HF 3137

Introduction - 83rd Legislature (2003 - 2004)

Posted on 12/15/2009 12:00 a.m.

  1.1                          A bill for an act 
  1.2             relating to transportation; providing for an increase 
  1.3             in the state general levy to fund transit services; 
  1.4             creating a public transit fund; amending Minnesota 
  1.5             Statutes 2003 Supplement, section 275.025, 
  1.6             subdivisions 1, 4; proposing coding for new law in 
  1.7             Minnesota Statutes, chapter 174.  
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  [174.37] [PUBLIC TRANSIT FUND.] 
  1.10     A public transit fund is created in the state treasury.  
  1.11  The commissioner of finance shall credit to the public transit 
  1.12  fund 11.36 percent of revenues from the state levy on 
  1.13  commercial-industrial property under section 275.025, 
  1.14  subdivision 1.  Money in the fund is appropriated to the 
  1.15  commissioner of transportation.  The commissioner may make 
  1.16  expenditures from the fund as follows: 
  1.17     (1) 80 percent of money in the fund must be spent by the 
  1.18  commissioner for capital and operating expenses of commuter rail 
  1.19  service and light rail transit facilities, as expenditures of 
  1.20  the department or as grants to the Metropolitan Council; and 
  1.21     (2) 20 percent of money in the fund must be spent by the 
  1.22  commissioner as capital and operating assistance to public 
  1.23  transit systems receiving assistance from the commissioner under 
  1.24  section 174.24. 
  1.25     [EFFECTIVE DATE.] This section is effective for taxes 
  1.26  payable in 2005 and thereafter. 
  2.1      Sec. 2.  Minnesota Statutes 2003 Supplement, section 
  2.2   275.025, subdivision 1, is amended to read: 
  2.3      Subdivision 1.  [LEVY AMOUNT.] The state general levy is 
  2.4   levied against commercial-industrial property and seasonal 
  2.5   residential recreational property, as defined in this section.  
  2.6   The state general levy base amount for commercial-industrial 
  2.7   property is $592,000,000 $660,000,000 for taxes payable in 2002 
  2.8   2005.  The state general levy base amount for seasonal 
  2.9   residential recreational property is $40,000,000 for taxes 
  2.10  payable in 2005.  For taxes payable in subsequent years, the 
  2.11  levy base amount is amounts are increased each year by 
  2.12  multiplying the levy base amount for the prior year by the sum 
  2.13  of one plus the rate of increase, if any, in the implicit price 
  2.14  deflator for government consumption expenditures and gross 
  2.15  investment for state and local governments prepared by the 
  2.16  Bureau of Economic Analysts of the United States Department of 
  2.17  Commerce for the 12-month period ending March 31 of the year 
  2.18  prior to the year the taxes are payable.  The tax under this 
  2.19  section is not treated as a local tax rate under section 469.177 
  2.20  and is not the levy of a governmental unit under chapters 276A 
  2.21  and 473F.  
  2.22     The commissioner shall increase or decrease the preliminary 
  2.23  or final rate levies for a year as necessary to account for 
  2.24  errors and tax base changes that affected a preliminary or final 
  2.25  levy or rate for either of the two preceding years.  Adjustments 
  2.26  are allowed to the extent that the necessary information is 
  2.27  available to the commissioner at the time the rates for a year 
  2.28  must be certified, and for the following reasons: 
  2.29     (1) an erroneous report of taxable value by a local 
  2.30  official; 
  2.31     (2) an erroneous calculation by the commissioner; and 
  2.32     (3) an increase or decrease in taxable value for 
  2.33  commercial-industrial or seasonal residential recreational 
  2.34  property reported on the abstracts of tax lists submitted under 
  2.35  section 275.29 that was not reported on the abstracts of 
  2.36  assessment submitted under section 270.11, subdivision 2, for 
  3.1   the same year. 
  3.2   The commissioner may, but need not, make adjustments if the 
  3.3   total difference in the tax levied for the year would be less 
  3.4   than $100,000. 
  3.5      [EFFECTIVE DATE.] This section is effective for taxes 
  3.6   payable in 2005 and thereafter. 
  3.7      Sec. 3.  Minnesota Statutes 2003 Supplement, section 
  3.8   275.025, subdivision 4, is amended to read: 
  3.9      Subd. 4.  [APPORTIONMENT AND LEVY OF STATE GENERAL TAX.] 
  3.10  The commercial-industrial portion of the state general tax must 
  3.11  be distributed among the counties levied by applying a uniform 
  3.12  rate to each county's all commercial-industrial tax capacity and 
  3.13  its statewide.  The seasonal residential recreational portion of 
  3.14  the state general tax must be levied by applying a uniform rate 
  3.15  to all seasonal residential recreational tax capacity 
  3.16  statewide.  Within each county, the tax must be levied by 
  3.17  applying a uniform rate against commercial-industrial tax 
  3.18  capacity and seasonal residential recreational tax capacity.  On 
  3.19  or before October 1 each year, the commissioner of revenue shall 
  3.20  certify a the preliminary state general levy rate rates on 
  3.21  commercial-industrial property and seasonal residential 
  3.22  recreational property to each county auditor that must be used 
  3.23  to prepare the notices of proposed property taxes for taxes 
  3.24  payable in the following year.  By January 1 of each year, the 
  3.25  commissioner shall certify the final state general levy rate 
  3.26  rates to each county auditor that shall be used in spreading 
  3.27  taxes.  
  3.28     [EFFECTIVE DATE.] This section is effective for taxes 
  3.29  payable in 2005 and thereafter.