Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Session Laws 2016 to 2023 Index (topics)
PROPERTY TAXES
Additional levies, approval, Minn. Laws 2017 1Sp c 1 art 15 s 27
Administration, Minn. Laws 2017 1Sp c 4 art 1 s 14
Agricultural preserves, conservation tax credit, Minn. Laws 2019 1Sp c 6 art 18 s 8
Agricultural processing facility zones, exemptions, repeal, Minn. Laws 2017 1Sp c 1 art 2 s 43
Anoka County, public safety improvements and equipment, Minn. Laws 2023 c 64 art 3 s 30
Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS
Appeals, Tax Court, see Appeals to under TAX COURT
Apprenticeship training facilities, Minn. Laws 2017 1Sp c 1 art 2 s 3
Assessment books, homesteads established after assessment date, Minn. Laws 2021 1Sp c 14 art 6 s 4
Assessments, manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9
Manufactured homes, Minn. Laws 2021 1Sp c 8 art 3 s 3
Sectional structures, Minn. Laws 2021 1Sp c 8 art 3 s 3
Assisted living facilities, exemption, Minn. Laws 2023 c 64 art 3 s 4
Certificates and certification, delinquent taxes, Minn. Laws 2017 1Sp c 1 art 2 s 8
Certificates of rent paid, owners or managing agents, duties, Minn. Laws 2023 c 64 art 18 s 4
Certificates of rent paid, owners or managing agents, duties, Minn. Laws 2017 1Sp c 1 art 13 s 13
Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1
Proposed property taxes, notice and meetings, Minn. Laws 2021 1Sp c 14 art 6 s 11
Claimants (refunds), revisor's corrections, Minn. Laws 2017 c 40 art 1 s 101
Class 1a property, homestead market value exclusion, Minn. Laws 2023 c 64 art 3 s 20
Class 1b property, homestead market value exclusion, Minn. Laws 2017 1Sp c 1 art 15 s 17
Homestead declarations, filing, Minn. Laws 2023 c 64 art 3 s 21
Homestead market value exclusion, Minn. Laws 2023 c 64 art 3 s 20
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21
Generally, Minn. Laws 2017 1Sp c 1 art 2 s 10
Class 2 property, Minn. Laws 2019 1Sp c 6 art 4 s 15
Class 2a property, agricultural homesteads, Minn. Laws 2021 1Sp c 14 art 6 s 3, 2021 1Sp c 14 art 13 s 8
Class 2a property, revisor's correction, Minn. Laws 2023 c 25 s 153
Agricultural homesteads, Minn. Laws 2017 1Sp c 1 art 4 s 1, 2
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23
Qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 11
School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2
Class 2b property, revisor's correction, Minn. Laws 2023 c 25 s 153
Class 2b property, Minn. Laws 2021 1Sp c 14 art 6 s 6, 18
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23
School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2
Class 2c property, revisor's correction, Minn. Laws 2023 c 25 s 153
Class 2c property, school building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2
Class 3 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15
Class 3a property, delinquent property taxes, Minn. Laws 2017 1Sp c 1 art 2 s 21
Class 3a property, generally, Minn. Laws 2023 c 63 art 2 s 4
Class 4b property, qualifying property, Minn. Laws 2020 5Sp c 3 art 8 s 2
Class 4b property, qualifying property, Minn. Laws 2020 5Sp c 3 art 8 s 2
Class 4b property, qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 12
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21
Generally, Minn. Laws 2017 1Sp c 1 art 2 s 12
Community land trust property, Minn. Laws 2023 c 64 art 3 s 18
Homestead market value exclusion, Minn. Laws 2023 c 64 art 3 s 20
Low-income rental property, Minn. Laws 2023 c 64 art 3 s 15-17, 2023 c 64 art 4 s 32
Affordable housing programs report, Minn. Laws 2021 1Sp c 14 art 6 s 19
Market value, Minn. Laws 2021 1Sp c 14 art 6 s 7
Class 5 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15
Changes, county appeal and equalization boards, duties, Minn. Laws 2017 1Sp c 1 art 15 s 26
Generally, Minn. Laws 2017 1Sp c 1 art 15 s 17
Confession of judgment, fees, financial literacy counseling funding, Minn. Laws 2017 1Sp c 1 art 2 s 24
Conforming changes, Minn. Laws 2023 c 63 art 2 s 5
Cook-Orr ambulance service district, Minn. Laws 2017 c 18 s 2
Cooperative districts (schools), leases, levies for payment, Minn. Laws 2023 c 55 art 8 s 13
Counties, state general tax, apportionment and levy, Minn. Laws 2019 1Sp c 6 art 4 s 20
Iron Range counties, Minn. Laws 2023 c 64 art 6 s 7
Probation officer costs, Minn. Laws 2023 c 52 art 17 s 4
Surveys to restore United States survey corners, Minn. Laws 2023 c 62 art 2 s 110
Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1
Indian tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2
Tax notices, Minn. Laws 2021 1Sp c 14 art 6 s 11
County agricultural societies, Minn. Laws 2019 1Sp c 6 art 3 s 1
County historical societies, Minn. Laws 2019 1Sp c 6 art 4 s 3
Credits, school building bond agricultural credit, revisor's correction, Minn. Laws 2023 c 25 s 153
Agricultural homestead market value credit, Minn. Laws 2019 1Sp c 6 art 4 s 17, 2019 1Sp c 6 art 18 s 11
Border cities, Minn. Laws 2019 1Sp c 6 art 5 s 4
Bovine tuberculosis modified accredited zone, Minn. Laws 2019 1Sp c 6 art 18 s 7
School building bond agricultural credit, Minn. Laws 2019 1Sp c 6 art 5 s 2, 2019 1Sp c 6 art 18 s 12
Taconite homestead credit, Minn. Laws 2019 1Sp c 6 art 18 s 10
Tax increment financing, see TAX INCREMENT FINANCING
Abstracts, repealed, Minn. Laws 2019 1Sp c 6 art 18 s 19
Corrections, Minn. Laws 2019 1Sp c 6 art 18 s 15
Deferred taxes, senior citizens' property tax deferral program, Minn. Laws 2019 1Sp c 6 art 18 s 17
Filing with Revenue Department, Minn. Laws 2019 1Sp c 6 art 18 s 2, 3, 5
Bond fund, Minn. Laws 2019 1Sp c 6 art 4 s 1
Project tax levies, Minn. Laws 2019 1Sp c 6 art 4 s 2
Agricultural homestead market value credit, Minn. Laws 2017 1Sp c 1 art 4 s 1
School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2-5, 8
Defenses or objections, petitions for, filing extension, Minn. Laws 2020 c 71 art 2 s 18
Defenses or objections, petitions for, proof of service, Minn. Laws 2023 c 64 art 15 s 7
Definitions, market value, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 157
Definitions, Property Tax Refund Act, Minn. Laws 2021 1Sp c 14 art 6 s 14
Metropolitan Revenue Distribution Act, Minn. Laws 2023 c 64 art 3 s 31, 32
Property Tax Refund Act, Minn. Laws 2023 c 1 s 20, 2023 c 64 art 3 s 25, 2023 c 64 art 16 s 5
Classification of property, Minn. Laws 2017 1Sp c 1 art 2 s 11
Generally, Minn. Laws 2017 1Sp c 1 art 2 s 7
Confession of judgment, Minn. Laws 2017 1Sp c 1 art 2 s 24
Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21
Disparity reduction aid, underserved municipalities, Minn. Laws 2017 1Sp c 1 art 2 s 17
Economic development authorities, certification, Minn. Laws 2023 c 64 art 12 s 11
Exemptions, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 156
Child care facilities, revisor's correction, Minn. Laws 2023 c 25 s 152
Generally, Minn. Laws 2023 c 64 art 6 s 1
Independent School District 745 (Albany), Minn. Laws 2023 c 64 art 3 s 34
Pharmacy, revisor's correction, Minn. Laws 2023 c 25 s 151
Qualifications, Minn. Laws 2023 c 64 art 3 s 3
Solar energy systems, Minn. Laws 2023 c 64 art 3 s 2
Taconite production property, Minn. Laws 2023 c 64 art 6 s 1
Generally, Minn. Laws 2019 1Sp c 6 art 4 s 5-7
Listing, valuation, and assessment, Minn. Laws 2019 1Sp c 6 art 18 s 13
Indian tribe property, Minn. Laws 2017 1Sp c 1 art 2 s 5
Leased seasonal residential recreational property, Minn. Laws 2017 1Sp c 1 art 2 s 6
Soccer stadium, Minn. Laws 2017 1Sp c 1 art 2 s 42
Statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16, 2017 1Sp c 1 art 20 s 2
Fire protection and emergency medical services districts, Minn. Laws 2021 1Sp c 14 art 6 s 1, 11
Home rule charter cities, capital equipment, Minn. Laws 2023 c 64 art 12 s 6
Home rule charter cities, charter commission expenses, Minn. Laws 2020 c 87 s 2
Homesteads, see HOMESTEADS
Housing and redevelopment authorities, certification, Minn. Laws 2023 c 64 art 12 s 8
Indian tribe property, exemptions, Minn. Laws 2021 1Sp c 14 art 6 s 2
Indian Tribe property, pharmacy, exemptions, revisor's correction, Minn. Laws 2023 c 25 s 151
Interest, delinquent taxes, Minn. Laws 2023 c 64 art 15 s 8
Jurisdiction, Small Claims Division, Minn. Laws 2017 c 95 art 2 s 5
Carlton County, Minn. Laws 2017 1Sp c 1 art 2 s 41
Certification requirements, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19
Taxing authorities, duties, Minn. Laws 2017 1Sp c 1 art 15 s 27
Levy limits, adjusted levy limit base, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 94, 95
Levy limits, market value, defined, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 157
Levy limits, school districts, community education, Minn. Laws 2023 c 55 art 11 s 2
Mahnomen County, city, and Independent School District, Shooting Star Casino trust conversion, Minn. Laws 2023 c 63 art 2 s 28, 2023 c 64 art 4 s 23
Manufactured homes, property taxes payable, Minn. Laws 2019 1Sp c 6 art 4 s 25
Manufactured homes, see Property taxes under MANUFACTURED HOMES
Meetings, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27
Metropolitan agricultural preserves, deferred taxes, Agricultural Property Tax Law, Minn. Laws 2023 c 64 art 3 s 7
Metropolitan agricultural preserves, termination, Minn. Laws 2017 1Sp c 1 art 2 s 38
Metropolitan Council, bonds, repayment, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 193
Metropolitan Council, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18
Metropolitan Council, transit capital improvement program bonds, Minn. Laws 2023 c 68 art 4 s 89
Metropolitan Mosquito Control Commission, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18
Municipal gas agencies, Minn. Laws 2021 1Sp c 14 art 10 s 2
Natural disasters or emergencies, property tax relief, Minn. Laws 2019 1Sp c 6 art 18 s 9
Net property taxes, calculation, credits, order of priority, Minn. Laws 2017 1Sp c 1 art 4 s 4
Net tax capacity, determination, Minn. Laws 2017 1Sp c 1 art 2 s 8
Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2023 c 64 art 3 s 33
Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2019 1Sp c 6 art 4 s 31
Nursing homes, treatment, scope of property, Minn. Laws 2017 1Sp c 6 art 3 s 34
Payment, removal of structures, timber, or minerals, Minn. Laws 2020 5Sp c 3 art 8 s 1
Payment, removal of structures, timber, or minerals, Minn. Laws 2020 5Sp c 3 art 8 s 1
Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21
Timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20
Abatement, Minn. Laws 2017 1Sp c 1 art 2 s 22
Delinquent taxes, generally, Minn. Laws 2017 1Sp c 1 art 2 s 21
Personal property taxes, exemptions, Indian tribe property, revisor's correction, Minn. Laws 2023 c 25 s 151
Municipally owned utilities, Minn. Laws 2017 1Sp c 1 art 2 s 4
Pipeline systems, Minn. Laws 2017 1Sp c 1 art 15 s 11
Manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9
Payment, timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20
Pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19
Power companies, Minn. Laws 2017 1Sp c 1 art 15 s 36
Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16
Utility companies, reports, Minn. Laws 2017 1Sp c 1 art 16 s 21
Port authorities, certification, Minn. Laws 2023 c 64 art 12 s 9, 10
Power plants, market value, sliding scale exclusion, Minn. Laws 2017 1Sp c 1 art 16 s 15
Property tax relief, aids and credits, generally, Minn. Laws 2017 1Sp c 1 art 4 s 3
Property tax statements, farm workers, restricted drivers' licenses, application requirements, Minn. Laws 2023 c 68 art 5 s 34
Mailing and printing, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 96
Refund claims, filing, Minn. Laws 2017 1Sp c 1 art 17 s 3
Property taxes payable, assessment year, Minn. Laws 2023 c 64 art 16 s 5
Property taxes payable, generally, Minn. Laws 2017 1Sp c 1 art 1 s 31
Property taxes payable, Minn. Laws 2019 1Sp c 6 art 4 s 25
Public utilities, recommended and ordered values, Minn. Laws 2019 1Sp c 6 art 4 s 19
Rates, local rates, computation and certification, Minn. Laws 2017 1Sp c 1 art 4 s 7
Rates, schedules and tables, Minn. Laws 2023 c 64 art 4 s 2
Rates, schedules and tables, Minn. Laws 2019 1Sp c 6 art 1 s 65
Records and record keeping, Safe at Home program participants, Minn. Laws 2022 c 83 s 4-7
Refunds, Indian tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2
Additional refund, Minn. Laws 2023 c 64 art 7 s 18
Conforming changes, Minn. Laws 2023 c 64 art 7 s 4-6, 10-13, 17, 19-22, 24, 25, 31
Definitions, Minn. Laws 2023 c 64 art 7 s 14-16, 31
Income, coronavirus-related distributions, Minn. Laws 2023 c 1 s 29
Inflation adjustment, Minn. Laws 2023 c 64 art 4 s 3
Proof of claims, Minn. Laws 2023 c 64 art 4 s 23
Schedules and tables, Minn. Laws 2023 c 64 art 4 s 2
Temporary increase, Minn. Laws 2023 c 64 art 4 s 30
Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 62-64
Income, inclusions and exclusions, Minn. Laws 2019 1Sp c 6 art 1 s 62
Maximum amount, Minn. Laws 2019 1Sp c 6 art 1 s 65
Definitions, Minn. Laws 2017 1Sp c 1 art 1 s 31
Income, inclusions and exclusions, Minn. Laws 2017 1Sp c 1 art 17 s 2
Proof of taxes paid, Minn. Laws 2017 1Sp c 1 art 17 s 3
Regional library systems, aid, Minn. Laws 2023 c 55 art 9 s 10
Rent constituting property taxes, report, Minn. Laws 2017 1Sp c 1 art 4 s 30
Rent constituting property taxes, revisor's correction, Minn. Laws 2019 c 50 art 1 s 94
Renters credit, certificates of rent paid, Minn. Laws 2023 c 64 art 7 s 26
Reports about, local governments, annual reports, Minn. Laws 2017 1Sp c 1 art 15 s 28
Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17
Revenue Department, duties, Minn. Laws 2019 1Sp c 6 art 18 s 1
Utility companies, Minn. Laws 2019 1Sp c 6 art 4 s 18
Resorts, delinquent taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21
School building bond agricultural credit, amount, revisor's correction, Minn. Laws 2023 c 25 s 153
School districts, local optional revenue, Minn. Laws 2021 1Sp c 13 art 1 s 5
Adults with disabilities program, Minn. Laws 2023 c 55 art 11 s 7
Capital expenditures, Minn. Laws 2023 c 64 art 12 s 2
Community education, Minn. Laws 2023 c 55 art 11 s 2, 7
Leases or rents, payment, Minn. Laws 2023 c 55 art 8 s 13
Local optional revenue, Minn. Laws 2023 c 55 art 1 s 12
Long-term facilities maintenance revenue
Generally, Minn. Laws 2023 c 55 art 8 s 1, 5-7
Nonschool facilities adjustment, Minn. Laws 2023 c 55 art 8 s 17
Referendum renewal, Minn. Laws 2023 c 55 art 1 s 25
Safe schools revenue, Minn. Laws 2023 c 55 art 8 s 15
Abatement, Minn. Laws 2019 c 50 art 1 s 34, 2019 1Sp c 11 art 1 s 23
Local optional revenue, Minn. Laws 2019 1Sp c 11 art 1 s 11, 14
Operating capital, Minn. Laws 2019 1Sp c 11 art 1 s 12
Referendum allowance, Minn. Laws 2019 1Sp c 11 art 1 s 15, 16
Referendum revenue, levy authority, Minn. Laws 2019 1Sp c 6 art 5 s 1
Taconite and iron sulfides taxes, revisor's correction, Minn. Laws 2019 c 50 art 1 s 33
Ballot notices, Minn. Laws 2017 1Sp c 5 art 1 s 14
Certification, Minn. Laws 2017 1Sp c 1 art 4 s 6
Maximum effort school aid, Minn. Laws 2017 1Sp c 1 art 4 s 21
Operating capital, Minn. Laws 2017 1Sp c 5 art 1 s 12
Referendum revenue, district reorganization, effect, Minn. Laws 2017 1Sp c 5 art 5 s 2, 15
Debt service, equalized debt service levy, Minn. Laws 2016 c 189 art 30 s 3
Early childhood family education, Minn. Laws 2016 c 189 art 31 s 2
Equity revenue, Minn. Laws 2016 c 189 art 27 s 13, 22
Long-term facilities maintenance levy, Minn. Laws 2016 c 189 art 30 s 9, 10
Operating capital, Minn. Laws 2016 c 189 art 27 s 12
Required debt service levy, defined, Minn. Laws 2016 c 189 art 30 s 21
Taconite and iron sulfides taxes, levy reductions, Minn. Laws 2016 c 189 art 30 s 20
Senior citizens' property tax deferral program, eligibility for, Minn. Laws 2018 c 155 s 33
Senior citizens' property tax deferral program see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Special levies, permitted uses, revisor's correction, Minn. Laws 2022 c 55 art 1 s 139
Special taxing districts, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18
State general tax, generally, Minn. Laws 2017 1Sp c 1 art 2 s 14-17
State general tax, Minn. Laws 2021 1Sp c 14 art 6 s 9
Amount, property subject to tax, and levy and apportionment, Minn. Laws 2019 1Sp c 6 art 4 s 20, 2019 1Sp c 6 art 18 s 16
Natural gas pipeline, abatement, Minn. Laws 2019 1Sp c 6 art 4 s 21
Tax increments, calculation, exclusion, Minn. Laws 2019 1Sp c 6 art 18 s 18
Statutory cities, certificates of indebtedness, capital equipment acquisition, Minn. Laws 2023 c 64 art 12 s 7
Supplemental pension plans, Minn. Laws 2019 1Sp c 8 art 6 s 4
Taconite homestead credit, reduction rates, Minn. Laws 2017 1Sp c 1 art 18 s 2
Tax increment financing, see TAX INCREMENT FINANCING
Tax lists, pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19
Tax notices, contents, Minn. Laws 2021 1Sp c 14 art 6 s 12
Tax notices, contents, Minn. Laws 2017 1Sp c 1 art 4 s 5
Tax notices, general education revenues, referendum, Minn. Laws 2020 1Sp c 8 art 1 s 3
Contents, Minn. Laws 2023 c 64 art 3 s 22, 23
Costs, Minn. Laws 2023 c 64 art 3 s 24
Taxing authorities, duties, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27
Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 20 s 2
Towns, certificates of indebtedness, Minn. Laws 2023 c 64 art 12 s 3
Towns, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19
Certification, Minn. Laws 2021 1Sp c 14 art 6 s 11
Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1
Unorganized townships, roads and bridges, Minn. Laws 2020 c 100 s 29
Watershed districts, project tax levies, Minn. Laws 2023 c 64 art 3 s 1