improved.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for special assessments payable in 2022
and thereafter.
new text end

Sec. 15.

Minnesota Statutes 2020, section 429.031, subdivision 3, is amended to read:


Subd. 3.

Petition by all owners.

Whenever all owners of real property abutting upon
any street named as the location of any improvement shall petition the council to construct
the improvement and to assess the entire cost against their property, the council may, without
a public hearing, adopt a resolution determining such fact and ordering the improvement.
The validity of the resolution shall not be questioned by any taxpayer or property owner or
the municipality unless an action for that purpose is commenced within 30 days after adoption
of the resolution as provided in section 429.036. Nothing herein prevents any property
owner from questioning the amount or validity of the special assessment against the owner's
property pursuant to section 429.081. In the case of a petition for the municipality to own
and install a fire protection system,new text begin energy improvement projects,new text end a pedestrian skyway
system, or on-site water contaminant improvements, the petition must contain or be
accompanied by an undertaking satisfactory to the city by the petitioner that the petitioner
will grant the municipality the necessary property interest in the building to permit the city
to enter upon the property and the building to construct, maintain, and operate the fire
protection system,new text begin energy improvement projects,new text end pedestrian skyway system, or on-site water
contaminant improvements. In the case of a petition for the installation of a privately owned
fire protection system, new text beginenergy improvement projects, new text enda privately owned pedestrian skyway
system, or privately owned on-site water contaminant improvements, the petition shall
contain the plans and specifications for the improvement, the estimated cost of the
improvement and a statement indicating whether the city or the owner will contract for the
construction of the improvement. If the owner is contracting for the construction of the
improvement, the city shall not approve the petition until it has reviewed and approved the
plans, specifications, and cost estimates contained in the petition. The construction cost
financed under section 429.091 shall not exceed the amount of the cost estimate contained
in the petition. In the case of a petition for the installation of a fire protection system, new text beginenergy
improvement projects,
new text enda pedestrian skyway system, or on-site water contaminant
improvements, the petitioner may request abandonment of the improvement at any time
after it has been ordered pursuant to subdivision 1 and before contracts have been awarded
for the construction of the improvement under section 429.041, subdivision 2. If such a
request is received, the city council shall abandon the proceedings but in such case the
petitioner shall reimburse the city for any and all expenses incurred by the city in connection
with the improvement.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for special assessments payable in 2022
and thereafter.
new text end

Sec. 16. new text beginREPEALER.
new text end

new text begin Minnesota Statutes 2020, sections 327C.01, subdivision 13; and 327C.16, new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes payable
in 2023.
new text end

ARTICLE 2

AIDS AND CREDITS

Section 1.

Minnesota Statutes 2020, section 477A.013, subdivision 13, is amended to
read:


Subd. 13.

Certified aid adjustments.

deleted text begin (a) A city that received an aid base increase under
Minnesota Statutes 2012, section 477A.011, subdivision 36, paragraph (e), shall have its
total aid under subdivision 9 increased by an amount equal to $150,000 for aids payable in
2014 through 2018.
deleted text end

deleted text begin (b)deleted text endnew text begin (a)new text end A city that received an aid base increase under Minnesota Statutes 2012, section
477A.011, subdivision 36, paragraph (r), shall have its total aid under subdivision 9 increased
by an amount equal to $160,000 for aids payable in 2014 and thereafter.

deleted text begin (c) A city that received a temporary aid increase under Minnesota Statutes 2012, section
477A.011, subdivision 36, paragraph (o), shall have its total aid under subdivision 9 increased
by an amount equal to $1,000,000 for aids payable in 2014 only.
deleted text end

new text begin (b) The city of Floodwood shall have its total aid under subdivision 9 increased by
$250,000 for aids payable in 2022 through 2026.
new text end

new text begin (c) The city of Staples shall have its total aid under subdivision 9 increased by $320,000
for aids payable in 2022 through 2026.
new text end

new text begin (d) The city of Warren shall have its total aid under subdivision 9 increased by $320,000
for aids payable in 2022 through 2026.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year 2022
and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2020, section 477A.03, subdivision 2a, is amended to read:


Subd. 2a.

Cities.

deleted text beginFor aids payable in 2016 and 2017, the total aid paid under section
477A.013, subdivision 9, is $519,398,012. For aids payable in 2018 and 2019, the total aid
paid under section 477A.013, subdivision 9, is $534,398,012. For aids payable in 2020, the
total aid paid under section 477A.013, subdivision 9, is $560,398,012.
deleted text end For aids payable in
2021 deleted text beginand thereafterdeleted text end, the total aid payable under section 477A.013, subdivision 9, is
$564,398,012.new text begin For aids payable in 2022 through 2026, the total aid payable under section
477A.013, subdivision 9, is $565,288,012. For aids payable in 2027 and thereafter, the total
aid payable under section 477A.013, subdivision 9, is $564,398,012.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in calendar year 2022
and thereafter.
new text end

ARTICLE 3

LOCAL TAXES

Section 1.

Laws 2019, First Special Session chapter 6, article 6, section 25, is amended
to read:


Sec. 25. CITY OF PLYMOUTH; LOCAL LODGING TAX AUTHORIZED.

(a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of
law, ordinance, or city charter, the city council for the city of Plymouth may impose by
ordinance a tax of up to three percent on the gross receipts subject to the lodging tax under
Minnesota Statutes, section 469.190. This tax is in addition to any tax imposed under
Minnesota Statutes, section 469.190, and the total tax imposed under that section and this
provision must not exceed six percent.

(b) Two-thirds of the revenue from the tax imposed under this section must be dedicated
and used for capital improvements to public recreational facilities and marketing and
promotion of the community, and the remaining one-third of the revenue must be used for
the same purposes as a tax imposed under Minnesota Statutes, section 469.190.

(c) The tax imposed under this authority terminates deleted text beginat the earlier of: (1) ten years after
the tax is first imposed; or (2) December 31, 2030
deleted text endnew text begin when the city council determines that
the amount received from the tax is sufficient to retire bonds issued before January 1, 2022,
for capital improvements under paragraph (b), plus an amount sufficient to pay costs,
including interest costs, related to the issuance of the bonds
new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Laws 2019, First Special Session chapter 6, article 6, section 27, is amended to
read:


Sec. 27. CITY OF SARTELL; LOCAL TAXES AUTHORIZED.

Subdivision 1.

Food and beverage tax authorized.

Notwithstanding Minnesota Statutes,
section 297A.99 or 477A.016, or any ordinance or other provision of law, and if approved
by voters at deleted text beginthe November 3, 2020,deleted text endnew text begin anew text end general deleted text beginelection,deleted text end or deleted text beginat adeleted text end special election held deleted text beginbefore
November 3, 2020
deleted text endnew text begin pursuant to a resolution adopted by its governing bodynew text end, the city of Sartell
may, by ordinance, impose a sales tax of up to 1-1/2 percent on the gross receipts of all food
and beverages sold by a restaurant or place of refreshment, as defined by ordinance of the
city, that is located within the city. For purposes of this section, "food and beverages" include
retail on-sale of intoxicating liquor and fermented malt beverages.

Subd. 2.

Use of proceeds from authorized taxes.

The proceeds of the taxes imposed
under subdivision 1 must be used by the city to fund capital or operational costs for new
and existing recreational facilities and related amenities within the city. Authorized expenses
include securing or paying debt service on bonds or other obligations issued to finance
construction and improvement projects.

deleted text begin Subd. 3. deleted text end

deleted text begin Termination of taxes. deleted text end

deleted text begin The tax imposed under subdivision 1 expires five years
after the tax is first imposed.
deleted text end

Subd. 4.

Collection, administration, and enforcement.

The city may enter into an
agreement with the commissioner of revenue to administer, collect, and enforce the taxes
under subdivision 1. If the commissioner agrees to collect the tax, the provisions of Minnesota
Statutes, sections 270C.171 and 297A.99, related to collection, administration, and
enforcement apply.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Sartell and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 3. new text beginCARLTON COUNTY; LOCAL SALES AND USE TAX AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
sections 297A.99, subdivision 2, paragraph (b), and 477A.016, or any other law or ordinance,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, Carlton County may impose, by ordinance, a sales and use
tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise
provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the
imposition, administration, collection, and enforcement of the tax authorized under this
subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by Carlton County to pay the costs of collecting and
administering the tax, and to finance up to $60,000,000 for the construction of a new law
enforcement center and jail serving a regional female offender program. Authorized costs
include related parking, design, construction, reconstruction, mechanical upgrades, and
engineering costs, as well as the associated bond costs for any bonds issued under subdivision
3.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) Carlton County may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $60,000,000, plus an amount applied to the payment of costs of issuing the
bonds. The bonds may be paid from or secured by any funds available to the county,
including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the county.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 30 years after the tax is first imposed; or (2) when the county determines that
it has received from this tax $60,000,000 to fund the project listed in subdivision 2, plus an
amount sufficient to pay costs, including interest costs, related to the issuance of the bonds
authorized in subdivision 3. Except as otherwise provided in Minnesota Statutes, section
297A.99, subdivision 3, paragraph (f), any funds remaining after payment of the allowed
costs due to timing of the termination of the tax under Minnesota Statutes, section 297A.99,
subdivision 12, shall be placed in the county's general fund. The tax imposed under
subdivision 1 may expire at an earlier time if the county determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of
Carlton County and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 4. new text beginCITY OF CLOQUET; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of Cloquet may impose by ordinance a sales and
use tax of one-half of one percent for the purposes specified in subdivision 2. Except as
otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
govern the imposition, administration, collection, and enforcement of the tax authorized
under this subdivision. The tax imposed under this subdivision is in addition to any local
sales and use tax imposed under any other special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Cloquet to pay the costs of collecting and
administering the tax and the capital and administrative costs of any or all of the projects
listed in this subdivision. The amount spent on each project is limited to the amount set
forth below plus an amount equal to interest on and the costs of issuing any bonds:
new text end

new text begin (1) construction, reconstruction, expansion, or improvement related to the Pine Valley
Regional Park Project, including ski jump repairs, chalet replacement, and parking and
lighting improvements, in an amount not to exceed $2,124,700; and
new text end

new text begin (2) restoration, repair, and upgrading of the Cloquet Ice Arena in an amount not to exceed
$6,025,500.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Cloquet may issue bonds under Minnesota
Statutes, chapter 475, to finance up to $8,150,200 of the portion of the costs of the facilities
authorized in subdivision 2 and approved by the voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds
issued under this subdivision may not exceed $8,150,200 plus an amount to be applied to
the payment of the costs of issuing the bonds. The bonds may be paid from or secured by
any funds available to the city of Cloquet, including the tax authorized under subdivision
1. The issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections
275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Cloquet, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal
and interest on the bonds is not subject to any levy limitation. A separate election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 10 years
after the tax is first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the project costs authorized under subdivision 2 for
projects approved by voters as required under Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
of any bonds authorized under subdivision 3, including interest on the bonds. Except as
otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f),
any funds remaining after payment of the allowed costs due to the timing of the termination
of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the
general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time
if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Cloquet and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 5. new text beginCITY OF EDINA; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of Edina may impose by ordinance a sales and use
tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise
provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the
imposition, administration, collection, and enforcement of the tax authorized under this
subdivision. The tax imposed under this subdivision is in addition to any local sales and
use tax imposed under any other special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Edina to pay the costs of collecting and
administering the tax and paying for the following projects in the city, including securing
and paying debt service on bonds issued to finance all or part of the following projects:
new text end

new text begin (1) $17,700,000 plus associated bonding costs for development of Fred Richards Park
as identified in the Fred Richards Park Master Plan; and
new text end

new text begin (2) $21,600,000 plus associated bonding costs for improvements to Braemar Park as
identified in the Braemar Park Master Plan.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Edina may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
subdivision 2 and approved by the voters as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued
under this subdivision may not exceed: (1) $17,700,000 for the project listed in subdivision
2, clause (1), plus an amount to be applied to the payment of the costs of issuing the bonds;
and (2) $21,600,000 for the project listed in subdivision 2, clause (2), plus an amount to be
applied to the payment of the costs of issuing the bonds. The bonds may be paid from or
secured by any funds available to the city of Edina, including the tax authorized under
subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota
Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Edina, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal
and interest on the bonds is not subject to any levy limitation. A separate election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 19 years
after the tax is first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the project costs authorized under subdivision 2 for
projects approved by voters as required under Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
of any bonds authorized under subdivision 3, including interest on the bonds. Except as
otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f),
any funds remaining after payment of the allowed costs due to the timing of the termination
of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the
general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time
if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Edina and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 6. new text beginCITY OF FERGUS FALLS; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax; authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
the city of Fergus Falls may, if approved by the voters at a general election as required under
Minnesota Statutes, section 297A.99, subdivision 3, impose, by ordinance, a sales and use
tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise
provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the
imposition, administration, collection, and enforcement of the tax authorized under this
subdivision. The tax imposed under this subdivision is in addition to any local sales and
use tax imposed under any other special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Fergus Falls to pay the costs of collecting
and administering the tax and for the following projects in the city, including securing and
paying debt service, on bonds issued to finance all or part of the following projects:
new text end

new text begin (1) $7,800,000 for an aquatics center; and
new text end

new text begin (2) $5,200,000 for the DeLagoon Improvement Project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Fergus Falls may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the facilities
authorized in subdivision 2, and approved by the voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds
issued under this subdivision may not exceed:
new text end

new text begin (1) $7,800,000 for the project listed in subdivision 2, clause (1), plus an amount needed
to pay capitalized interest and an amount to be applied to the payment of the costs of issuing
the bonds; and
new text end

new text begin (2) $5,200,000 for the project listed in subdivision 2, clause (2), plus an amount needed
to pay capitalized interest and an amount to be applied to the payment of the costs of issuing
the bonds.
new text end

new text begin (b) The bonds may be paid from or secured by any funds available to the city of Fergus
Falls, including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (c) The bonds are not included in computing any debt limitation applicable to the city
of Fergus Falls, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
principal and interest on the bonds is not subject to any levy limitation. A separate election
to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) December
31, 2037, or (2) when the city council determines that the amount received from the tax is
sufficient to pay for the project costs authorized under subdivision 2 for projects approved
by voters as required under Minnesota Statutes, section 297A.99, subdivision 3, paragraph
(a), plus an amount sufficient to pay the costs related to issuance of any bonds authorized
under subdivision 3, including interest on the bonds. Except as otherwise provided in
Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining
after payment of the allowed costs due to the timing of the termination of the tax under
Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of
the city. The tax imposed under subdivision 1 may expire at an earlier time if the city so
determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Fergus Falls and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 7. new text beginCITY OF GRAND RAPIDS; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of Grand Rapids may impose by ordinance a sales
and use tax of one-half of one percent for the purposes specified in subdivision 2. Except
as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
govern the imposition, administration, collection, and enforcement of the tax authorized
under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Grand Rapids to pay the costs of collecting
and administering the tax including securing and paying debt service on bonds issued and
to finance up to $5,980,000 for reconstruction, remodeling, and upgrades to the Grand
Rapids IRA Civic Center. Authorized costs include design, construction, reconstruction,
mechanical upgrades, and engineering costs, as well as the associated bond costs for any
bonds issued under subdivision 3.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Grand Rapids may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the facilities
authorized in subdivision 2. The aggregate principal amount of bonds issued under this
subdivision may not exceed $5,980,000, plus an amount to be applied to the payment of
the costs of issuing the bonds. The bonds may be paid from or secured by any funds available
to the city of Grand Rapids, including the tax authorized under subdivision 1. The issuance
of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Grand Rapids, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
principal and interest on the bonds is not subject to any levy limitation. A separate election
to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) seven years after the tax is first imposed; or (2) when the city council
determines that $5,980,000, plus an amount sufficient to pay the costs related to issuance
of any bonds authorized under subdivision 3, including interest on the bonds, has been
received from the tax to pay the costs of the project authorized under subdivision 2, and
approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision
3. Any funds remaining after payment of all such costs and retirement or redemption of the
bonds shall be placed in the general fund of the city, except for funds required to be retained
in the state general fund under Minnesota Statutes, section 297A.99, subdivision 3. The tax
imposed under subdivision 1 may expire at an earlier time if the city so determines by
ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Grand Rapids and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 8. new text beginCITY OF HERMANTOWN; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of Hermantown may impose by ordinance a sales
and use tax of one-half of one percent for the purposes specified in subdivision 2. Except
as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
govern the imposition, administration, collection, and enforcement of the tax authorized
under this subdivision. The tax imposed under this subdivision is in addition to any local
sales and use tax imposed under any other special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Hermantown to pay the costs of collecting
and administering the tax and paying for the following projects in the city related to a
Community Recreational Initiative, including securing and paying debt service on bonds
issued to finance all or part of the following projects:
new text end

new text begin (1) $7,840,000 for an addition of a second ice sheet with locker rooms and other facilities
and upgrades to the Hermantown Hockey Arena; and
new text end

new text begin (2) $4,570,000 for construction of the Hermantown-Proctor trail running from the Essentia
Wellness Center to the border with Proctor and eventually connecting to the Munger Trail.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Hermantown may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the facilities
authorized in subdivision 2 and approved by the voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds
issued under this subdivision may not exceed: (1) $7,840,000 for the project listed in
subdivision 2, clause (1), plus an amount to be applied to the payment of the costs of issuing
the bonds; and (2) $4,570,000 for the project listed in subdivision 2, clause (2), plus an
amount to be applied to the payment of the costs of issuing the bonds. The bonds may be
paid from or secured by any funds available to the city of Hermantown, including the tax
authorized under subdivision 1. The issuance of bonds under this subdivision is not subject
to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Hermantown, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
principal and interest on the bonds is not subject to any levy limitation. A separate election
to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 16 years
after being first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the project costs authorized under subdivision 2 for
projects approved by voters as required under Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
of any bonds authorized under subdivision 3, including interest on the bonds. Except as
otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f),
any funds remaining after payment of the allowed costs due to the timing of the termination
of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the
general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time
if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Hermantown and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 9. new text beginITASCA COUNTY; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance and if approved
by the voters at a general election as required under Minnesota Statutes, section 297A.99,
subdivision 3, Itasca County may impose by ordinance a sales and use tax of one percent
for the purposes specified in subdivision 2. Except as otherwise provided in this section,
the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by Itasca County to pay the costs of collecting and
administering the tax and paying for up to $75,000,000 for new construction of or upgrades
to correctional facilities, new construction of or upgrades to court facilities including ancillary
support accommodations, and new construction of or upgrades to county offices, plus an
amount needed for securing and paying debt service on bonds issued for the project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) Itasca County may issue bonds under Minnesota Statutes,
chapter 475, to finance the costs of the facility authorized in subdivision 2. The aggregate
principal amount of bonds issued under this subdivision may not exceed $75,000,000 for
the project listed in subdivision 2, plus an amount to be applied to the payment of the costs
of issuing the bonds. The bonds may be paid from or secured by any funds available to the
county, including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the county,
and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 30 years
after the tax is first imposed, or (2) when the county board determines that the amount
received from the tax is sufficient to pay $75,000,000 in project costs authorized under
subdivision 2, plus an amount sufficient to pay the costs related to issuance of any bonds
authorized under subdivision 3, including interest on the bonds. Except as otherwise provided
in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining
after payment of the allowed costs due to the timing of the termination of the tax under
Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of
the county. The tax imposed under subdivision 1 may expire at an earlier time if the county
so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of Itasca
County and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 10. new text beginCITY OF LITCHFIELD; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of Litchfield may impose by ordinance a sales and
use tax of one-half of one percent for the purposes specified in subdivision 2. Except as
otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
govern the imposition, administration, collection, and enforcement of the tax authorized
under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Litchfield to pay the costs of collecting and
administering the tax and for up to $10,000,000 for the cost of constructing a community
wellness/recreation center that will include a gymnasium and general fitness spaces, a
dedicated walking section, a community room, and any locker rooms and mechanical
equipment needed for future additions to the facility.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Litchfield may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the facilities authorized in
subdivision 2 and approved by the voters as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued
under this subdivision may not exceed $10,000,000 for the project listed in subdivision 2
plus an amount to be applied to the payment of the costs of issuing the bonds. The bonds
may be paid from or secured by any funds available to the city of Litchfield, including the
tax authorized under subdivision 1. The issuance of bonds under this subdivision is not
subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Litchfield and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal
and interest on the bonds is not subject to any levy limitation. A separate election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 20 years
after being first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the project costs authorized under subdivision 2 for
projects approved by voters as required under Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
of any bonds authorized under subdivision 3, including interest on the bonds. Except as
otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f),
any funds remaining after payment of the allowed costs due to the timing of the termination
of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the
general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time
if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Litchfield and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 11. new text beginCITY OF LITTLE FALLS; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of Little Falls may impose by ordinance a sales and
use tax of one-half of one percent for the purposes specified in subdivision 2. Except as
otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
govern the imposition, administration, collection, and enforcement of the tax authorized
under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Little Falls to pay the costs of collecting
and administering the tax and for up to $17 million for the cost of constructing a community
recreational facility that includes a gymnasium with an indoor track, multipurpose rooms
for meeting and educational spaces, office and storage space, and outdoor recreational
facilities for aquatic recreation with a master plan to incorporate future additions to the
facility.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Little Falls may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2 and approved by the voters as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued
under this subdivision may not exceed $17,000,000 for the project listed in subdivision 2
plus an amount needed to pay capitalized interest and an amount to be applied to the payment
of the costs of issuing the bonds. The bonds may be paid from or secured by any funds
available to the city of Little Falls, including the tax authorized under subdivision 1. The
issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60
and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Little Falls, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
principal and interest on the bonds is not subject to any levy limitation. A separate election
to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 30 years
after being first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the project costs authorized under subdivision 2 for the
project if approved by voters as required under Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
of any bonds authorized under subdivision 3, including interest on the bonds. Except as
otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f),
any funds remaining after payment of the allowed costs due to the timing of the termination
of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the
general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time
if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Little Falls and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 12. new text beginCITY OF MAPLE GROVE; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters
at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3,
the city of Maple Grove may impose by ordinance a sales and use tax of one-half of one
percent for the purposes specified in subdivision 2. Except as otherwise provided in this
section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition,
administration, collection, and enforcement of the tax authorized under this subdivision.
The tax imposed under this subdivision is in addition to any local sales and use tax imposed
under any other special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Maple Grove to pay the costs of collecting
and administering the tax, and to finance up to $90,000,000 for the expansion and renovation
of the Maple Grove Community Center, plus an amount needed for securing and paying
debt service on bonds issued to finance the project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Maple Grove may issue bonds under
Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project
authorized in subdivision 2, and approved by the voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds
issued under this subdivision may not exceed $90,000,000, plus an amount applied to the
payment of the costs of issuing the bonds. The bonds may be paid from or secured by any
funds available to the city, including the tax authorized under subdivision 1. The issuance
of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines
that the amount received from the tax is sufficient to pay for the project costs authorized
under subdivision 2 for the project approved by voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, paragraph (a), plus an amount sufficient to pay the costs
related to issuance of any bonds authorized under subdivision 3, including interest on the
bonds. Except as otherwise provided in Minnesota Statutes, section 297A.99, subdivision
3, paragraph (f), any funds remaining after payment of allowed costs due to the timing of
the termination of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall
be placed in the general fund of the city. The tax imposed under subdivision 1 may expire
at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Maple Grove and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 13. new text beginCOUNTY OF MILLE LACS; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law or ordinance, and if approved by the voters at a general
election as required under Minnesota Statutes, section 297A.99, subdivision 3, Mille Lacs
County may impose by ordinance a sales and use tax of one-half of one percent for the
purposes specified in subdivision 2. Except as otherwise provided in this section, the
provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by Mille Lacs County to pay the costs of collecting and
administering the tax, and to finance up to $10,000,000 for the construction of a public
works building in Mille Lacs County, plus an amount needed for securing and paying debt
service on bonds issued to finance the project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) Mille Lacs County may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2, and approved by the voters as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued
under this subdivision may not exceed $10,000,000, plus an amount applied to the payment
of the costs of issuing the bonds. The bonds may be paid from or secured by any funds
available to the county, including the tax authorized under subdivision 1. The issuance of
bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the county.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) eight years after the tax is first imposed; or (2) when the county board
determines that the amount received from the tax is sufficient to pay for the project costs
authorized under subdivision 2 for the project approved by voters as required under
Minnesota Statutes, section 297A.99, subdivision 3, paragraph (a), plus an amount sufficient
to pay the costs related to issuance of any bonds authorized under subdivision 3, including
interest on the bonds. Except as otherwise provided in Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (f), any funds remaining after payment of allowed costs due to the
timing of the termination of the tax under Minnesota Statutes, section 297A.99, subdivision
12, shall be placed in the general fund of the county. The tax imposed under subdivision 1
may expire at an earlier time if the county so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of Mille
Lacs County and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 14. new text beginCITY OF MOORHEAD; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters
at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3,
the city of Moorhead may impose by ordinance a sales and use tax of one-half of one percent
for the purposes specified in subdivision 2. Except as otherwise provided in this section,
the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision. The tax imposed
under this subdivision is in addition to any local sales and use tax imposed under any other
special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Moorhead to pay the costs of collecting and
administering the tax, and to finance up to $29,100,000 for the construction of a regional
library and community center in the city of Moorhead, plus an amount needed for securing
and paying debt service on bonds issued to finance the project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Moorhead may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2, and approved by the voters as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued
under this subdivision may not exceed $29,100,000, plus an amount applied to the payment
of the costs of issuing the bonds. The bonds may be paid from or secured by any funds
available to the city, including the tax authorized under subdivision 1. The issuance of bonds
under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 22 years after the tax is first imposed; or (2) when the city council determines
that the amount received from the tax is sufficient to pay for the project costs authorized
under subdivision 2 for the project approved by voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, paragraph (a), plus an amount sufficient to pay the costs
related to issuance of any bonds authorized under subdivision 3, including interest on the
bonds. Except as otherwise provided in Minnesota Statutes, section 297A.99, subdivision
3, paragraph (f), any funds remaining after payment of allowed costs due to the timing of
the termination of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall
be placed in the general fund of the city. The tax imposed under subdivision 1 may expire
at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Moorhead and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 15. new text beginCITY OF OAKDALE; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other ordinance or city charter, and if approved by the voters at
a general election as required under Minnesota Statutes, section 297A.99, subdivision 3,
the city of Oakdale may impose, by ordinance, a sales and use tax of one-half of one percent
for the purposes specified in subdivision 2. Except as otherwise provided in this section,
the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Oakdale to pay the costs of collecting and
administering the tax and paying for the following projects in the city, including securing
and paying debt service on bonds issued to finance all or part of the following projects:
new text end

new text begin (1) $22,000,000 plus associated bonding costs for construction of a new public works
facility; and
new text end

new text begin (2) $15,000,000 plus associated bonding costs for expansion of the police department
facility.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Oakdale may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed: (1) $22,000,000 for the project listed in subdivision 2, clause (1), plus an amount
applied to the payment of costs of issuing the bonds; and (2) $15,000,000 for the projects
listed in subdivision 2, clause (2), plus an amount applied to the payment of costs of issuing
the bonds. The bonds may be paid from or secured by any funds available to the city of
Oakdale, including the tax authorized under subdivision 1. The issuance of bonds under
this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 25 years after the tax is first imposed; or (2) when the city council determines
that the city has received from this tax $37,000,000 to fund the projects listed in subdivision
2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of
the bonds authorized in subdivision 3. Except as otherwise provided under Minnesota
Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining after payment
of the allowed costs due to timing of the termination under Minnesota Statutes, section
297A.99, shall be placed in the city's general fund. The tax imposed under subdivision 1
may expire at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Oakdale and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 16. new text beginCITY OF ST. CLOUD; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters
at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3,
the city of St. Cloud may impose, by ordinance, a sales and use tax of one-half of one percent
for the purposes specified in subdivision 2. Except as otherwise provided in this section,
the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration,
collection, and enforcement of the tax authorized under this subdivision. The tax imposed
under this subdivision is in addition to any local sales and use tax imposed under any other
special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of St. Cloud to pay the costs of collecting and
administering the tax, including securing and paying debt service on bonds issued, and to
finance up to $21,100,000 plus associated bonding costs for expansion and improvement
of St. Cloud's Municipal Athletic Complex.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of St. Cloud may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $21,100,000 plus an amount applied to the payment of costs of issuing the bonds.
The bonds may be paid from or secured by any funds available to the city of St. Cloud,
including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) five years after the tax is first imposed; or (2) when the city council determines
that the amount received from the tax is sufficient to pay for the project costs authorized
under subdivision 2, and approved by the voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, plus an amount sufficient to pay costs, including interest
costs, related to the issuance of the bonds authorized in subdivision 3. Any funds remaining
after payment of the allowed costs due to timing of the termination under Minnesota Statutes,
section 297A.99, shall be placed in the city's general fund. The tax imposed under subdivision
1 may expire at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of St. Cloud and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 17. new text beginCITY OF ST. PETER; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of St. Peter may impose by ordinance a sales and
use tax of one-half of one percent for the purposes specified in subdivision 2. Except as
otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
govern the imposition, administration, collection, and enforcement of the tax authorized
under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of St. Peter to pay the costs of collecting and
administering the tax and paying for up to $9,121,000 for construction of a new fire station,
plus an amount needed for securing and paying debt service on bonds issued to finance the
project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of St. Peter may issue bonds under Minnesota
Statutes, chapter 475, to finance the costs of the facility authorized in subdivision 2. The
aggregate principal amount of bonds issued under this subdivision may not exceed $9,121,000
for the project listed in subdivision 2, plus an amount to be applied to the payment of the
costs of issuing the bonds. The bonds may be paid from or secured by any funds available
to the city of St. Peter, including the tax authorized under subdivision 1. The issuance of
bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and
275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of St. Peter; and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal
and interest on the bonds is not subject to any levy limitation. A separate election to approve
the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 40 years
after the tax is first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the $9,121,000 in project costs authorized under
subdivision 2, plus an amount sufficient to pay the costs related to issuance of any bonds
authorized under subdivision 3, including interest on the bonds. Except as otherwise provided
in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining
after payment of the allowed costs due to the timing of the termination of the tax under
Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of
the city. The tax imposed under subdivision 1 may expire at an earlier time if the city so
determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of St. Peter and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 18. new text beginCITY OF WADENA; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters
at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3,
the city of Wadena may impose, by ordinance, a sales and use tax of one-quarter of one
percent for the purposes specified in subdivision 2. Except as otherwise provided in this
section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition,
administration, collection, and enforcement of the tax authorized under this subdivision.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Wadena to pay the costs of collecting and
administering the tax and to finance up to $3,000,000, plus associated bonding costs including
securing and paying debt service on bonds issued, for the Wadena Library Rehabilitation
Project.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Wadena may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in
subdivision 2. The aggregate principal amount of bonds issued under this subdivision may
not exceed $3,000,000, plus an amount applied to the payment of costs of issuing the bonds.
The bonds may be paid from or secured by any funds available to the city of Wadena,
including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city.
Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest
on the bonds is not subject to any levy limitation. A separate election to approve the bonds
under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin The tax imposed under subdivision 1 expires at the
earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines
that the amount received from the tax is sufficient to pay for the project costs authorized
under subdivision 2, and approved by the voters as required under Minnesota Statutes,
section 297A.99, subdivision 3, plus an amount sufficient to pay costs, including interest
costs, related to the issuance of the bonds authorized in subdivision 3. Any funds remaining
after payment of the allowed costs due to timing of the termination under Minnesota Statutes,
section 297A.99, shall be placed in the city's general fund. The tax imposed under subdivision
1 may expire at an earlier time if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Wadena and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 19. new text beginCITY OF WAITE PARK; TAXES AUTHORIZED.
new text end

new text begin Subdivision 1. new text end

new text begin Sales and use tax authorization. new text end

new text begin Notwithstanding Minnesota Statutes,
section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter,
and if approved by the voters at a general election as required under Minnesota Statutes,
section 297A.99, subdivision 3, the city of Waite Park may impose by ordinance a sales
and use tax of one-half of one percent for the purposes specified in subdivision 2. Except
as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99,
govern the imposition, administration, collection, and enforcement of the tax authorized
under this subdivision. The tax imposed under this subdivision is in addition to any local
sales and use tax imposed under any other special law.
new text end

new text begin Subd. 2. new text end

new text begin Use of sales and use tax revenues. new text end

new text begin The revenues derived from the tax authorized
under subdivision 1 must be used by the city of Waite Park to pay the costs of collecting
and administering the tax and for the following projects in the city, including securing and
paying debt service on bonds issued to finance all or part of the following projects:
new text end

new text begin (1) up to $7,500,000 plus associated bonding costs for regional trail connections; and
new text end

new text begin (2) up to $20,000,000 plus associated bonding costs for construction and equipping of
a public safety facility.
new text end

new text begin Subd. 3. new text end

new text begin Bonding authority. new text end

new text begin (a) The city of Waite Park may issue bonds under Minnesota
Statutes, chapter 475, to finance all or a portion of the costs of the facilities authorized in
subdivision 2 and approved by the voters as required under Minnesota Statutes, section
297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued
under this subdivision may not exceed:
new text end

new text begin (1) $7,500,000 for the project listed in subdivision 2, clause (1), plus an amount needed
to pay capitalized interest and an amount to be applied to the payment of the costs of issuing
the bonds; and
new text end

new text begin (2) $20,000,000 for the project listed in subdivision 2, clause (2), plus an amount needed
to pay capitalized interest and an amount to be applied to the payment of the costs of issuing
the bonds.
new text end

new text begin The bonds may be paid from or secured by any funds available to the city of Waite Park,
including the tax authorized under subdivision 1. The issuance of bonds under this
subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
new text end

new text begin (b) The bonds are not included in computing any debt limitation applicable to the city
of Waite Park, and any levy of taxes under Minnesota Statutes, section 475.61, to pay
principal and interest on the bonds is not subject to any levy limitation. A separate election
to approve the bonds under Minnesota Statutes, section 475.58, is not required.
new text end

new text begin Subd. 4. new text end

new text begin Termination of taxes. new text end

new text begin Subject to Minnesota Statutes, section 297A.99,
subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 19 years
after the tax is first imposed, or (2) when the city council determines that the amount received
from the tax is sufficient to pay for the project costs authorized under subdivision 2 for
projects approved by voters as required under Minnesota Statutes, section 297A.99,
subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance
of any bonds authorized under subdivision 3, including interest on the bonds. Except as
otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f),
any funds remaining after payment of the allowed costs due to the timing of the termination
of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the
general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time
if the city so determines by ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Waite Park and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

ARTICLE 4

TAX INCREMENT FINANCING

Section 1.

Minnesota Statutes 2020, section 469.176, is amended by adding a subdivision
to read:


new text begin Subd. 4n. new text end

new text begin Temporary use of increment authorized. new text end

new text begin (a) Notwithstanding any other
provision of this section or any other law to the contrary, except the requirements to pay
bonds to which increments are pledged, the authority may elect by resolution to transfer
unobligated increments from a district either (1) to the municipality for deposit into the
municipality's general fund upon the request of the municipality, or (2) to provide
improvements, loans, interest rate subsidies, or assistance in any form to businesses impacted
by COVID-19. The authority may transfer increments under this subdivision after the
spending plan and public hearing requirements under paragraph (c) are met. The municipality
may expend transferred increments under clause (1) for any purpose permitted under the
municipality's general fund.
new text end

new text begin (b) For each calendar year for which transfers are permitted under this subdivision, the
maximum transfer equals the excess of the district's unobligated increments which includes
any increment not required for payments of obligations due during the six months following
the transfer on outstanding bonds, binding contracts, and other outstanding financial
obligations of the district to which the district's increments are pledged.
new text end

new text begin (c) The authority may transfer increments permitted under this subdivision after creating
a written spending plan that authorizes the authority to take the action described in paragraph
(a) and details the use of transferred increments. Additionally, the municipality must approve
the authority's spending plan after holding a public hearing. The municipality must publish
notice of the hearing in a newspaper of general circulation in the municipality and on the
municipality's public website at least ten days, but not more than 30 days, prior to the date
of the hearing.
new text end

new text begin (d) Increment that is improperly retained, received, spent, or transferred is not eligible
for a transfer under this subdivision.
new text end

new text begin (e) An authority making a transfer under this subdivision must provide to the Office of
the State Auditor a copy of the spending plan approved and signed by the municipality.
new text end

new text begin (f) The authority to transfer increments under this subdivision expires on December 31,
2022. All transferred increments must be spent by December 31, 2022. If the municipality
cannot spend the transferred increments by December 31, 2022, the municipality must adopt
a spending plan that details the use of transferred increments, and must provide a copy of
this spending plan to the Office of the State Auditor.
new text end

new text begin EFFECTIVE DATE; APPLICATION. new text end

new text begin This section is effective the day following
final enactment and applies to increments from any district that are unobligated as of the
date of final enactment regardless of when the authority made a request for certification.
new text end

Sec. 2.

Minnesota Statutes 2020, section 469.1763, subdivision 2, is amended to read:


Subd. 2.

Expenditures outside district.

(a) For each tax increment financing district,
an amount equal to at least 75 percent of the total revenue derived from tax increments paid
by properties in the district must be expended on activities in the district or to pay bonds,
to the extent that the proceeds of the bonds were used to finance activities in the district or
to pay, or secure payment of, debt service on credit enhanced bonds. For districts, other
than redevelopment districts for which the request for certification was made after June 30,
1995, the in-district percentage for purposes of the preceding sentence is 80 percent. Not
more than 25 percent of the total revenue derived from tax increments paid by properties
in the district may be expended, through a development fund or otherwise, on activities
outside of the district but within the defined geographic area of the project except to pay,
or secure payment of, debt service on credit enhanced bonds. For districts, other than
redevelopment districts for which the request for certification was made after June 30, 1995,
the pooling percentage for purposes of the preceding sentence is 20 percent. The revenues
derived from tax increments paid by properties in the district that are expended on costs
under section 469.176, subdivision 4h, paragraph (b), may be deducted first before calculating
the percentages that must be expended within and without the district.

(b) In the case of a housing district, deleted text begina housing project, as defined in section 469.174,
subdivision 11
, is an activity in the district.
deleted text endnew text begin the following are considered to be activities in
the district:
new text end

new text begin (1) a housing project, as defined in section 469.174, subdivision 11; and
new text end

new text begin (2) a transfer of increments to an affordable housing trust fund established pursuant to
section 462C.16, for expenditures made in conformity with the political subdivision's
ordinance and policy establishing the trust fund. Any transfers made pursuant to this clause
are not subject to the annual reporting requirements imposed by section 469.175, subdivision
6, except that the amount of any transfer must be reported.
new text end

(c) All administrative expenses are for activities outside of the district, except that if the
only expenses for activities outside of the district under this subdivision are for the purposes
described in paragraph (d), administrative expenses will be considered as expenditures for
activities in the district.

(d) The authority may elect, in the tax increment financing plan for the district, to increase
by up to deleted text begintendeleted text endnew text begin 25new text end percentage points the permitted amount of expenditures for activities located
outside the geographic area of the district under paragraph (a). As permitted by section
469.176, subdivision 4k, the expenditures, including the permitted expenditures under
paragraph (a), need not be made within the geographic area of the project. Expenditures
that meet the requirements of this paragraph are legally permitted expenditures of the district,
notwithstanding section 469.176, subdivisions 4b, 4c, and 4j. To qualify for the increase
under this paragraph, the expenditures must:

(1) be used deleted text beginexclusivelydeleted text end to assist housing that meets the requirement for a qualified
low-income building, as that term is used in section 42 of the Internal Revenue Codenew text begin, or to
assist owner-occupied housing that meets the requirements of section 469.1761
new text end; deleted text beginand
deleted text end

(2) not exceed the qualified basis of the housing, as defined under section 42(c) of the
Internal Revenue Code, less the amount of any credit allowed under section 42 of the Internal
Revenue Code; and

(3) be used to:

(i) acquire and prepare the site of the housing;

(ii) acquire, construct, or rehabilitate the housing; or

(iii) make public improvements directly related to the housing; or

(4) be used to develop housing:

(i) if the market value of the housing does not exceed the lesser of:

(A) 150 percent of the average market value of single-family homes in that municipality;
or

(B) $200,000 for municipalities located in the metropolitan area, as defined in section
473.121, or $125,000 for all other municipalities; and

(ii) if the expenditures are used to pay the cost of site acquisition, relocation, demolition
of existing structures, site preparation, and pollution abatement on one or more parcels, if
the parcel contains a residence containing one to four family dwelling units that has been
vacant for six or more months and is in foreclosure as defined in section 325N.10, subdivision
7
, but without regard to whether the residence is the owner's principal residence, and only
after the redemption period has expired.

(e) The authority under paragraph (d), clause (4), expires on December 31, 2016.
Increments may continue to be expended under this authority after that date, if they are used
to pay bonds or binding contracts that would qualify under subdivision 3, paragraph (a), if
December 31, 2016, is considered to be the last date of the five-year period after certification
under that provision.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 3.

Minnesota Statutes 2020, section 469.1763, subdivision 3, is amended to read:


Subd. 3.

Five-year rule.

(a) Revenues derived from tax increments paid by properties
in the district are considered to have been expended on an activity within the district under
subdivision 2 only if one of the following occurs:

(1) before or within five years after certification of the district, the revenues are actually
paid to a third party with respect to the activity;

(2) bonds, the proceeds of which must be used to finance the activity, are issued and
sold to a third party before or within five years after certification, the revenues are spent to
repay the bonds, and the proceeds of the bonds either are, on the date of issuance, reasonably
expected to be spent before the end of the later of (i) the five-year period, or (ii) a reasonable
temporary period within the meaning of the use of that term under section 148(c)(1) of the
Internal Revenue Code, or are deposited in a reasonably required reserve or replacement
fund;

(3) binding contracts with a third party are entered into for performance of the activity
before or within five years after certification of the district and the revenues are spent under
the contractual obligation;

(4) costs with respect to the activity are paid before or within five years after certification
of the district and the revenues are spent to reimburse a party for payment of the costs,
including interest on unreimbursed costs; or

(5) expenditures are made for housing purposes as permitted by subdivision 2, paragraphs
(b) and (d), or for public infrastructure purposes within a zone as permitted by subdivision
2, paragraph (e).

(b) For purposes of this subdivision, bonds include subsequent refunding bonds if the
original refunded bonds meet the requirements of paragraph (a), clause (2).

(c) For a redevelopment district or a renewal and renovation district certified after June
30, 2003, and before April 20, 2009, the five-year periods described in paragraph (a) are
extended to ten years after certification of the district. For a redevelopment district certified
after April 20, 2009, and before June 30, 2012, the five-year periods described in paragraph
(a) are extended to eight years after certification of the district. This extension is provided
primarily to accommodate delays in development activities due to unanticipated economic
circumstances.

new text begin (d) For a redevelopment district that was certified after December 31, 2017, the five-year
periods described in paragraph (a) are extended to ten years after certification of the district.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

Minnesota Statutes 2020, section 469.1763, subdivision 4, is amended to read:


Subd. 4.

Use of revenues for decertification.

(a) In each year beginning with the sixth
year following certification of the district, new text beginor beginning with the 11th year following
certification of the district for districts whose five-year rule is extended to ten years under
subdivision 3, paragraph (d),
new text endif the applicable in-district percent of the revenues derived
from tax increments paid by properties in the district exceeds the amount of expenditures
that have been made for costs permitted under subdivision 3, an amount equal to the
difference between the in-district percent of the revenues derived from tax increments paid
by properties in the district and the amount of expenditures that have been made for costs
permitted under subdivision 3 must be used and only used to pay or defease the following
or be set aside to pay the following:

(1) outstanding bonds, as defined in subdivision 3, paragraphs (a), clause (2), and (b);

(2) contracts, as defined in subdivision 3, paragraph (a), clauses (3) and (4);

(3) credit enhanced bonds to which the revenues derived from tax increments are pledged,
but only to the extent that revenues of the district for which the credit enhanced bonds were
issued are insufficient to pay the bonds and to the extent that the increments from the
applicable pooling percent share for the district are insufficient; or

(4) the amount provided by the tax increment financing plan to be paid under subdivision
2, paragraphs (b), (d), and (e).

(b) The district must be decertified and the pledge of tax increment discharged when
the outstanding bonds have been defeased and when sufficient money has been set aside to
pay, based on the increment to be collected through the end of the calendar year, the following
amounts:

(1) contractual obligations as defined in subdivision 3, paragraph (a), clauses (3) and
(4);

(2) the amount specified in the tax increment financing plan for activities qualifying
under subdivision 2, paragraph (b), that have not been funded with the proceeds of bonds
qualifying under paragraph (a), clause (1); and

(3) the additional expenditures permitted by the tax increment financing plan for housing
activities under an election under subdivision 2, paragraph (d), that have not been funded
with the proceeds of bonds qualifying under paragraph (a), clause (1).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 5. new text beginCITY OF BLOOMINGTON; TIF AUTHORITY; AMERICAN BOULEVARD.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment. new text end

new text begin Pursuant to the special rules established in subdivision
2, the housing and redevelopment authority of the city of Bloomington or the city of
Bloomington may establish a redevelopment district within the city of Bloomington, limited
to the following parcels, identified by tax identification numbers, together with adjacent
roads and rights-of-way: 04-027-24-11-0032, 04-027-24-11-0033, and 04-027-24-11-0034.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin If the city or authority establishes a tax increment financing
district under this section, the following special rules apply:
new text end

new text begin (1) the district meets all the requirements of Minnesota Statutes, section 469.174,
subdivision 10;
new text end

new text begin (2) expenditures incurred in connection with the development of the property described
in subdivision 1 meet the requirements of Minnesota Statutes, section 469.176, subdivision
4j; and
new text end

new text begin (3) increments generated from the district may be expended on undergrounding or
overhead power lines, transformers, and related utility infrastructure within the project area
and all such expenditures are deemed expended on activities within the district for purposes
of Minnesota Statutes, section 469.1763.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Bloomington and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 6. new text beginCITY OF BLOOMINGTON; TIF AUTHORITY; 98TH & ALDRICH.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment. new text end

new text begin Pursuant to the special rules established in subdivision
2, the housing and redevelopment authority of the city of Bloomington or the city of
Bloomington may establish a redevelopment district within the city of Bloomington, limited
to the following parcels, identified by tax identification numbers, together with adjacent
roads and rights-of-way: 16-027-24-41-0010, 16-027-24-41-0011, and 16-027-24-41-0012.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin If the city or authority establishes a tax increment financing
district under this section, the following special rules apply:
new text end

new text begin (1) the district meets all the requirements of Minnesota Statutes, section 469.174,
subdivision 10; and
new text end

new text begin (2) expenditures incurred in connection with the development of the property described
in subdivision 1 meet the requirements of Minnesota Statutes, section 469.176, subdivision
4j.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Bloomington and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 7. new text beginCITY OF BURNSVILLE; TIF AUTHORITY.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment. new text end

new text begin Under the special rules established in subdivision 2, the
economic development authority of the city of Burnsville or the city of Burnsville may
establish one or more redevelopment districts located wholly within the area of the city of
Burnsville, Dakota County, Minnesota, limited to the parcels comprising the Burnsville
Center mall together with adjacent roads and rights-of-way.
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin If the city or authority establishes a tax increment financing
district under this section, the following special rules apply:
new text end

new text begin (1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10;
new text end

new text begin (2) expenditures incurred in connection with the development of the property described
in subdivision 1 are deemed to meet the requirements of Minnesota Statutes, section 469.176,
subdivision 4j; and
new text end

new text begin (3) increments generated from the districts may be expended for the construction and
acquisition of property for a bridge, tunnel, or other connector from the property described
in subdivision 1 across adjacent roads and rights-of-way and all such expenditures are
deemed expended on activities within the district for purposes of Minnesota Statutes, section
469.1763.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Burnsville and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 8. new text beginCITY OF FRIDLEY; TAX INCREMENT FINANCING DISTRICT; SPECIAL
RULES.
new text end

new text begin Subdivision 1. new text end

new text begin Housing program uses. new text end

new text begin Notwithstanding Minnesota Statutes, section
469.176, subdivision 4j, or 469.1763, subdivision 2, or any law to the contrary, the governing
body of the city of Fridley or its development authority may elect to spend tax increments
from Tax Increment Financing District No. 20 on housing programs outside of the district.
The authorized housing programs include but are not limited to:
new text end

new text begin (1) the revolving rehab loan program;
new text end

new text begin (2) the multifamily improvement loan program;
new text end

new text begin (3) the mobile home improvement loan program;
new text end

new text begin (4) the last resort emergency deferred loan program;
new text end

new text begin (5) the senior deferred loan program;
new text end

new text begin (6) the down payment assistance loan program;
new text end

new text begin (7) the residential major project grant program;
new text end

new text begin (8) the residential paint rebate grant program; and
new text end

new text begin (9) the front door grant program.
new text end

new text begin Subd. 2. new text end

new text begin Decertification. new text end

new text begin The five-year rule under Minnesota Statutes, section 469.1763,
subdivision 3, and the use of revenues for decertification in Minnesota Statutes, section
469.1763, subdivision 4, do not apply to Tax Increment Financing District No. 20.
new text end

new text begin Subd. 3. new text end

new text begin Expiration. new text end

new text begin The authority to make the election under this section expires
December 31, 2023.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Fridley and its chief clerical officer comply with Minnesota Statutes, section 645.021,
subdivisions 2 and 3.
new text end

Sec. 9. new text beginCITY OF MINNETONKA; USE OF INCREMENT AUTHORIZED.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 469.1763, or any law to the contrary,
tax increments from any redevelopment tax increment financing district in the city of
Minnetonka may be used to assist affordable housing development that meets the
requirements of Minnesota Statutes, section 469.1761, subdivision 2 or 3.
new text end

new text begin (b) The city of Minnetonka, or its economic development authority, is authorized to
transfer tax increments from tax increment districts in the city of Minnetonka to the affordable
housing trust fund established by the city of Minnetonka pursuant to Minnesota Statutes,
section 462C.16, for expenditures made in conformity with the city ordinance establishing
the trust fund. Transfers made pursuant to this paragraph are in addition to tax increment
expenditures under Minnesota Statutes, section 469.1763, subdivision 2, paragraph (d). Any
transfers made pursuant to this paragraph are not subject to the annual reporting requirements
imposed by Minnesota Statutes, section 469.175, subdivision 6, except that the amount of
any transfer must be reported.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Minnetonka and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 10. new text beginCITY OF MOUNTAIN LAKE; TIF DISTRICT NO. 1-8; FIVE-YEAR RULE
EXTENSION.
new text end

new text begin (a) The requirement of Minnesota Statutes, section 469.1763, subdivision 3, that activities
must be undertaken within a five-year period from the date of certification of a tax increment
financing district, is extended by a five-year period for Tax Increment Financing District
No. 1-8, administered by the city of Mountain Lake or its economic development authority.
new text end

new text begin (b) The requirement of Minnesota Statutes, section 469.1763, subdivision 4, relating to
the use of increment after the expiration of the five-year period in Minnesota Statutes,
section 469.1763, subdivision 3, is extended to the district's 11th year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Mountain Lake and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 11. new text beginCITY OF RICHFIELD; USE OF TAX INCREMENT AUTHORIZED.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 469.1763, or any law to the contrary,
tax increments from any tax increment financing district in the city of Richfield may be
used to assist affordable housing development that meets the requirements of Minnesota
Statutes, section 469.1761, subdivision 2 or 3.
new text end

new text begin (b) The city of Richfield, or its housing and redevelopment authority, is authorized to
transfer up to 15 percent of tax increments from redevelopment tax increment districts in
the city of Richfield, including amounts previously accumulated, to the Affordable Housing
Trust Fund established by the city of Richfield pursuant to Minnesota Statutes, section
462C.16, for expenditures made in conformity with the city ordinance establishing the trust
fund. Transfers made pursuant to this paragraph are in addition to tax increment expenditures
under Minnesota Statutes, section 469.1763, subdivision 2, paragraph (d). Any transfers
made pursuant to this paragraph are not subject to the annual reporting requirements imposed
by Minnesota Statutes, section 469.175, subdivision 6, except that the amount of any transfer
must be reported.
new text end

new text begin (c) The authority to make transfers of tax increments pursuant to this section expires
December 31, 2030.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Richfield and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 12. new text beginCITY OF ST. LOUIS PARK; USE OF INCREMENT AUTHORIZED.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 469.1763, subdivision 2, paragraph (d),
or any law to the contrary, tax increment from any district for which the economic
development authority of St. Louis Park has elected to increase the permitted amount of
expenditures for activities located outside the district's area, as allowed by Minnesota
Statutes, section 469.1763, subdivision 2, paragraph (d), clause (1), must be used exclusively
to assist housing development that meets either the requirements of Minnesota Statutes,
section 469.1761, subdivision 2, or Minnesota Statutes, section 469.1763, subdivision 2,
paragraph (d), clauses (1) to (3).
new text end

new text begin (b) The economic development authority of St. Louis Park is authorized to make
permanent transfers of tax increments accumulated for housing development pursuant to
either Minnesota Statutes, section 469.1763, subdivision 2, paragraph (b) or (d), from the
tax increment accounts to the Affordable Housing Trust Fund established by the city of St.
Louis Park pursuant to Minnesota Statutes, section 462C.16, for expenditures made in
conformity with the city ordinance and policy establishing such trust fund. Any transfers
made pursuant to this paragraph are not subject to the annual reporting requirements imposed
by Minnesota Statutes, section 469.175, subdivision 6, except that the amount of any transfer
must be reported.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of St. Louis Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 13. new text beginCITY OF WAYZATA; TIF DISTRICT NO. 6.
new text end

new text begin Notwithstanding Minnesota Statutes, section 469.1763, subdivision 2, the city of Wayzata
may expend increments generated from Tax Increment Financing District No. 6 for the
design and construction of the lakefront pedestrian walkway and community transient lake
public access infrastructure related to the Panoway on Wayzata Bay project, and all such
expenditures are deemed expended on activities within the district.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Wayzata and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 14. new text beginCITY OF WINDOM; TIF DISTRICT 1-22; FIVE-YEAR RULE EXTENDED.
new text end

new text begin (a) The requirement of Minnesota Statutes, section 469.1763, subdivision 3, that activities
must be undertaken within a five-year period from the date of certification of a tax increment
financing district, is considered to be met for Tax Increment Financing District 1-22,
administered by the city of Windom or its economic development authority, if activities are
undertaken within ten years of the district's certification.
new text end

new text begin (b) The requirement of Minnesota Statutes, section 469.1763, subdivision 4, relating to
the use of increment after the expiration of the five-year period in Minnesota Statutes,
section 469.1763, subdivision 3, is extended to the district's 11th year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Windom and its chief clerical officer comply with Minnesota Statutes, section
645.021, subdivisions 2 and 3.
new text end

Sec. 15. new text beginCITY OF WINDOM; TIF DISTRICT 1-22; DURATION EXTENSION.
new text end

new text begin Notwithstanding Minnesota Statutes, section 469.176, subdivision 1b, or any other law
to the contrary, the city of Windom or its economic development authority may elect to
extend the duration limit of Tax Increment Financing District 1-22 by five years.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the city of Windom,
Cottonwood County, and Independent School District No. 177 with the requirements of
Minnesota Statutes, sections 469.1782, subdivision 2, and 645.021, subdivisions 2 and 3.
new text end

ARTICLE 5

PUBLIC FINANCE

Section 1.

Minnesota Statutes 2020, section 297A.993, subdivision 2, is amended to read:


Subd. 2.

Allocation; termination.

The proceeds of the taxes must be dedicated
exclusively to: (1) payment of the capital cost of a specific transportation project or
improvement; (2) payment of the costs, which may include both capital and operating costs,
of a specific transit project or improvement; (3) payment of the capital costs of a safe routes
to school program under section 174.40; deleted text beginordeleted text end (4) payment of transit operating costsnew text begin; or (5)
payment of the capital cost of constructing buildings and other facilities for maintaining
transportation or transit projects or improvements
new text end. The transportation or transit project or
improvement must be designated by the board of the county, or more than one county acting
under a joint powers agreement. Except for taxes for operating costs of a transit project or
improvement, or for transit operations, the taxes must terminate when revenues raised are
sufficient to finance the project. Nothing in this subdivision prohibits the exclusive dedication
of the proceeds of the taxes to payments for more than one project or improvement. After
a public hearing a county may, by resolution, dedicate the proceeds of the tax for a new
enumerated project.

Sec. 2.

Minnesota Statutes 2020, section 453A.04, subdivision 21, is amended to read:


Subd. 21.

deleted text beginAll other powersdeleted text endnew text begin Exercising powers of a municipal power agencynew text end.

deleted text begin It may
exercise all other powers not inconsistent with the Constitution of the state of Minnesota
or the United States Constitution, which powers may be reasonably necessary or appropriate
for or incidental to the effectuation of its authorized purposes or to the exercise of any of
the powers enumerated in this section, and generally may exercise in connection with its
property and affairs, and in connection with property within its control, any and all powers
which might be exercised by a natural person or a private corporation in connection with
similar property and affairs.
deleted text end new text begin It may exercise the powers of a municipal power agency under
chapter 453, for the limited purpose of engaging in tax-exempt prepayments and related
transactions as described in section 148(b)(4) of the Internal Revenue Code of 1986, as
amended, and the Code of Federal Regulations, title 26, part 1, section 1.148-1(e)(2)(iii),
both as may be amended from time to time, or as may otherwise be authorized by statute
or the Commissioner of Internal Revenue.
new text end

Sec. 3.

Minnesota Statutes 2020, section 453A.04, is amended by adding a subdivision to
read:


new text begin Subd. 22. new text end

new text begin All other powers. new text end

new text begin It may exercise all other powers not inconsistent with the
Constitution of the state of Minnesota or the United States Constitution, which powers may
be reasonably necessary or appropriate for or incidental to the effectuation of its authorized
purposes or to the exercise of any of the powers enumerated in this section, and generally
may exercise in connection with its property and affairs, and in connection with property
within its control, any and all powers which might be exercised by a natural person or a
private corporation in connection with similar property and affairs.
new text end

Sec. 4.

Minnesota Statutes 2020, section 465.71, is amended to read:


465.71 INSTALLMENT, LEASE PURCHASE; CITY, COUNTY, TOWN,
SCHOOL.

A home rule charter city, statutory city, county, town, or school district may purchase
personal property under an installment contract, or lease real or personal property with an
option to purchase under a lease-purchase agreement, by which contract or agreement title
is retained by the seller or vendor or assigned to a third party as security for the purchase
price, including interest, if any, but such purchases are subject to statutory and charter
provisions applicable to the purchase of real or personal property. For purposes of the bid
requirements contained in section 471.345, "the amount of the contract" shall include the
total of all lease payments for the entire term of the lease under a lease-purchase agreement.
The obligation created by new text beginan installment contract or new text enda lease-purchase agreement for personal
propertynew text begin,new text end or new text beginan installment contract or new text enda lease-purchase agreement for real property if the
amount of the contract for purchase of the real property is less than $1,000,000new text begin,new text end shall not
be included in the calculation of net debt for purposes of section 475.53, and shall not
constitute debt under any other statutory provision. No election shall be required in
connection with the execution of new text beginan installment contract or new text enda lease-purchase agreement
authorized by this section. The city, county, town, or school district must have the right to
terminate a lease-purchase agreement at the end of any fiscal year during its term.

Sec. 5.

Minnesota Statutes 2020, section 475.56, is amended to read:


475.56 INTEREST RATE.

(a) Any municipality issuing obligations under any law may issue obligations bearing
interest at a single rate or at rates varying from year to year which may be lower or higher
in later years than in earlier years. deleted text beginSuch higher rate for any period prior to maturity may be
represented in part by separate coupons designated as additional coupons, extra coupons,
or B coupons, but the
deleted text endnew text begin Thenew text end highest aggregate rate of interest contracted to be so paid for any
period shall not exceed the maximum rate authorized by lawdeleted text begin. Such higher rate may also be
represented in part by the issuance of additional obligations of the same series, over and
above but not exceeding two percent of the amount otherwise authorized to be issued, and
the amount of such additional obligations shall not be included in the amount required by
section 475.59 to be stated in any bond resolution, notice, or ballot, or in the sale price
required by section 475.60 or any other law to be paid; but if the principal amount of the
entire series exceeds its cash sale price, such excess shall not, when added to the total amount
of interest payable on all obligations of the series to their stated maturity dates, cause
deleted text endnew text begin andnew text end
the average annual rate of such interest deleted text begintodeleted text endnew text begin may notnew text end exceed the maximum rate authorized by
law. This section does not authorize a provision in any such obligations for the payment of
a higher rate of interest after maturity than before.

(b) Any municipality issuing obligations under any law may sell original issue discount
new text begin or premium new text endobligations deleted text beginhaving a stated principal amount in excess of the authorized amount
and the sale price, provided that:
deleted text endnew text begin. To determine the average annual rate of interest on the
obligations, any discount shall be added to, and any premium subtracted from, the total
amount of interest on the obligations to their stated maturity dates.
new text end

deleted text begin (1) the sale price does not exceed by more than two percent the amount of obligations
otherwise authorized to be issued;
deleted text end

deleted text begin (2) the underwriting fee, discount, or other sales or underwriting commission does not
exceed two percent of the sale price; and
deleted text end

deleted text begin (3) the discount rate necessary to present value total principal and interest payments
over the term of the issue to the sale price does not exceed the lesser of the maximum rate
permitted by law for municipal obligations or ten percent.
deleted text end

(c) Any obligation may bear interest at a rate varying periodically at the time or times
and on the terms, including convertibility to a fixed rate of interest, determined by the
governing body of the municipality, but the rate of interest for any period shall not exceed
any maximum rate of interest for the obligations established by law. For purposes of section
475.61, subdivisions 1 and 3, the interest payable on variable rate obligations for their term
shall be determined as if their rate of interest is the lesser of the maximum rate of interest
payable on the obligations in accordance with their terms or the rate estimated for such
purpose by the governing body, but if the interest rate is subsequently converted to a fixed
rate the levy may be modified to provide at least five percent in excess of amounts necessary
to pay principal of and interest at the fixed rate on the obligations when due. For purposes
of computing debt service or interest pursuant to section 475.67, subdivision 12, interest
throughout the term of bonds issued pursuant to this subdivision is deemed to accrue at the
rate of interest first borne by the bonds. The provisions of this paragraph do not apply to
general obligations issued by a statutory or home rule charter city with a population of less
than 7,500, as defined in section 477A.011, subdivision 3, or to general obligations that are
not rated A or better, or an equivalent subsequently established rating, by Standard and
Poor's Corporation, Moody's Investors Service or other similar nationally recognized rating
agency, except that any statutory or home rule charter city, regardless of population or bond
rating, may issue variable rate obligations as a participant in a bond pooling program
established by the League of Minnesota Cities that meets this bond rating requirement.

Sec. 6.

Minnesota Statutes 2020, section 475.58, subdivision 3b, is amended to read:


Subd. 3b.

Street reconstruction and bituminous overlays.

(a) A municipality may,
without regard to the election requirement under subdivision 1, issue and sell obligations
for street reconstruction or bituminous overlays, if the following conditions are met:

(1) the streets are reconstructed or overlaid under a street reconstruction or overlay plan
that describes the street reconstruction or overlay to be financed, the estimated costs, and
any planned reconstruction or overlay of other streets in the municipality over the next five
years, and the plan and issuance of the obligations has been approved by a vote of a two-thirds
majority of the members of the governing body present at the meeting following a public
hearing for which notice has been published in the official newspaper at least ten days but
not more than 28 days prior to the hearing; and

(2) if a petition requesting a vote on the issuance is signed by voters equal to five percent
of the votes cast in the last municipal general election and is filed with the municipal clerk
within 30 days of the public hearing, the municipality may issue the bonds only after
obtaining the approval of a majority of the voters voting on the question of the issuance of
the obligations. If the municipality elects not to submit the question to the voters, the
municipality shall not propose the issuance of bonds under this section for the same purpose
and in the same amount for a period of 365 days from the date of receipt of the petition. If
the question of issuing the bonds is submitted and not approved by the voters, the provisions
of section 475.58, subdivision 1a, shall apply.

(b) Obligations issued under this subdivision are subject to the debt limit of the
municipality and are not excluded from net debt under section 475.51, subdivision 4.

(c) For purposes of this subdivision, street reconstruction and bituminous overlays
deleted text begin includesdeleted text endnew text begin include but are not limited to:new text end utility replacement and relocation and other activities
incidental to the street reconstructiondeleted text begin,deleted text endnew text begin; the addition or reconstruction ofnew text end turn lanesnew text begin, bicycle
lanes, sidewalks, paths,
new text end and other improvements having a substantial public safety functiondeleted text begin,deleted text endnew text begin;new text end
realignmentsdeleted text begin,deleted text endnew text begin andnew text end other modifications to intersect with state and county roadsdeleted text begin,deleted text endnew text begin;new text end and the local
share of state and county road projects. For purposes of this subdivision, "street
reconstruction" includes expenditures for street reconstruction that have been incurred by
a municipality before approval of a street reconstruction plan, if such expenditures are
included in a street reconstruction plan approved on or before the date of the public hearing
under paragraph (a), clause (1), regarding issuance of bonds for such expenditures.

(d) Except in the case of turn lanes, new text beginbicycle lanes, sidewalks, paths, and other new text endsafety
improvementsdeleted text begin,deleted text endnew text begin;new text end realignmentsdeleted text begin,deleted text endnew text begin;new text end intersection modificationsdeleted text begin,deleted text endnew text begin;new text end and the local share of state and
county road projects, street reconstruction and bituminous overlays does not include the
portion of project cost allocable to widening a street or adding curbs and gutters where none
previously existed.

Sec. 7.

Minnesota Statutes 2020, section 475.60, subdivision 1, is amended to read:


Subdivision 1.

Advertisement.

All obligations shall be negotiated and sold by the
governing body, except when authority therefor is delegated by the governing body or by
the charter of the municipality to a board, department, or officers of the municipality. deleted text beginExcept
as provided in section 475.56, obligations shall be sold at not less than par value plus accrued
interest to date of delivery and not greater than two percent greater than the amount
authorized to be issued plus accrued interest.
deleted text end Except as provided in subdivision 2 all
obligations shall be sold at competitive sale after notice given as provided in subdivision
3.

Sec. 8.

Minnesota Statutes 2020, section 475.67, subdivision 8, is amended to read:


Subd. 8.

Escrow account securities.

Securities purchased for the escrow account shall
be limited to:

(1) general obligations of the United States, securities whose principal and interest
payments are guaranteed by the United States,new text begin including but not limited to Resolution
Funding Corporation Interest Separate Trading of Registered Interest and Principal of
Securities and United States Agency for International Development Bonds,
new text end and securities
issued by deleted text beginthe following agencies of the United States: Banks for Cooperatives,deleted text endnew text begin United States
government-sponsored enterprises including but not limited to
new text end Federal Home Loan Banks,
deleted text begin Federal Intermediate Credit Banks, Federal Land Banks, anddeleted text endnew text begin the Federal Farm Credit System,new text end
the Federal National Mortgage Associationnew text begin, or the Federal Home Loan Mortgage Corporationnew text end;
or

(2) obligations issued or guaranteed by any state or any political subdivision of a state,
which at the date of purchase are rated in the highest or the next highest rating category by
Standard and Poor's Corporation, Moody's Investors Service, or a similar nationally
recognized rating agency, but not less than the rating on the refunded bonds immediately
prior to the refunding.

"Rating category," as used in this subdivision, means a generic securities rating category,
without regard in the case of a long-term rating category to any refinement or gradation of
such long-term rating category by a numerical modifier or otherwise.

Sec. 9. new text beginREPEALER.
new text end

new text begin Minnesota Statutes 2020, section 469.055, subdivision 7, new text end new text begin is repealed.
new text end

ARTICLE 6

MISCELLANEOUS TAX PROVISIONS

Section 1.

Minnesota Statutes 2020, section 290A.04, subdivision 2, is amended to read:


Subd. 2.

Homeowners; homestead credit refund.

A claimant whose property taxes
payable are in excess of the percentage of the household income stated below shall pay an
amount equal to the percent of income shown for the appropriate household income level
along with the percent to be paid by the claimant of the remaining amount of property taxes
payable. The state refund equals the amount of property taxes payable that remain, up to
the state refund amount shown below.

deleted text begin Household Income
deleted text end
deleted text begin Percent of Income
deleted text end
deleted text begin Percent Paid by
Claimant
deleted text end
deleted text begin Maximum
State
Refund
deleted text end
deleted text begin $0 to 1,739
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 1,740 to 3,459
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 3,460 to 5,239
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 5,240 to 6,989
deleted text end
deleted text begin 1.3 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 6,990 to 8,719
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 8,720 to 12,219
deleted text end
deleted text begin 1.5 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 12,220 to 13,949
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 13,950 to 15,709
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 15,710 to 17,449
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 17,450 to 19,179
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 19,180 to 24,429
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 24,430 to 26,169
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 26,170 to 29,669
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 29,670 to 41,859
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,770
deleted text end
deleted text begin 41,860 to 61,049
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,240
deleted text end
deleted text begin 61,050 to 69,769
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,960
deleted text end
deleted text begin 69,770 to 78,499
deleted text end
deleted text begin 2.1 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,620
deleted text end
deleted text begin 78,500 to 87,219
deleted text end
deleted text begin 2.2 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,450
deleted text end
deleted text begin 87,220 to 95,939
deleted text end
deleted text begin 2.3 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,270
deleted text end
deleted text begin 95,940 to 101,179
deleted text end
deleted text begin 2.4 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,070
deleted text end
deleted text begin 101,180 to 104,689
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 890
deleted text end
deleted text begin 104,690 to 108,919
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 730
deleted text end
deleted text begin 108,920 to 113,149
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 540
deleted text end
new text begin Household Income
new text end
new text begin Percent of Income
new text end
new text begin Percent Paid by
Claimant
new text end
new text begin Maximum
State
Refund
new text end
new text begin $0 to 1,820
new text end
new text begin 1.0 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 1,820 to 3,630
new text end
new text begin 1.1 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 3,630 to 5,490
new text end
new text begin 1.2 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 5,490 to 7,330
new text end
new text begin 1.3 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 7,330 to 9,140
new text end
new text begin 1.4 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 9,140 to 12,810
new text end
new text begin 1.5 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 12,810 to 14,630
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 14,630 to 16,470
new text end
new text begin 1.7 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 16,470 to 18,300
new text end
new text begin 1.8 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 18,300 to 20,110
new text end
new text begin 1.9 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 20,110 to 25,620
new text end
new text begin 2.0 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 25,620 to 27,440
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 27,440 to 31,110
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 31,110 to 43,890
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 3,150
new text end
new text begin 43,890 to 64,020
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,600
new text end
new text begin 64,020 to 73,160
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 2,310
new text end
new text begin 73,160 to 82,320
new text end
new text begin 2.1 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,950
new text end
new text begin 82,320 to 91,460
new text end
new text begin 2.2 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,770
new text end
new text begin 91,460 to 100,600
new text end
new text begin 2.3 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,580
new text end
new text begin 100,600 to 106,100
new text end
new text begin 2.4 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,320
new text end
new text begin 106,100 to 109,780
new text end
new text begin 2.5 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,080
new text end
new text begin 109,780 to 114,210
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 870
new text end
new text begin 114,210 to 118,650
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 620
new text end

The payment made to a claimant shall be the amount of the state refund calculated under
this subdivision. No payment is allowed if the claimant's household income is deleted text begin$113,150deleted text endnew text begin
$118,650
new text end or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on property taxes
payable after December 31, 2021.
new text end

Sec. 2.

Minnesota Statutes 2020, section 290A.04, subdivision 2a, is amended to read:


Subd. 2a.

Renters.

A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must pay an amount equal to the percent
of income shown for the appropriate household income level along with the percent to be
paid by the claimant of the remaining amount of rent constituting property taxes. The state
refund equals the amount of rent constituting property taxes that remain, up to the maximum
state refund amount shown below.

deleted text begin Household Income
deleted text end
deleted text begin Percent of Income
deleted text end
deleted text begin Percent Paid by
Claimant
deleted text end
deleted text begin Maximum
State
Refund
deleted text end
deleted text begin $0 to 5,269
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 5 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,150
deleted text end
deleted text begin 5,270 to 6,999
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,150
deleted text end
deleted text begin 7,000 to 8,749
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,090
deleted text end
deleted text begin 8,750 to 12,269
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,040
deleted text end
deleted text begin 12,270 to 15,779
deleted text end
deleted text begin 1.3 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,980
deleted text end
deleted text begin 15,780 to 17,519
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,930
deleted text end
deleted text begin 17,520 to 19,259
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,880
deleted text end
deleted text begin 19,260 to 22,779
deleted text end
deleted text begin 1.5 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,820
deleted text end
deleted text begin 22,780 to 24,529
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,770
deleted text end
deleted text begin 24,530 to 26,279
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,770
deleted text end
deleted text begin 26,280 to 29,789
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,770
deleted text end
deleted text begin 29,790 to 31,529
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,770
deleted text end
deleted text begin 31,530 to 36,789
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,770
deleted text end
deleted text begin 36,790 to 42,039
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,770
deleted text end
deleted text begin 42,040 to 49,059
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,770
deleted text end
deleted text begin 49,060 to 50,799
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,610
deleted text end
deleted text begin 50,800 to 52,559
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,450
deleted text end
deleted text begin 52,560 to 54,319
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,230
deleted text end
deleted text begin 54,320 to 56,059
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,070
deleted text end
deleted text begin 56,060 to 57,819
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 970
deleted text end
deleted text begin 57,820 to 59,569
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 540
deleted text end
deleted text begin 59,570 to 61,319
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 210
deleted text end
new text begin Household Income
new text end
new text begin Percent of Income
new text end
new text begin Percent Paid by
Claimant
new text end
new text begin Maximum
State
Refund
new text end
new text begin $0 to 5,530
new text end
new text begin 1.0 percent
new text end
new text begin 5 percent
new text end
new text begin $
new text end
new text begin 2,250
new text end
new text begin 5,530 to 7,340
new text end
new text begin 1.0 percent
new text end
new text begin 5 percent
new text end
new text begin $
new text end
new text begin 2,250
new text end
new text begin 7,340 to 9,180
new text end
new text begin 1.1 percent
new text end
new text begin 5 percent
new text end
new text begin $
new text end
new text begin 2,190
new text end
new text begin 9,180 to 12,870
new text end
new text begin 1.2 percent
new text end
new text begin 5 percent
new text end
new text begin $
new text end
new text begin 2,140
new text end
new text begin 12,870 to 16,550
new text end
new text begin 1.3 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 2,080
new text end
new text begin 16,550 to 18,370
new text end
new text begin 1.4 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 2,020
new text end
new text begin 18,370 to 20,200
new text end
new text begin 1.4 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 1,970
new text end
new text begin 20,200 to 23,890
new text end
new text begin 1.5 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 1,910
new text end
new text begin 23,890 to 25,720
new text end
new text begin 1.6 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 1,860
new text end
new text begin 25,720 to 27,560
new text end
new text begin 1.7 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,860
new text end
new text begin 27,560 to 31,240
new text end
new text begin 1.8 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 1,860
new text end
new text begin 31,240 to 33,060
new text end
new text begin 1.9 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 1,860
new text end
new text begin 33,060 to 38,580
new text end
new text begin 2.0 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 1,860
new text end
new text begin 38,580 to 44,080
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,860
new text end
new text begin 44,080 to 51,440
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,860
new text end
new text begin 51,440 to 53,270
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,690
new text end
new text begin 53,270 to 55,100
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,520
new text end
new text begin 55,100 to 56,960
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 1,290
new text end
new text begin 56,960 to 58,780
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,120
new text end
new text begin 58,780 to 60,630
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,020
new text end
new text begin 60,630 to 62,470
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 570
new text end
new text begin 62,470 to 64,300
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 220
new text end

The payment made to a claimant is the amount of the state refund calculated under this
subdivision. No payment is allowed if the claimant's household income is deleted text begin$61,320deleted text endnew text begin $64,300new text end
or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on rent paid after
December 31, 2020.
new text end

Sec. 3.

new text begin [428B.01] DEFINITIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Applicability. new text end

new text begin As used in sections 428B.01 to 428B.09, the terms in this
section have the meanings given them.
new text end

new text begin Subd. 2. new text end

new text begin Activity. new text end

new text begin "Activity" means but is not limited to all of the following:
new text end

new text begin (1) promotion of tourism within the district;
new text end

new text begin (2) promotion of business activity, including but not limited to tourism, of businesses
subject to the service charge within the tourism improvement district;
new text end

new text begin (3) marketing, sales, and economic development; and
new text end

new text begin (4) other services provided for the purpose of conferring benefits upon businesses located
in the tourism improvement district that are subject to the tourism improvement district
service charge.
new text end

new text begin Subd. 3. new text end

new text begin Business. new text end

new text begin "Business" means the type or class of lodging business that is
described in the municipality's ordinance, which benefits from district activities, adopted
under section 428B.02.
new text end

new text begin Subd. 4. new text end

new text begin Business owner. new text end

new text begin "Business owner" means a person recognized by a municipality
as the owner of a business.
new text end

new text begin Subd. 5. new text end

new text begin City. new text end

new text begin "City" means a home rule charter or statutory city.
new text end

new text begin Subd. 6. new text end

new text begin Clerk. new text end

new text begin "Clerk" means the chief clerical officer of the municipality.
new text end

new text begin Subd. 7. new text end

new text begin Governing body. new text end

new text begin "Governing body" means, with respect to a city, a city council
or other governing body of a city. With respect to a town, governing body means a town
board or other governing body of a town. With respect to a county, governing body means
a board of commissioners or other governing body of a county.
new text end

new text begin Subd. 8. new text end

new text begin Impacted business owners. new text end

new text begin "Impacted business owners" means a majority of
business owners located within a tourism improvement district.
new text end

new text begin Subd. 9. new text end

new text begin Municipality. new text end

new text begin "Municipality" means a county, city, or town.
new text end

new text begin Subd. 10. new text end

new text begin Tourism improvement association. new text end

new text begin "Tourism improvement association"
means a new or existing and tax-exempt nonprofit corporation, entity, or agency charged
with promoting tourism within the tourism improvement district and that is under contract
with the municipality to administer the tourism improvement district and implement the
activities and improvements listed in the municipality's ordinance.
new text end

new text begin Subd. 11. new text end

new text begin Tourism improvement district. new text end

new text begin "Tourism improvement district" means a
tourism improvement district established under this chapter.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 4.

new text begin [428B.02] ESTABLISHMENT OF TOURISM IMPROVEMENT DISTRICT.
new text end

new text begin Subdivision 1. new text end

new text begin Ordinance. new text end

new text begin (a) Upon a petition by impacted business owners, a governing
body of a municipality may adopt an ordinance establishing a tourism improvement district
after holding a public hearing on the district. The ordinance must include:
new text end

new text begin (1) a map that identifies the tourism improvement district boundaries in sufficient detail
to allow a business owner to reasonably determine whether a business is located within the
tourism improvement district boundaries;
new text end

new text begin (2) the name of the tourism improvement association designated to administer the tourism
improvement district and implement the approved activities and improvements;
new text end

new text begin (3) a list of the proposed activities and improvements in the tourism improvement district;
new text end

new text begin (4) the time and manner of collecting the service charge and any interest and penalties
for nonpayment;
new text end

new text begin (5) a definition describing the type or class of businesses to be included in the tourism
improvement district and subject to the service charge;
new text end

new text begin (6) the rate, method, and basis of the service charge for the district, including the portion
dedicated to covering expenses listed in subdivision 4, paragraph (b); and
new text end

new text begin (7) the number of years the service charge will be in effect.
new text end

new text begin (b) If the boundaries of a proposed tourism improvement district overlap with the
boundaries of an existing special service district, the tourism improvement district ordinance
may list measures to avoid any impediments on the ability of the special service district to
continue to provide its services to benefit its property owners.
new text end

new text begin Subd. 2. new text end

new text begin Notice. new text end

new text begin A municipality must provide notice of the hearing by publication in at
least two issues of the official newspaper of the municipality. The two publications must
be two weeks apart and the municipality must hold the hearing at least three days after the
last publication. Not less than ten days before the hearing, the municipality must mail notice
to the business owner of each business subject to the proposed service charge by the tourism
improvement district. The notice must include:
new text end

new text begin (1) a map showing the boundaries of the proposed district;
new text end

new text begin (2) the time and place of the public hearing;
new text end

new text begin (3) a statement that all interested persons will be given an opportunity to be heard at the
hearing regarding the proposed service charge; and
new text end

new text begin (4) a brief description of the proposed activities, improvements, and service charge.
new text end

new text begin Subd. 3. new text end

new text begin Business owner determination. new text end

new text begin A business must provide ownership information
to the municipality. A municipality has no obligation to obtain other information regarding
the ownership of businesses, and its determination of ownership shall be final for the purposes
of this chapter. If this chapter requires the signature of a business owner, the signature of
the authorized representative of a business owner is sufficient.
new text end

new text begin Subd. 4. new text end

new text begin Service charges; relationship to services. new text end

new text begin (a) A municipality may impose a
service charge on a business pursuant to this chapter for the purpose of providing activities
and improvements that will provide benefits to a business that is located within the tourism
improvement district and subject to the tourism improvement district service charge. Each
business paying a service charge within a district must benefit directly or indirectly from
improvements provided by a tourism improvement association, provided, however, the
business need not benefit equally. Service charges must be based on a percent of gross
business revenue, a fixed dollar amount per transaction, or any other reasonable method
based upon benefit and approved by the municipality.
new text end

new text begin (b) Service charges may be used to cover the costs of collections, as well as other
administrative costs associated with operating, forming, or maintaining the district.
new text end

new text begin Subd. 5. new text end

new text begin Public hearing. new text end

new text begin At the public hearing regarding the adoption of the ordinance
establishing a tourism improvement district, business owners and persons affected by the
proposed district may testify on issues relevant to the proposed district. The hearing may
be adjourned from time to time. The ordinance establishing the district may be adopted at
any time within six months after the date of the conclusion of the hearing by a vote of the
majority of the governing body of the municipality.
new text end

new text begin Subd. 6. new text end

new text begin Appeal to district court. new text end

new text begin Within 45 days after the adoption of the ordinance
establishing a tourism improvement district, a person aggrieved, who is not precluded by
failure to object before or at the public hearing, may appeal to the district court by serving
a notice on the clerk of the municipality or governing body. The validity of the tourism
improvement district and the service charge imposed under this chapter shall not be contested
in an action or proceeding unless the action or proceeding is commenced within 45 days
after the adoption of the ordinance establishing a tourism improvement district. The petitioner
must file notice with the court administrator of the district court within ten days after its
service. The clerk of the municipality must provide the petitioner with a certified copy of
the findings and determination of the governing body. The court may affirm the action
objected to or, if the petitioner's objections have merit, modify or cancel it. If the petitioner
does not prevail on the appeal, the costs incurred shall be taxed to the petitioner by the court
and judgment entered for them. All objections shall be deemed waived unless presented on
appeal.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 5.

new text begin [428B.03] SERVICE CHARGE AUTHORITY; NOTICE; HEARING
REQUIREMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Authority. new text end

new text begin A municipality may impose service charges authorized under
section 428B.02, subdivision 4, to finance an activity or improvement in the tourism
improvement district that is provided by the municipality if the activity or improvement is
provided in the tourism improvement district at an increased level of service. The service
charges may be imposed in the amount needed to pay for the increased level of service
provided by the activity or improvement.
new text end

new text begin Subd. 2. new text end

new text begin Annual hearing requirement; notice. new text end

new text begin Beginning one year after the
establishment of the tourism improvement district, the municipality must hold an annual
hearing regarding continuation of the service charges in the tourism improvement district.
The municipality must provide notice of the hearing by publication in the official newspaper
at least seven days before the hearing. The municipality must mail notice of the hearing to
business owners subject to the service charge at least seven days before the hearing. At the
public hearing, a person affected by the proposed district may testify on issues relevant to
the proposed district. Within six months of the public hearing, the municipality may adopt
a resolution to continue imposing service charges within the district not exceeding the
amount or rate expressed in the notice. For purposes of this section, the notice must include:
new text end

new text begin (1) a map showing the boundaries of the district;
new text end

new text begin (2) the time and place of the public hearing;
new text end

new text begin (3) a statement that all interested persons will be given an opportunity to be heard at the
hearing regarding the proposed service charge;
new text end

new text begin (4) a brief description of the proposed activities and improvements;
new text end

new text begin (5) the estimated annual amount of proposed expenditures for activities and
improvements;
new text end

new text begin (6) the rate of the service charge for the district during the year and the nature and
character of the proposed activities and improvements for the district during the year in
which service charges are collected;
new text end

new text begin (7) the number of years the service charge will be in effect; and
new text end

new text begin (8) a statement that the petition requirement of section 428B.07 has either been met or
does not apply to the proposed service charge.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 6.

new text begin [428B.04] MODIFICATION OF ORDINANCE.
new text end

new text begin Subdivision 1. new text end

new text begin Adoption of ordinance; request for modification. new text end

new text begin Upon written request
of the tourism improvement association, the governing body of a municipality may adopt
an ordinance to modify the district after conducting a public hearing on the proposed
modifications. If the modification includes a change to the rate, method, and basis of
imposing the service charge or the expansion of the tourism improvement district's geographic
boundaries, a petition as described in section 428B.07 must be submitted by impacted
business owners to initiate proceedings for modification.
new text end

new text begin Subd. 2. new text end

new text begin Notice of modification. new text end

new text begin A municipality must provide notice of the hearing by
publication in at least two issues of the municipality's official newspaper. The two
publications must be two weeks apart and the municipality must hold a hearing at least three
days after the last publication. Not less than ten days before the hearing, the municipality
must mail notice to the business owner of each business subject to the service charge by
the tourism improvement district. The notice must include:
new text end

new text begin (1) a map showing the boundaries of the district;
new text end

new text begin (2) the time and place of the public hearing;
new text end

new text begin (3) a statement that all interested persons will be given an opportunity to be heard at the
hearing regarding the proposed service charge; and
new text end

new text begin (4) a brief description of the proposed modification to the ordinance.
new text end

new text begin Subd. 3. new text end

new text begin Hearing on modification. new text end

new text begin At the public hearing regarding modification to the
ordinance, a person affected by the proposed modification may testify on issues relevant to
the proposed modification. Within six months after the conclusion of the hearing, the
municipality may adopt the ordinance modifying the district by a vote of the majority of
the governing body in accordance with the request for modification by the tourism
improvement association and as described in the notice.
new text end

new text begin Subd. 4. new text end

new text begin Objection. new text end

new text begin If the modification of the ordinance includes the expansion of the
tourism improvement district's geographic boundaries, the ordinance modifying the district
may be adopted after following the notice and veto requirements in section 428B.08;
however, a successful objection will be determined based on a majority of business owners
who will pay the service charge in the expanded area of the district. For all other
modifications, the ordinance modifying the district may be adopted following the notice
and veto requirements in section 428B.08.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 7.

new text begin [428B.05] COLLECTION OF SERVICE CHARGES; PENALTIES.
new text end

new text begin The service charges imposed under this chapter may be collected by the municipality,
tourism improvement association, or other designated agency or entity. Collection of the
service charges must be made at the time and in the manner set forth in the ordinance. The
entity collecting the service charges may charge interest and penalties on delinquent payments
for service charges imposed under this chapter as set forth in the municipality's ordinance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 8.

new text begin [428B.06] TOURISM IMPROVEMENT ASSOCIATION.
new text end

new text begin Subdivision 1. new text end

new text begin Composition and duties. new text end

new text begin The tourism improvement association must
be designated in the municipality's ordinance. The tourism improvement association shall
appoint a governing board or committee composed of a majority of business owners who
pay the tourism improvement district service charge, or the representatives of those business
owners. The governing board or committee must manage the funds raised by the tourism
improvement district and fulfill the obligations of the tourism improvement district. A
tourism improvement association has full discretion to select the specific activities and
improvements that are funded with tourism improvement district service charges within the
authorized activities and improvements described in the ordinance.
new text end

new text begin Subd. 2. new text end

new text begin Annual report. new text end

new text begin The tourism improvement association must submit to the
municipality an annual report for each year in which a service charge is imposed. The report
must include a financial statement of revenue raised by the district. The municipality may
also, as part of the enabling ordinance, require the submission of other relevant information
related to the association.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 9.

new text begin [428B.07] PETITION REQUIRED.
new text end

new text begin A municipality may not establish a tourism improvement district under section 428B.02
unless impacted business owners file a petition requesting a public hearing on the proposed
action with the clerk of the municipality.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 10.

new text begin [428B.08] VETO POWER OF OWNERS.
new text end

new text begin Subdivision 1. new text end

new text begin Notice of right to file objections. new text end

new text begin The effective date of an ordinance or
resolution adopted under this chapter must be at least 45 days after it is adopted by the
municipality. Within five days after the municipality adopts the ordinance or resolution,
the municipality must mail a summary of the ordinance or resolution to each business owner
subject to the service charge within the tourism improvement district in the same manner
that notice is mailed under section 428B.02. The mailing must include a notice that business
owners subject to the service charge have the right to veto, by a simple majority, the
ordinance or resolution by filing the required number of objections with the clerk of the
municipality before the effective date of the ordinance or resolution and include notice that
a copy of the ordinance or resolution is available for public inspection with the clerk of the
municipality.
new text end

new text begin Subd. 2. new text end

new text begin Requirements for veto. new text end

new text begin If impacted business owners file an objection to the
ordinance or resolution before the effective date of the ordinance or resolution, the ordinance
or resolution does not become effective.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 11.

new text begin [428B.09] DISESTABLISHMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Procedure for disestablishment. new text end

new text begin An ordinance adopted under this chapter
must provide a 30-day period each year in which business owners subject to the service
charge may request disestablishment of the district. Beginning one year after establishment
of the tourism improvement district, an annual 30-day period of disestablishment begins
with the anniversary of the date of establishment. Upon submission of a petition from
impacted business owners, the municipality may disestablish a tourism improvement district
by adopting an ordinance after holding a public hearing on the disestablishment. Prior to
the public hearing, the municipality must publish notice of the public hearing on
disestablishment in at least two issues of the municipality's official newspaper. The two
publications must be two weeks apart and the municipality must hold the hearing at least
three days after the last publication. Not less than ten days before the hearing, the
municipality must mail notice to the business owner of each business subject to the service
charge. The notice must include:
new text end

new text begin (1) the time and place of the public hearing;
new text end

new text begin (2) a statement that all interested persons will be given an opportunity to be heard at the
hearing regarding disestablishment;
new text end

new text begin (3) the reason for disestablishment; and
new text end

new text begin (4) a proposal to dispose of any assets acquired with the revenues of the service charge
imposed under the tourism improvement district.
new text end

new text begin Subd. 2. new text end

new text begin Objection. new text end

new text begin An ordinance disestablishing the tourism improvement district
becomes effective following the notice and veto requirements in section 428B.08.
new text end

new text begin Subd. 3. new text end

new text begin Refund to business owners. new text end

new text begin (a) Upon the disestablishment of a tourism
improvement district, any remaining revenues derived from the service charge, or any
revenues derived from the sale of assets acquired with the service charge revenues, shall
be refunded to business owners located and operating within the tourism improvement
district in which service charges were imposed by applying the same method and basis that
was used to calculate the service charges levied in the fiscal year in which the district is
disestablished.
new text end

new text begin (b) If the disestablishment occurs before the service charge is imposed for the fiscal
year, the method and basis that was used to calculate the service charge imposed in the
immediate prior fiscal year shall be used to calculate the amount of a refund, if any.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 12.

new text begin [428B.10] COORDINATION OF DISTRICTS.
new text end

new text begin If a county establishes a tourism improvement district in a city or town under this chapter,
a city or town may not establish a tourism improvement district in the part of the city or
town located in the county-established district. If a city or town establishes a tourism
improvement district under this chapter, a county may not establish a tourism improvement
district in the part of the city or town located in the city- or town-established district.
new text end

Sec. 13. new text begin4D AFFORDABLE HOUSING PROGRAMS REPORT.
new text end

new text begin (a) No later than January 15, 2022, the commissioner of revenue, in consultation with
the Minnesota Housing Finance Agency, must produce a report on class 4d property, as
defined in Minnesota Statutes, section 273.13, subdivision 25, and on local 4d affordable
housing programs. The commissioner must provide a copy of the report to the chairs and
ranking minority members of the legislative committees with jurisdiction over property
taxation. The report must comply with the requirements of Minnesota Statutes, sections
3.195 and 3.197. The report must include the following:
new text end

new text begin (1) for properties classified in part or in whole as 4d qualifying under Minnesota Statutes,
section 273.128, subdivision 1, clauses (1) to (4), with separate amounts given for properties
under each clause:
new text end

new text begin (i) the number of units classified as 4d in each property in the previous assessment year
as reported by each county;
new text end

new text begin (ii) the number of units not classified as 4d in each property in the previous assessment
year;
new text end

new text begin (iii) the property tax paid in 2021;
new text end

new text begin (iv) the property tax reduction in 2021 resulting from the property being classified as
4d rather than 4a; and
new text end

new text begin (v) the total number of 4d units in each of the last ten years; and
new text end

new text begin (2) for properties classified in part or in whole as 4d qualifying under Minnesota Statutes,
section 273.128, subdivision 1, clauses (1) to (4):
new text end

new text begin (i) the percent change in each political subdivision's net tax capacity if the first-tier class
rate of the 4d classification was reduced from 0.75 percent to 0.25 percent;
new text end

new text begin (ii) the number of 4d properties located within tax increment financing districts, and the
impact on increment generation in those districts as a result of these properties being
classified as 4d rather than 4a;
new text end

new text begin (iii) the impact that a 4d class rate reduction from 0.75 percent to 0.25 percent for the
entire valuation would have on the property tax burden for homestead property;
new text end

new text begin (iv) the total number of 4d units whose value qualifies for the second tier in each year
since 2019;
new text end

new text begin (v) the impact that a reduction of the 4d class rate from 0.75 percent to 0.25 percent for
the entire valuation would have on property tax refunds received by renters and on property
tax refunds received by homeowners in jurisdictions that contain 4d property; and
new text end

new text begin (vi) a profile of income limits and area median incomes used in Minnesota by the United
States Department of Housing and Urban Development to determine the eligibility for
assisted housing programs.
new text end

new text begin (b) Counties must report to the commissioner of revenue any data required by paragraph
(a), clauses (1) and (2), by November 1, 2021.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

APPENDIX

Repealed Minnesota Statutes: DIVH1735-1

327C.01 DEFINITIONS.

Subd. 13.

Class I manufactured home park.

A "class I manufactured home park" means a park that complies with the provisions of section 327C.16.

327C.16 CLASS I MANUFACTURED HOME PARK.

Subdivision 1.

Qualifications.

(a) To qualify as a class I manufactured home park, as defined in section 327C.01, subdivision 13, a park owner, or on-site attendant as an employee of the manufactured home park, must satisfy 12 hours of qualifying education courses every three years, as prescribed in this subdivision. Park owners or on-site attendants may begin accumulating qualifying hours to qualify as a class I manufactured home park beginning in 2017.

(b) The qualifying education courses required for classification under this subdivision must be continuing education courses approved by the Department of Labor and Industry or the Department of Commerce for:

(1) continuing education in real estate; or

(2) continuing education for residential contractors and manufactured home installers.

(c) The qualifying education courses must include:

(1) two hours on fair housing, approved for real estate licensure or residential contractor licensure;

(2) one hour on the Americans with Disabilities Act, approved for real estate licensure or residential contractor licensure;

(3) four hours on legal compliance related to any of the following: landlord/tenant, licensing requirements, or home financing under chapters 58, 327, 327B, 327C, and 504B, and Minnesota Rules, chapter 1350 or 4630;

(4) three hours of general education approved for real estate, residential contractors, or manufactured home installers; and

(5) two hours of HUD-specific manufactured home installer courses as required under section 327B.041.

(d) If the qualifying owner or employee attendant is no longer the person meeting the requirements under this subdivision, but did qualify during the current assessment year, then the manufactured home park shall still qualify for the class rate provided for class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause (5), item (iii).

Subd. 2.

Proof of compliance.

(a) A park owner that has met the requirements of subdivision 1 shall provide an affidavit to the park owner's county assessor certifying that the park owner, corporate officer, or on-site attendant has complied with subdivision 1 and that the park meets the definition of a class I manufactured home park as defined in this section, and is entitled to the property tax classification rate for class I manufactured home parks in section 273.13, subdivision 25. The park owner shall retain the original course completion certificates issued by the course sponsor under this section for three years and, upon written request for verification, provide these to the county assessor within 30 days.

(b) A park owner must provide the county assessor written notice of any change in compliance status of the manufactured home park no later than December 15 of the assessment year.

469.055 POWERS AND DUTIES.

Subd. 7.

Sale of realty.

The authority may sell, convey, and exchange any real or personal property owned or held by it in any manner and on any terms it wishes. Real property owned by the authority must not be sold, be exchanged, or have its title transferred without approval of two-thirds of the commissioners. All commissioners must have ten days' written notice of a regular or special meeting at which a sale, conveyance, exchange, or transfer of property is to be voted on. The notice must contain a complete description of the affected real estate. The resolution authorizing the real estate transaction is not effective unless a quorum is present.