1.1 	A bill for an act
1.2 	relating to taxation; property; modifying provisions governing property taxes, aids 
1.3 	and credits, local taxes, tax increment financing, and public finance; requiring 
1.4 	reports; appropriating money;amending Minnesota Statutes 2018, sections 37.31, 
1.5 	subdivision 1; 103E.611, subdivision 2; 123B.595, subdivision 5; 138.053; 162.145, 
1.6 	subdivision 3; 197.603, subdivision 2; 270C.85, subdivision 2; 270C.89, 
1.7 	subdivisions 1, 2; 270C.91; 272.02, subdivision 49, by adding subdivisions; 
1.8 	272.115, subdivision 1; 272.12; 273.061, subdivision 9; 273.0755; 273.113, 
1.9 	subdivision 3; 273.119, subdivision 2; 273.1231, subdivision 3; 273.124, 
1.10 	subdivisions 3a, 14, 21, by adding a subdivision; 273.1245, subdivision 2; 273.13, 
1.11 	subdivisions 23, 34, 35; 273.136, subdivision 2; 273.1384, subdivisions 2, 3; 
1.12 	273.1385, subdivision 4; 273.1387, subdivisions 2, 3; 273.18; 274.14; 274.16; 
1.13 	275.025, subdivision 1; 282.01, subdivision 6; 287.21, subdivision 1; 290A.03, 
1.14 	subdivision 13; 290A.04, subdivisions 2, 2a; 290A.19; 290B.04, subdivision 1; 
1.15 	290B.09, subdivision 1; 297A.99, subdivisions 1, 2, 3, by adding a subdivision; 
1.16 	297A.993, subdivision 1; 298.225, subdivision 1; 298.28, subdivision 3; 469.169, 
1.17 	by adding a subdivision; 469.171, subdivision 4; 469.177, subdivision 1; 471.831; 
1.18 	473.39, subdivision 6; 473H.08, subdivisions 1, 4, by adding a subdivision; 475.521, 
1.19 	subdivision 1; 477A.011, subdivision 45; 477A.013, subdivision 13; 477A.03, 
1.20 	subdivisions 2a, 2b; Laws 1980, chapter 511, section 1, subdivision 1; Laws 1986, 
1.21 	chapter 396, section 5, as amended; Laws 1986, chapter 462, section 31, as 
1.22 	amended; Laws 1994, chapter 587, article 9, section 11; Laws 1998, chapter 389, 
1.23 	article 8, section 45, subdivisions 1, 3, as amended, 4, 5; Laws 2008, chapter 366, 
1.24 	article 5, sections 26, as amended; 33, as amended; Laws 2009, chapter 88, article 
1.25 	2, section 46, subdivisions 1, as amended, 2, 3, as amended, 4, 5; Laws 2011, First 
1.26 	Special Session chapter 7, article 4, section 10, subdivision 3; Laws 2014, chapter 
1.27 	308, article 6, section 8, subdivisions 1, as amended, 3; Laws 2017, First Special 
1.28 	Session chapter 1, article 10, section 4; proposing coding for new law in Minnesota 
1.29 	Statutes, chapters 272; 273; 290A; repealing Minnesota Statutes 2018, sections 
1.30 	37.31, subdivision 8; 275.29.
2.1 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

2.2 	ARTICLE 1
2.3 	PROPERTY TAXES

2.4 	Section 1. Minnesota Statutes 2018, section 138.053, is amended to read:
2.5 	138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.
2.6 	The governing body of any home rule charter or statutory city or town may annually 
2.7 	appropriate from its general fund an amount not to exceed 0.02418 percent of estimated 
2.8 	market value, derived from ad valorem taxes on property or other revenues, to be paid to 
2.9 	the historical society of its respective city, town, or county to be used for the promotion of 
2.10 	historical work and to aid in defraying the expenses of carrying on the historical work in 
2.11 	the city, town, or county. No city or town may appropriate any funds for the benefit of any 
2.12 	historical society unless the society is affiliated with and approved by the Minnesota 
2.13 	Historical Society.

2.14 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.15 	Sec. 2. Minnesota Statutes 2018, section 162.145, subdivision 3, is amended to read:
2.16 		Subd. 3.Administration. (a) Subject to funds made available by law, the commissioner 
2.17 	shall allocate all funds as provided in subdivision 4 and shall notify, by June 1, certify to
2.18 	the commissioner of revenue the amounts to be paid.
2.19 	(b) Following notification certification from the commissioner of transportation, the 
2.20 	commissioner of revenue shall distribute the specified funds to cities in the same manner 
2.21 	as local government aid under chapter 477A. An appropriation to the commissioner of 
2.22 	transportation under this section is available to the commissioner of revenue for the purposes 
2.23 	specified in this paragraph.
2.24 	(c) Notwithstanding other law to the contrary, in order to receive distributions under 
2.25 	this section, a city must conform to the standards in section 477A.017, subdivision 2. A city 
2.26 	that receives funds under this section must make and preserve records necessary to show 
2.27 	that the funds are spent in compliance with subdivision 4.

2.28 	EFFECTIVE DATE. This section is effective for aids payable in 2019 and thereafter.

2.29 	Sec. 3. Minnesota Statutes 2018, section 197.603, subdivision 2, is amended to read:
2.30 		Subd. 2.Records; data privacy. Pursuant to chapter 13 the county veterans service 
2.31 	officer is the responsible authority with respect to all records in the officer's custody. The 
3.1 	data on clients' applications for assistance is private data on individuals, as defined in section 
3.2 	13.02, subdivision 12. The county veterans service officer may disclose to the county assessor 
3.3 	private data necessary to determine a client's eligibility for the disabled veteran's homestead 
3.4 	market value exclusion under section 273.13, subdivision 34.

3.5 	EFFECTIVE DATE. This section is effective the day following final enactment.

3.6 	Sec. 4. Minnesota Statutes 2018, section 270C.85, subdivision 2, is amended to read:
3.7 		Subd. 2.Powers and duties. The commissioner shall have and exercise the following 
3.8 	powers and duties in administering the property tax laws.:
3.9 	(a) (1) confer with, advise, and give the necessary instructions and directions to local 
3.10 	assessors and local boards of review throughout the state as to their duties under the laws 
3.11 	of the state.;
3.12 	(b) (2) direct proceedings, actions, and prosecutions to be instituted to enforce the laws 
3.13 	relating to the liability and punishment of public officers and officers and agents of 
3.14 	corporations for failure or negligence to comply with the provisions of the property tax 
3.15 	laws, and cause complaints to be made against local assessors, members of boards of 
3.16 	equalization, members of boards of review, or any other assessing or taxing officer, to the 
3.17 	proper authority, for their removal from office for misconduct or negligence of duty.;
3.18 	(c) (3) require county attorneys to assist in the commencement of prosecutions in actions 
3.19 	or proceedings for removal, forfeiture, and punishment, for violation of the property tax 
3.20 	laws in their respective districts or counties.;
3.21 	(d) (4) require town, city, county, and other public officers to report and certify 
3.22 	information, at the parcel level or in the aggregate, as to the assessment and taxation of real 
3.23 	and personal property, and such other information as may be needful in the work of the 
3.24 	commissioner, in such form as the commissioner may prescribe. The commissioner shall 
3.25 	prescribe the content, format, manner, and time of filing of all required reports and 
3.26 	certifications;
3.27 	(e) (5) transmit to the governor, on or before the third Monday in December of each 
3.28 	even-numbered year, and to each member of the legislature, on or before November 15 of 
3.29 	each even-numbered year, the report of the department for the preceding years, showing all 
3.30 	the taxable property subject to the property tax laws and the value of the same, in tabulated 
3.31 	form.;
3.32 	(f) (6) inquire into the methods of assessment and taxation and ascertain whether the 
3.33 	assessors faithfully discharge their duties.; and
4.1 	(g) (7) assist local assessors in determining the estimated market value of industrial 
4.2 	special-use property. For purposes of this paragraph clause, "industrial special-use property" 
4.3 	means property that:
4.4 	(1)(i) is designed and equipped for a particular type of industry;
4.5 	(2)(ii) is not easily adapted to some other use due to the unique nature of the facilities;
4.6 	(3)(iii) has facilities totaling at least 75,000 square feet in size; and
4.7 	(4)(iv) has a total estimated market value of $10,000,000 or greater based on the 
4.8 	assessor's preliminary determination.

4.9 	EFFECTIVE DATE. This section is effective the day following final enactment.

4.10 	Sec. 5. Minnesota Statutes 2018, section 270C.89, subdivision 1, is amended to read:
4.11 		Subdivision 1.Initial report. Each county assessor shall file by April 1 with the 
4.12 	commissioner a copy of the abstract preliminary assessment information that the 
4.13 	commissioner may require under section 270C.85, subdivision 2, clause (4), that will be 
4.14 	acted upon by the local and county boards of review. The abstract must list the real and 
4.15 	personal property in the county itemized by assessment districts. The assessor of each county 
4.16 	in the state shall file with the commissioner, within ten working days following final action 
4.17 	of the local board of review or equalization and within five days following final action of 
4.18 	the county board of equalization, any changes made by the local or county board. The 
4.19 	information must be filed in the manner prescribed by the commissioner.

4.20 	EFFECTIVE DATE. This section is effective the day following final enactment.

4.21 	Sec. 6. Minnesota Statutes 2018, section 270C.89, subdivision 2, is amended to read:
4.22 		Subd. 2.Final report. The final abstract of assessments assessment information after 
4.23 	adjustments by the State Board of Equalization and inclusion of any omitted property shall 
4.24 	be submitted reported to the commissioner on or before September 1 of each calendar year
4.25 	under section 270C.85, subdivision 2, clause (4). The final abstract must separately report 
4.26 	the captured tax capacity of tax increment financing districts under section 469.177, 
4.27 	subdivision 2, the areawide net tax capacity contribution values determined under sections 
4.28 	276A.05, subdivision 1, and 473F.07, subdivision 1, and the value subject to the power line 
4.29 	credit under section 273.42.

4.30 	EFFECTIVE DATE. This section is effective the day following final enactment.

5.1 	Sec. 7. Minnesota Statutes 2018, section 270C.91, is amended to read:
5.2 	270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; 
5.3 	DUTIES OF COUNTY AUDITOR.
5.4 	A record of all proceedings of the commissioner affecting any change in the net tax 
5.5 	capacity of any property, as revised by the State Board of Equalization, shall be kept by the 
5.6 	commissioner and a copy thereof, duly certified, shall be mailed each year to the auditor of 
5.7 	each county wherein such property is situated, on or before June 30 or 30 days after 
5.8 	submission of the abstract required by section 270C.89, whichever is later. This record shall 
5.9 	specify the amounts or amount, or both, added to or deducted from the net tax capacity of 
5.10 	the real property of each of the several towns and cities, and of the real property not in towns 
5.11 	or cities, also the percent or amount of both, added to or deducted from the several classes 
5.12 	of personal property in each of the towns and cities, and also the amount added to or deducted 
5.13 	from the assessment of any person. The county auditor shall add to or deduct from such 
5.14 	tract or lot, or portion thereof, of any real property in the county the required percent or 
5.15 	amount, or both, on the net tax capacity thereof as it stood after equalized by the county 
5.16 	board, adding in each case a fractional sum of 50 cents or more, and deducting in each case 
5.17 	any fractional sum of less than 50 cents, so that no net tax capacity of any separate tract or 
5.18 	lot shall contain any fraction of a dollar; and add to, or deduct from, the several classes of 
5.19 	personal property in the county the required percent or amount, or both, on the net tax 
5.20 	capacity thereof as it stood after equalized by the county board, adding or deducting in 
5.21 	manner aforesaid any fractional sum so that no net tax capacity of any separate class of 
5.22 	personal property shall contain a fraction of a dollar, and add to or deduct from assessment 
5.23 	of any person, as they stood after equalization by the county board, the required amounts 
5.24 	to agree with the assessments as returned by the commissioner.

5.25 	EFFECTIVE DATE. This section is effective the day following final enactment.

5.26 	Sec. 8. Minnesota Statutes 2018, section 272.02, subdivision 49, is amended to read:
5.27 		Subd. 49.Agricultural historical society property. Property is exempt from taxation 
5.28 	if it is owned by a nonprofit charitable or educational organization that qualifies for 
5.29 	exemption under section 501(c)(3) of the Internal Revenue Code and meets the following 
5.30 	criteria:
5.31 	(1) the property is primarily used for storing and exhibiting tools, equipment, and artifacts 
5.32 	useful in providing an understanding of local or regional agricultural history. Primary use 
5.33 	is determined each year based on the number of days the property is used solely for storage 
5.34 	and exhibition purposes;
6.1 	(2) the property is limited to a maximum of 20 40 acres per owner per county, but 
6.2 	includes the land and any taxable structures, fixtures, and equipment on the land;
6.3 	(3) the property is not used for a revenue-producing activity for more than ten days in 
6.4 	each calendar year; and
6.5 	(4) the property is not used for residential purposes on either a temporary or permanent 
6.6 	basis.
6.7 	Notwithstanding section 272.025, applications for exemptions under this subdivision 
6.8 	filed in assessment year 2019 must be filed with the assessor by July 1, 2019.

6.9 	EFFECTIVE DATE. This section is effective for assessments beginning in 2019.

6.10 	Sec. 9. Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision to 
6.11 	read:
6.12 		Subd. 102.Certain property owned by an Indian tribe. (a) Property is exempt that:
6.13 	(1) is located in a city of the first class with a population of more than 380,000 as of the 
6.14 	2010 federal census;
6.15 	(2) was on January 1, 2016, and is for the current assessment, owned by a federally 
6.16 	recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota; 
6.17 	and
6.18 	(3) is used exclusively as a pharmacy.
6.19 	(b) Property that qualifies for the exemption under this subdivision is limited to parcels 
6.20 	and structures that do not exceed, in the aggregate, 4,000 square feet. Property acquired for 
6.21 	single-family housing, market-rate apartments, agriculture, or forestry does not qualify for 
6.22 	this exemption. The exemption created by this subdivision expires with taxes payable in 
6.23 	2029.

6.24 	EFFECTIVE DATE. This section is effective beginning with taxes payable in 2020 
6.25 	and thereafter.

6.26 	Sec. 10. Minnesota Statutes 2018, section 272.02, is amended by adding a subdivision to 
6.27 	read:
6.28 		Subd. 103.Charitable farmland. Property owned by an organization exempt under 
6.29 	subdivision 4, 6, or 58 and used in the production of agricultural products as defined in 
6.30 	section 273.13, subdivision 23, is exempt, provided that any proceeds from the sale of the 
7.1 	agricultural products are used to support the mission of an organization exempt under 
7.2 	subdivision 4, 6, or 58.

7.3 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
7.4 	in 2020.

7.5 	Sec. 11. Minnesota Statutes 2018, section 272.115, subdivision 1, is amended to read:
7.6 		Subdivision 1.Requirement. Except as otherwise provided in subdivision 5, 6, or 7, 
7.7 	whenever any real estate is sold for a consideration in excess of $1,000 $3,000, whether by 
7.8 	warranty deed, quitclaim deed, contract for deed or any other method of sale, the grantor, 
7.9 	grantee or the legal agent of either shall file a certificate of value with the county auditor 
7.10 	in the county in which the property is located when the deed or other document is presented 
7.11 	for recording. Contract for deeds are subject to recording under section 507.235, subdivision 
7.12 	1. Value shall, in the case of any deed not a gift, be the amount of the full actual consideration 
7.13 	thereof, paid or to be paid, including the amount of any lien or liens assumed. The items 
7.14 	and value of personal property transferred with the real property must be listed and deducted 
7.15 	from the sale price. The certificate of value shall include the classification to which the 
7.16 	property belongs for the purpose of determining the fair market value of the property, and 
7.17 	shall include any proposed change in use of the property known to the person filing the 
7.18 	certificate that could change the classification of the property. The certificate shall include 
7.19 	financing terms and conditions of the sale which are necessary to determine the actual, 
7.20 	present value of the sale price for purposes of the sales ratio study. If the property is being 
7.21 	acquired as part of a like-kind exchange under section 1031 of the Internal Revenue Code 
7.22 	of 1986, as amended through December 31, 2006, that must be indicated on the certificate. 
7.23 	The commissioner of revenue shall promulgate administrative rules specifying the financing 
7.24 	terms and conditions which must be included on the certificate. The certificate of value 
7.25 	must include the Social Security number or the federal employer identification number of 
7.26 	the grantors and grantees. However, a married person who is not an owner of record and 
7.27 	who is signing a conveyance instrument along with the person's spouse solely to release 
7.28 	and convey their marital interest, if any, in the real property being conveyed is not a grantor 
7.29 	for the purpose of the preceding sentence. A statement in the deed that is substantially in 
7.30 	the following form is sufficient to allow the county auditor to accept a certificate for filing 
7.31 	without the Social Security number of the named spouse: "(Name) claims no ownership 
7.32 	interest in the real property being conveyed and is executing this instrument solely to release 
7.33 	and convey a marital interest, if any, in that real property." The identification numbers of 
7.34 	the grantors and grantees are private data on individuals or nonpublic data as defined in 
7.35 	section 13.02, subdivisions 9 and 12, but, notwithstanding that section, the private or 
8.1 	nonpublic data may be disclosed to the commissioner of revenue for purposes of tax 
8.2 	administration. The information required to be shown on the certificate of value is limited 
8.3 	to the information required as of the date of the acknowledgment on the deed or other 
8.4 	document to be recorded.

8.5 	EFFECTIVE DATE. This section is effective for certificates of value filed after 
8.6 	December 31, 2019.

8.7 	Sec. 12. Minnesota Statutes 2018, section 272.12, is amended to read:
8.8 	272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING.
8.9 	When:
8.10 	(a) a deed or other instrument conveying land,
8.11 	(b) a plat of any townsite or addition thereto,
8.12 	(c) a survey required pursuant to section 508.47,
8.13 	(d) a condominium plat subject to chapter 515 or 515A or a declaration that contains 
8.14 	such a plat, or
8.15 	(e) a common interest community plat subject to chapter 515B or a declaration that 
8.16 	contains such a plat,
8.17 	is presented to the county auditor for transfer, the auditor shall ascertain from the records 
8.18 	if there be taxes delinquent upon the land described therein, or if it has been sold for taxes. 
8.19 	An assignment of a sheriff's or referee's certificate of sale, when the certificate of sale 
8.20 	describes real estate, and certificates of redemption from mortgage or lien foreclosure sales, 
8.21 	when the certificate of redemption encompasses real estate and is issued to a junior creditor, 
8.22 	are considered instruments conveying land for the purposes of this section and section 
8.23 	272.121. If there are taxes delinquent, the auditor shall certify to the same; and upon payment 
8.24 	of such taxes or confession of judgment under section 279.37 stating that delinquent taxes 
8.25 	are being paid by the senior citizens' property tax deferral under chapter 290B, or in case 
8.26 	no taxes are delinquent, shall transfer the land upon the books of the auditor's office, and 
8.27 	note upon the instrument, over official signature, the words, "no delinquent taxes and transfer 
8.28 	entered," or, if the land described has been sold or assigned to an actual purchaser for taxes, 
8.29 	the words "paid by sale of land described within;" and, unless such statement is made upon 
8.30 	such instrument, the county recorder or the registrar of titles shall refuse to receive or record 
8.31 	the same; provided, that sheriff's or referees' certificates of sale on execution or foreclosure 
8.32 	of a lien or mortgage, certificates of redemption from mortgage or lien foreclosure sales 
9.1 	issued to the redeeming mortgagor or lienee, deeds of distribution made by a personal 
9.2 	representative in probate proceedings, transfer on death deeds under section 507.071, decrees 
9.3 	and judgments, receivers receipts, patents, and copies of town or statutory city plats, in case 
9.4 	the original plat filed in the office of the county recorder has been lost or destroyed, and 
9.5 	the instruments releasing, removing and discharging reversionary and forfeiture provisions 
9.6 	affecting title to land and instruments releasing, removing or discharging easement rights 
9.7 	in land or building or other restrictions, may be recorded without such certificate; and, 
9.8 	provided that instruments conveying land and, as appurtenant thereto an easement over 
9.9 	adjacent tract or tracts of land, may be recorded without such certificate as to the land 
9.10 	covered by such easement; and provided further, that any instrument granting an easement 
9.11 	made in favor of any public utility or pipe line for conveying gas, liquids or solids in 
9.12 	suspension, in the nature of a right-of-way over, along, across or under a tract of land may 
9.13 	be recorded without such certificate as to the land covered by such easement. Documents 
9.14 	governing homeowners associations of condominiums, townhouses, common interest 
9.15 	ownership communities, and other planned unit developments may be recorded without the 
9.16 	auditor's certificate to the extent provided in section 515B.1-116(e).
9.17 	A deed of distribution made by a personal representative in a probate proceeding, a 
9.18 	decree, or a judgment that conveys land shall be presented to the county auditor, who shall 
9.19 	transfer the land upon the books of the auditor's office and note upon the instrument, over 
9.20 	official signature, the words, "transfer entered", and the instrument may then be recorded. 
9.21 	A decree or judgment that affects title to land but does not convey land may be recorded 
9.22 	without presentation to the auditor.
9.23 	A violation of this section by the county recorder or the registrar of titles shall be a gross 
9.24 	misdemeanor, and, in addition to the punishment therefor, the recorder or registrar shall be 
9.25 	liable to the grantee of any instrument so recorded for the amount of any damages sustained.
9.26 	When, as a condition to permitting the recording of deed or other instrument affecting 
9.27 	the title to real estate previously forfeited to the state under the provisions of sections 281.16
9.28 	to 281.25, county officials, after such real estate has been purchased or repurchased, have 
9.29 	required the payment of taxes erroneously assumed to have accrued against such real estate 
9.30 	after forfeiture and before the date of purchase or repurchase, the sum required to be so paid 
9.31 	shall be refunded to the persons entitled thereto out of moneys in the funds in which the 
9.32 	sum so paid was placed. Delinquent taxes are those taxes deemed delinquent under section 
9.33 	279.02.

9.34 	EFFECTIVE DATE. This section is effective the day following final enactment.

10.1 	Sec. 13. [272.72] DOCUMENTATION OF TITLE.
10.2 	For the purposes of any program administered by the Department of Revenue, a copy 
10.3 	of a court order transferring title to the applicant is sufficient to demonstrate that title is held 
10.4 	by the applicant.

10.5 	EFFECTIVE DATE. This section is effective the day following final enactment.

10.6 	Sec. 14. Minnesota Statutes 2018, section 273.061, subdivision 9, is amended to read:
10.7 		Subd. 9.Additional general duties. Additional duties of the county assessor shall be
10.8 	are as follows:
10.9 	(1) to make all assessments, based upon the appraised values reported by the local 
10.10 	assessors or assistants and the county assessor's own knowledge of the value of the property 
10.11 	assessed;
10.12 	(2) to personally view and determine the value of any property which that because of 
10.13 	its type or character may be difficult for the local assessor to appraise;
10.14 	(3) to make all changes ordered by the local boards of review, relative to the net tax 
10.15 	capacity of the property of any individual, firm or corporation after notice has been given 
10.16 	and hearings held as provided by law;
10.17 	(4) to enter all assessments in the assessment books, furnished by the county auditor, 
10.18 	with each book and the tabular statements for each book in correct balance;
10.19 	(5) to prepare all assessment cards, charts, maps and any other forms prescribed by the 
10.20 	commissioner of revenue;
10.21 	(6) to attend the meeting of the county board of equalization; to investigate and report 
10.22 	on any assessment ordered by said board; to enter all changes made by said board in the 
10.23 	assessment books and prepare the abstract of assessments for the commissioner of revenue
10.24 	information reported to the commissioner under section 270C.85, subdivision 2, clause (4); 
10.25 	to enter all changes made by the State Board of Equalization in the assessment books; to 
10.26 	deduct all exemptions authorized by law from each assessment and certify to the county 
10.27 	auditor the taxable value of each parcel of land, as described and listed in the assessment 
10.28 	books by the county auditor, and the taxable value of the personal property of each person, 
10.29 	firm, or corporation assessed;
10.30 	(7) to investigate and make recommendations relative to all applications for the abatement 
10.31 	of taxes or applications for the reduction of the net tax capacity of any property; and
11.1 	(8) to perform all other duties relating to the assessment of property for the purpose of 
11.2 	taxation which may be required by the commissioner of revenue.

11.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

11.4 	Sec. 15. Minnesota Statutes 2018, section 273.0755, is amended to read:
11.5 	273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.
11.6 	(a) Beginning with the four-year period starting on July 1, 2000, every person licensed 
11.7 	by the state Board of Assessors at the Accredited Minnesota Assessor level or higher, shall 
11.8 	successfully complete a weeklong Minnesota laws course sponsored by the Department of 
11.9 	Revenue at least once in every four-year period. An assessor need not attend the course if 
11.10 	they successfully pass the test for the course.
11.11 	(b) The commissioner of revenue may require that each county, and each city for which 
11.12 	the city assessor performs the duties of county assessor, have (i) (1) a person on the assessor's 
11.13 	staff who is certified by the Department of Revenue in sales ratio calculations, (ii) (2) an 
11.14 	officer or employee who is certified by the Department of Revenue in tax calculations, and 
11.15 	(iii) (3) an officer or employee who is certified by the Department of Revenue in the proper 
11.16 	preparation of abstracts of assessment. The commissioner of revenue may require that each 
11.17 	county have an officer or employee who is certified by the Department of Revenue in the 
11.18 	proper preparation of abstracts of tax lists information reported to the commissioner under 
11.19 	section 270C.85, subdivision 2, clause (4). Certifications under this paragraph expire after 
11.20 	four years.
11.21 	(c) Beginning with the four-year educational licensing period starting on July 1, 2004, 
11.22 	every Minnesota assessor licensed by the State Board of Assessors must attend and participate 
11.23 	in a seminar that focuses on ethics, professional conduct and the need for standardized 
11.24 	assessment practices developed and presented by the commissioner of revenue. This 
11.25 	requirement must be met at least once in every subsequent four-year period. This requirement 
11.26 	applies to all assessors licensed for one year or more in the four-year period.
11.27 	(d) When the commissioner of revenue determines that an individual or board that 
11.28 	performs functions related to property tax administration has performed those functions in 
11.29 	a manner that is not uniform or equitable, the commissioner may require that the individual 
11.30 	or members of the board complete supplemental training. The commissioner may not require 
11.31 	that an individual complete more than 32 hours of supplemental training pursuant to this 
11.32 	paragraph. If the individual is required to complete supplemental training due to that 
11.33 	individual's membership on a local or county board of appeal and equalization, the 
12.1 	commissioner may not require that the individual complete more than two hours of 
12.2 	supplemental training.

12.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

12.4 	Sec. 16. Minnesota Statutes 2018, section 273.113, subdivision 3, is amended to read:
12.5 		Subd. 3.Reimbursement for lost revenue. The county auditor shall certify to the 
12.6 	commissioner of revenue, as part of the abstracts of tax lists required to be filed with the 
12.7 	commissioner under section 275.29 270C.85, subdivision 2, clause (4), the amount of tax 
12.8 	lost to the county from the property tax credit under subdivision 2. Any prior year adjustments 
12.9 	must also be certified in the abstracts of tax lists. The commissioner of revenue shall review 
12.10 	the certifications to determine their accuracy. The commissioner may make the changes in 
12.11 	the certification that are considered necessary or return a certification to the county auditor 
12.12 	for corrections. The commissioner shall reimburse each taxing district, other than school 
12.13 	districts, for the taxes lost. The payments must be made at the time provided in section 
12.14 	473H.10 for payment to taxing jurisdictions in the same proportion that the ad valorem tax 
12.15 	is distributed. Reimbursements to school districts must be made as provided in section 
12.16 	273.1392. The amount necessary to make the reimbursements under this section is annually 
12.17 	appropriated from the general fund to the commissioner of revenue.

12.18 	EFFECTIVE DATE. This section is effective the day following final enactment.

12.19 	Sec. 17. Minnesota Statutes 2018, section 273.119, subdivision 2, is amended to read:
12.20 		Subd. 2.Reimbursement for lost revenue. The county may transfer money from the 
12.21 	county conservation account created in section 40A.152 to the county revenue fund to 
12.22 	reimburse the fund for the cost of the property tax credit. The county auditor shall certify 
12.23 	to the commissioner of revenue, as part of the abstracts of tax lists required to be filed with 
12.24 	the commissioner under section 275.29 270C.85, subdivision 2, clause (4), the amount of 
12.25 	tax lost to the county from the property tax credit under subdivision 1 and the extent that 
12.26 	the tax lost exceeds funds available in the county conservation account. Any prior year 
12.27 	adjustments must also be certified in the abstracts of tax lists. The commissioner of revenue 
12.28 	shall review the certifications to determine their accuracy. The commissioner may make 
12.29 	the changes in the certification that are considered necessary or return a certification to the 
12.30 	county auditor for corrections. The commissioner shall reimburse each taxing district, other 
12.31 	than school districts, from the Minnesota conservation fund under section 40A.151 for the 
12.32 	taxes lost in excess of the county account. The payments must be made at the time provided 
13.1 	in section 473H.10, subdivision 3, for payment to taxing jurisdictions in the same proportion 
13.2 	that the ad valorem tax is distributed.

13.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

13.4 	Sec. 18. Minnesota Statutes 2018, section 273.1231, subdivision 3, is amended to read:
13.5 		Subd. 3.Disaster or emergency area.  (a) "Disaster or emergency area" means a 
13.6 	geographic area for which:
13.7 	(1)(i) the president of the United States, the secretary of agriculture, or the administrator 
13.8 	of the Small Business Administration has determined that a disaster exists pursuant to federal 
13.9 	law, or
13.10 	(ii) a local emergency has been declared pursuant to section 12.29; and
13.11 	(2) an application by the local unit of government requesting property tax relief under 
13.12 	this section has been received by the governor and approved by the executive council.
13.13 	(b) The executive council must not approve an application unless:
13.14 	(1) a completed disaster survey is included; and
13.15 	(2) within the boundaries of the applicant, (i) the average damage for the buildings that 
13.16 	are damaged is at least $5,000, and (ii) either at least 25 taxable buildings were damaged, 
13.17 	or the total dollar amount of damage to all taxable buildings equals or exceeds one percent 
13.18 	of the total taxable market value of buildings for the applicant as reported to the commissioner 
13.19 	of revenue under section 270C.89, subdivision 2 270C.85, subdivision 2, clause (4), for the 
13.20 	assessment in the year prior to the year of the damage.

13.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

13.22 	Sec. 19. Minnesota Statutes 2018, section 273.124, subdivision 3a, is amended to read:
13.23 		Subd. 3a.Manufactured home park cooperative. (a) When a manufactured home park 
13.24 	is owned by a corporation or association organized under chapter 308A or 308B, and each 
13.25 	person who owns a share or shares in the corporation or association is entitled to occupy a 
13.26 	lot within the park, the corporation or association may claim homestead treatment for the 
13.27 	park. Each lot must be designated by legal description or number, and each lot is limited to 
13.28 	not more than one-half acre of land.
13.29 	(b) The manufactured home park shall be entitled to homestead treatment if all of the 
13.30 	following criteria are met:
14.1 	(1) the occupant or the cooperative corporation or association is paying the ad valorem 
14.2 	property taxes and any special assessments levied against the land and structure either 
14.3 	directly, or indirectly through dues to the corporation or association; and
14.4 	(2) the corporation or association organized under chapter 308A or 308B is wholly 
14.5 	owned by persons having a right to occupy a lot owned by the corporation or association.
14.6 	(c) A charitable corporation, organized under the laws of Minnesota with no outstanding 
14.7 	stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) tax-exempt status, 
14.8 	qualifies for homestead treatment with respect to a manufactured home park if its members 
14.9 	hold residential participation warrants entitling them to occupy a lot in the manufactured 
14.10 	home park.
14.11 	(d) "Homestead treatment" under this subdivision means the classification rate provided 
14.12 	for class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause 
14.13 	(5), item (ii)., and the homestead market value exclusion under section 273.13, subdivision 
14.14 	35, does not apply and the property taxes assessed against the park shall not be included in 
14.15 	the determination of taxes payable for rent paid under section 290A.03.

14.16 	EFFECTIVE DATE. This section is effective beginning with claims for taxes payable 
14.17 	in 2020.

14.18 	Sec. 20. Minnesota Statutes 2018, section 273.124, subdivision 14, is amended to read:
14.19 		Subd. 14.Agricultural homesteads; special provisions.  (a) Real estate of less than ten 
14.20 	acres that is the homestead of its owner must be classified as class 2a under section 273.13, 
14.21 	subdivision 23, paragraph (a), if:
14.22 	(1) the parcel on which the house is located is contiguous on at least two sides to (i) 
14.23 	agricultural land, (ii) land owned or administered by the United States Fish and Wildlife 
14.24 	Service, or (iii) land administered by the Department of Natural Resources on which in lieu 
14.25 	taxes are paid under sections 477A.11 to 477A.14;
14.26 	(2) its owner also owns a noncontiguous parcel of agricultural land that is at least 20 
14.27 	acres;
14.28 	(3) the noncontiguous land is located not farther than four townships or cities, or a 
14.29 	combination of townships or cities from the homestead; and
14.30 	(4) the agricultural use value of the noncontiguous land and farm buildings is equal to 
14.31 	at least 50 percent of the market value of the house, garage, and one acre of land.
15.1 	Homesteads initially classified as class 2a under the provisions of this paragraph shall 
15.2 	remain classified as class 2a, irrespective of subsequent changes in the use of adjoining 
15.3 	properties, as long as the homestead remains under the same ownership, the owner owns a 
15.4 	noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use 
15.5 	value qualifies under clause (4). Homestead classification under this paragraph is limited 
15.6 	to property that qualified under this paragraph for the 1998 assessment.
15.7 	(b)(i) Agricultural property shall be classified as the owner's homestead, to the same 
15.8 	extent as other agricultural homestead property, if all of the following criteria are met:
15.9 	(1) the agricultural property consists of at least 40 acres including undivided government 
15.10 	lots and correctional 40's;
15.11 	(2) the owner, the owner's spouse, or a grandchild, child, sibling, or parent of the owner 
15.12 	or of the owner's spouse, is actively farming the agricultural property, either on the person's 
15.13 	own behalf as an individual or on behalf of a partnership operating a family farm, family 
15.14 	farm corporation, joint family farm venture, or limited liability company of which the person 
15.15 	is a partner, shareholder, or member;
15.16 	(3) both the owner of the agricultural property and the person who is actively farming 
15.17 	the agricultural property under clause (2), are Minnesota residents;
15.18 	(4) neither the owner nor the spouse of the owner claims another agricultural homestead 
15.19 	in Minnesota; and
15.20 	(5) neither the owner nor the person actively farming the agricultural property lives 
15.21 	farther than four townships or cities, or a combination of four townships or cities, from the 
15.22 	agricultural property, except that if the owner or the owner's spouse is required to live in 
15.23 	employer-provided housing, the owner or owner's spouse, whichever is actively farming 
15.24 	the agricultural property, may live more than four townships or cities, or combination of 
15.25 	four townships or cities from the agricultural property.
15.26 	The relationship under this paragraph may be either by blood or marriage.
15.27 	(ii) Agricultural property held by a trustee under a trust is eligible for agricultural 
15.28 	homestead classification under this paragraph if the qualifications in clause (i) are met, 
15.29 	except that "owner" means the grantor of the trust.
15.30 	(iii) Property containing the residence of an owner who owns qualified property under 
15.31 	clause (i) shall be classified as part of the owner's agricultural homestead, if that property 
15.32 	is also used for noncommercial storage or drying of agricultural crops.
16.1 	(iv) (iii) As used in this paragraph, "agricultural property" means class 2a property and 
16.2 	any class 2b property that is contiguous to and under the same ownership as the class 2a 
16.3 	property.
16.4 	(c) Noncontiguous land shall be included as part of a homestead under section 273.13, 
16.5 	subdivision 23, paragraph (a), only if the homestead is classified as class 2a and the detached 
16.6 	land is located in the same township or city, or not farther than four townships or cities or 
16.7 	combination thereof from the homestead. Any taxpayer of these noncontiguous lands must 
16.8 	notify the county assessor that the noncontiguous land is part of the taxpayer's homestead, 
16.9 	and, if the homestead is located in another county, the taxpayer must also notify the assessor 
16.10 	of the other county.
16.11 	(d) Agricultural land used for purposes of a homestead and actively farmed by a person 
16.12 	holding a vested remainder interest in it must be classified as a homestead under section 
16.13 	273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a, any other 
16.14 	dwellings on the land used for purposes of a homestead by persons holding vested remainder 
16.15 	interests who are actively engaged in farming the property, and up to one acre of the land 
16.16 	surrounding each homestead and reasonably necessary for the use of the dwelling as a home, 
16.17 	must also be assessed class 2a.
16.18 	(e) Agricultural land and buildings that were class 2a homestead property under section 
16.19 	273.13, subdivision 23, paragraph (a), for the 1997 assessment shall remain classified as 
16.20 	agricultural homesteads for subsequent assessments if:
16.21 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
16.22 	homestead as a result of the April 1997 floods;
16.23 	(2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman, or 
16.24 	Wilkin;
16.25 	(3) the agricultural land and buildings remain under the same ownership for the current 
16.26 	assessment year as existed for the 1997 assessment year and continue to be used for 
16.27 	agricultural purposes;
16.28 	(4) the dwelling occupied by the owner is located in Minnesota and is within 30 miles 
16.29 	of one of the parcels of agricultural land that is owned by the taxpayer; and
16.30 	(5) the owner notifies the county assessor that the relocation was due to the 1997 floods, 
16.31 	and the owner furnishes the assessor any information deemed necessary by the assessor in 
16.32 	verifying the change in dwelling. Further notifications to the assessor are not required if the 
17.1 	property continues to meet all the requirements in this paragraph and any dwellings on the 
17.2 	agricultural land remain uninhabited.
17.3 	(f) Agricultural land and buildings that were class 2a homestead property under section 
17.4 	273.13, subdivision 23, paragraph (a), for the 1998 assessment shall remain classified 
17.5 	agricultural homesteads for subsequent assessments if:
17.6 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
17.7 	homestead as a result of damage caused by a March 29, 1998, tornado;
17.8 	(2) the property is located in the county of Blue Earth, Brown, Cottonwood, LeSueur, 
17.9 	Nicollet, Nobles, or Rice;
17.10 	(3) the agricultural land and buildings remain under the same ownership for the current 
17.11 	assessment year as existed for the 1998 assessment year;
17.12 	(4) the dwelling occupied by the owner is located in this state and is within 50 miles of 
17.13 	one of the parcels of agricultural land that is owned by the taxpayer; and
17.14 	(5) the owner notifies the county assessor that the relocation was due to a March 29, 
17.15 	1998, tornado, and the owner furnishes the assessor any information deemed necessary by 
17.16 	the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the 
17.17 	owner must notify the assessor by December 1, 1998. Further notifications to the assessor 
17.18 	are not required if the property continues to meet all the requirements in this paragraph and 
17.19 	any dwellings on the agricultural land remain uninhabited.
17.20 	(g) Agricultural property of a family farm corporation, joint family farm venture, family 
17.21 	farm limited liability company, or partnership operating a family farm as described under 
17.22 	subdivision 8 shall be classified homestead, to the same extent as other agricultural homestead 
17.23 	property, if all of the following criteria are met:
17.24 	(1) the property consists of at least 40 acres including undivided government lots and 
17.25 	correctional 40's;
17.26 	(2) a shareholder, member, or partner of that entity is actively farming the agricultural 
17.27 	property;
17.28 	(3) that shareholder, member, or partner who is actively farming the agricultural property 
17.29 	is a Minnesota resident;
17.30 	(4) neither that shareholder, member, or partner, nor the spouse of that shareholder, 
17.31 	member, or partner claims another agricultural homestead in Minnesota; and
18.1 	(5) that shareholder, member, or partner does not live farther than four townships or 
18.2 	cities, or a combination of four townships or cities, from the agricultural property.
18.3 	Homestead treatment applies under this paragraph for property leased to a family farm 
18.4 	corporation, joint farm venture, limited liability company, or partnership operating a family 
18.5 	farm if legal title to the property is in the name of an individual who is a member, shareholder, 
18.6 	or partner in the entity.
18.7 	(h) To be eligible for the special agricultural homestead under this subdivision, an initial 
18.8 	full application must be submitted to the county assessor where the property is located. 
18.9 	Owners and the persons who are actively farming the property shall be required to complete 
18.10 	only a one-page abbreviated version of the application in each subsequent year provided 
18.11 	that none of the following items have changed since the initial application:
18.12 	(1) the day-to-day operation, administration, and financial risks remain the same;
18.13 	(2) the owners and the persons actively farming the property continue to live within the 
18.14 	four townships or city criteria and are Minnesota residents;
18.15 	(3) the same operator of the agricultural property is listed with the Farm Service Agency;
18.16 	(4) a Schedule F or equivalent income tax form was filed for the most recent year;
18.17 	(5) the property's acreage is unchanged; and
18.18 	(6) none of the property's acres have been enrolled in a federal or state farm program 
18.19 	since the initial application.
18.20 	The owners and any persons who are actively farming the property must include the 
18.21 	appropriate Social Security numbers, and sign and date the application. If any of the specified 
18.22 	information has changed since the full application was filed, the owner must notify the 
18.23 	assessor, and must complete a new application to determine if the property continues to 
18.24 	qualify for the special agricultural homestead. The commissioner of revenue shall prepare 
18.25 	a standard reapplication form for use by the assessors.
18.26 	(i) Agricultural land and buildings that were class 2a homestead property under section 
18.27 	273.13, subdivision 23, paragraph (a), for the 2007 assessment shall remain classified 
18.28 	agricultural homesteads for subsequent assessments if:
18.29 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
18.30 	homestead as a result of damage caused by the August 2007 floods;
18.31 	(2) the property is located in the county of Dodge, Fillmore, Houston, Olmsted, Steele, 
18.32 	Wabasha, or Winona;
19.1 	(3) the agricultural land and buildings remain under the same ownership for the current 
19.2 	assessment year as existed for the 2007 assessment year;
19.3 	(4) the dwelling occupied by the owner is located in this state and is within 50 miles of 
19.4 	one of the parcels of agricultural land that is owned by the taxpayer; and
19.5 	(5) the owner notifies the county assessor that the relocation was due to the August 2007 
19.6 	floods, and the owner furnishes the assessor any information deemed necessary by the 
19.7 	assessor in verifying the change in homestead dwelling. For taxes payable in 2009, the 
19.8 	owner must notify the assessor by December 1, 2008. Further notifications to the assessor 
19.9 	are not required if the property continues to meet all the requirements in this paragraph and 
19.10 	any dwellings on the agricultural land remain uninhabited.
19.11 	(j) Agricultural land and buildings that were class 2a homestead property under section 
19.12 	273.13, subdivision 23, paragraph (a), for the 2008 assessment shall remain classified as 
19.13 	agricultural homesteads for subsequent assessments if:
19.14 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
19.15 	homestead as a result of the March 2009 floods;
19.16 	(2) the property is located in the county of Marshall;
19.17 	(3) the agricultural land and buildings remain under the same ownership for the current 
19.18 	assessment year as existed for the 2008 assessment year and continue to be used for 
19.19 	agricultural purposes;
19.20 	(4) the dwelling occupied by the owner is located in Minnesota and is within 50 miles 
19.21 	of one of the parcels of agricultural land that is owned by the taxpayer; and
19.22 	(5) the owner notifies the county assessor that the relocation was due to the 2009 floods, 
19.23 	and the owner furnishes the assessor any information deemed necessary by the assessor in 
19.24 	verifying the change in dwelling. Further notifications to the assessor are not required if the 
19.25 	property continues to meet all the requirements in this paragraph and any dwellings on the 
19.26 	agricultural land remain uninhabited.

19.27 	EFFECTIVE DATE. This section is effective beginning for property taxes payable in 
19.28 	2020.

19.29 	Sec. 21. Minnesota Statutes 2018, section 273.124, subdivision 21, is amended to read:
19.30 		Subd. 21.Trust property; homestead. Real or personal property, including agricultural 
19.31 	property, held by a trustee under a trust is eligible for classification as homestead property 
19.32 	if the property satisfies the requirements of paragraph (a), (b), (c), or (d), or (e).
20.1 	(a) The grantor or surviving spouse of the grantor of the trust occupies and uses the 
20.2 	property as a homestead.
20.3 	(b) A relative or surviving relative of the grantor who meets the requirements of 
20.4 	subdivision 1, paragraph (c), in the case of residential real estate; or subdivision 1, paragraph 
20.5 	(d), in the case of agricultural property, occupies and uses the property as a homestead.
20.6 	(c) A family farm corporation, joint farm venture, limited liability company, or partnership 
20.7 	operating a family farm in which the grantor or the grantor's surviving spouse is a 
20.8 	shareholder, member, or partner rents the property; and, either (1) a shareholder, member, 
20.9 	or partner of the corporation, joint farm venture, limited liability company, or partnership 
20.10 	occupies and uses the property as a homestead; or (2) the property is at least 40 acres, 
20.11 	including undivided government lots and correctional 40's, and a shareholder, member, or 
20.12 	partner of the tenant-entity is actively farming the property on behalf of the corporation, 
20.13 	joint farm venture, limited liability company, or partnership.
20.14 	(d) A person who has received homestead classification for property taxes payable in 
20.15 	2000 on the basis of an unqualified legal right under the terms of the trust agreement to 
20.16 	occupy the property as that person's homestead and who continues to use the property as a 
20.17 	homestead; or, a person who received the homestead classification for taxes payable in 2005 
20.18 	under paragraph (c) who does not qualify under paragraph (c) for taxes payable in 2006 or 
20.19 	thereafter but who continues to qualify under paragraph (c) as it existed for taxes payable 
20.20 	in 2005.
20.21 	(e) The qualifications under subdivision 14, paragraph (b), clause (i), are met. For 
20.22 	purposes of this paragraph, "owner" means the grantor of the trust or the surviving spouse 
20.23 	of the grantor.
20.24 	(f) For purposes of this subdivision, the following terms have the meanings given them:
20.25 	(1) "agricultural property" means the house, garage, other farm buildings and structures, 
20.26 	and agricultural land;
20.27 	(2) "agricultural land" has the meaning given in section 273.13, subdivision 23, except 
20.28 	that the phrases "owned by same person" or "under the same ownership" as used in that 
20.29 	subdivision mean and include contiguous tax parcels owned by:
20.30 	(i) an individual and a trust of which the individual, the individual's spouse, or the 
20.31 	individual's deceased spouse is the grantor; or
20.32 	(ii) different trusts of which the grantors of each trust are any combination of an 
20.33 	individual, the individual's spouse, or the individual's deceased spouse; and
21.1 	For purposes of this subdivision, (3) "grantor" is defined as means the person creating 
21.2 	or establishing a testamentary, inter Vivos, revocable or irrevocable trust by written 
21.3 	instrument or through the exercise of a power of appointment.
21.4 	(g) Noncontiguous land is included as part of a homestead under this subdivision, only 
21.5 	if the homestead is classified as class 2a, as defined in section 273.13, subdivision 23, and 
21.6 	the detached land is located in the same township or city, or not farther than four townships 
21.7 	or cities or combination thereof from the homestead. Any taxpayer of these noncontiguous 
21.8 	lands must notify the county assessor that the noncontiguous land is part of the taxpayer's 
21.9 	homestead, and, if the homestead is located in another county, the taxpayer must also notify 
21.10 	the assessor of the other county.

21.11 	EFFECTIVE DATE. This section is effective beginning for property taxes payable in 
21.12 	2020.

21.13 	Sec. 22. Minnesota Statutes 2018, section 273.124, is amended by adding a subdivision 
21.14 	to read:
21.15 		Subd. 23.Fractional homesteads. In the case of property that is classified as part 
21.16 	homestead and part nonhomestead solely because not all the owners occupy or farm the 
21.17 	property, not all the owners have qualifying relatives occupying or farming the property, 
21.18 	or not all the spouses of owners occupy the property, the portions of property classified as 
21.19 	part homestead and part nonhomestead must correspond to the ownership percentages that 
21.20 	each owner has in the property, as determined by the land records in the county recorder's 
21.21 	office or registrar of titles. If the ownership percentages of each owner cannot be determined 
21.22 	by reference to the land records, the portions of property classified as part homestead and 
21.23 	part nonhomestead must correspond to the ownership percentages each owner would have 
21.24 	if they each owned an equal share of the property.

21.25 	EFFECTIVE DATE. This section is effective for assessments beginning in 2019.

21.26 	Sec. 23. Minnesota Statutes 2018, section 273.1245, subdivision 2, is amended to read:
21.27 		Subd. 2.Disclosure. The assessor shall disclose the data described in subdivision 1 to 
21.28 	the commissioner of revenue as provided by law. The assessor shall also disclose all or 
21.29 	portions of the data described in subdivision 1 to:
21.30 	(1) the county treasurer solely for the purpose of proceeding under the Revenue Recapture 
21.31 	Act to recover personal property taxes owing.; and
22.1 	(2) the county veterans service officer for the purpose of determining a person's eligibility 
22.2 	for the disabled veteran's homestead market value exclusion under section 273.13, subdivision 
22.3 	34.

22.4 	EFFECTIVE DATE. This section is effective the day following final enactment.

22.5 	Sec. 24. [273.129] ELDERLY LIVING FACILITY DEFERRAL.
22.6 		Subdivision 1.Requirements. An elderly living facility is eligible for tax deferment 
22.7 	under this section if it meets all of the following requirements:
22.8 	(1) the facility is located in a city of the first class with a population of fewer than 
22.9 	110,000;
22.10 	(2) the facility is owned and operated by a nonprofit organization organized under section 
22.11 	501(c)(3) of the Internal Revenue Code;
22.12 	(3) construction of the facility was completed between January 1, 1963, and January 1, 
22.13 	1964;
22.14 	(4) the facility has a housing with services license under chapter 144D and a 
22.15 	comprehensive home care license under chapter 144A;
22.16 	(5) residents of the facility must be (i) at least 62 years of age, or (ii) disabled; and
22.17 	(6) at least 30 percent of the units in the facility are occupied by persons whose annual 
22.18 	income does not exceed 50 percent of the median family income for the area.
22.19 		Subd. 2.Deferral of taxes. Property meeting the requirements of subdivision 1 must, 
22.20 	upon timely application by the owner in the manner provided in subdivision 3, be treated 
22.21 	as exempt property as defined in section 272.02. However, the assessor must make a separate 
22.22 	determination of market value of such property and the tax based upon the appropriate tax 
22.23 	rate applicable to such property in the taxing district must be recorded on the property 
22.24 	assessment records.
22.25 		Subd. 3.Application. Application for the deferment of taxes under this section must be 
22.26 	filed by December 1 of the year prior to the year in which the taxes are payable. Any 
22.27 	application filed under this subdivision and granted shall continue in effect for subsequent 
22.28 	years until the property no longer qualifies. The application must be filed with the assessor 
22.29 	in the taxing district in which the property is located on the form prescribed by the 
22.30 	commissioner of revenue.
22.31 		Subd. 4.Payment of taxes. Property receiving the tax deferment under this section 
22.32 	continues to qualify until it is sold, transferred, or no longer qualifies under subdivision 1. 
23.1 	The portion of the property that is sold, transferred, or no longer qualifying under subdivision 
23.2 	1 is subject to taxes in the amount equal to the tax that would have been due on the property 
23.3 	had it not been treated as exempt property under subdivision 2. These taxes must be extended 
23.4 	against the property for taxes payable in the current year, plus the four prior years, to the 
23.5 	extent that the property has qualified for a tax deferment under this section. No interest or 
23.6 	penalties shall be levied on the taxes due under this subdivision if timely paid.
23.7 		Subd. 5.Lien. The taxes imposed by this section are a lien upon the property assessed 
23.8 	to the same extent and for the same duration as other taxes imposed on the property in this 
23.9 	state. The tax shall be annually extended by the county auditor and if and when payable 
23.10 	shall be collected and distributed in the manner provided by law for the collection and 
23.11 	distribution of other property taxes.

23.12 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
23.13 	in 2020.

23.14 	Sec. 25. Minnesota Statutes 2018, section 273.13, subdivision 23, is amended to read:
23.15 		Subd. 23.Class 2. (a) An agricultural homestead consists of class 2a agricultural land 
23.16 	that is homesteaded, along with any class 2b rural vacant land that is contiguous to the class 
23.17 	2a land under the same ownership. The market value of the house and garage and immediately 
23.18 	surrounding one acre of land has the same classification rates as class 1a or 1b property 
23.19 	under subdivision 22. The value of the remaining land including improvements up to the 
23.20 	first tier valuation limit of agricultural homestead property has a classification rate of 0.5 
23.21 	percent of market value. The remaining property over the first tier has a classification rate 
23.22 	of one percent of market value. For purposes of this subdivision, the "first tier valuation 
23.23 	limit of agricultural homestead property" and "first tier" means the limit certified under 
23.24 	section 273.11, subdivision 23.
23.25 	(b) Class 2a agricultural land consists of parcels of property, or portions thereof, that 
23.26 	are agricultural land and buildings. Class 2a property has a classification rate of one percent 
23.27 	of market value, unless it is part of an agricultural homestead under paragraph (a). Class 2a 
23.28 	property must also include any property that would otherwise be classified as 2b, but is 
23.29 	interspersed with class 2a property, including but not limited to sloughs, wooded wind 
23.30 	shelters, acreage abutting ditches, ravines, rock piles, land subject to a setback requirement, 
23.31 	and other similar land that is impractical for the assessor to value separately from the rest 
23.32 	of the property or that is unlikely to be able to be sold separately from the rest of the property.
23.33 	An assessor may classify the part of a parcel described in this subdivision that is used 
23.34 	for agricultural purposes as class 2a and the remainder in the class appropriate to its use.
24.1 	(c) Class 2b rural vacant land consists of parcels of property, or portions thereof, that 
24.2 	are unplatted real estate, rural in character and not used for agricultural purposes, including 
24.3 	land used for growing trees for timber, lumber, and wood and wood products, that is not 
24.4 	improved with a structure. The presence of a minor, ancillary nonresidential structure as 
24.5 	defined by the commissioner of revenue does not disqualify the property from classification 
24.6 	under this paragraph. Any parcel of 20 acres or more improved with a structure that is not 
24.7 	a minor, ancillary nonresidential structure must be split-classified, and ten acres must be 
24.8 	assigned to the split parcel containing the structure. Class 2b property has a classification 
24.9 	rate of one percent of market value unless it is part of an agricultural homestead under 
24.10 	paragraph (a), or qualifies as class 2c under paragraph (d).
24.11 	(d) Class 2c managed forest land consists of no less than 20 and no more than 1,920 
24.12 	acres statewide per taxpayer that is being managed under a forest management plan that 
24.13 	meets the requirements of chapter 290C, but is not enrolled in the sustainable forest resource 
24.14 	management incentive program. It has a classification rate of .65 percent, provided that the 
24.15 	owner of the property must apply to the assessor in order for the property to initially qualify 
24.16 	for the reduced rate and provide the information required by the assessor to verify that the 
24.17 	property qualifies for the reduced rate. If the assessor receives the application and information 
24.18 	before May 1 in an assessment year, the property qualifies beginning with that assessment 
24.19 	year. If the assessor receives the application and information after April 30 in an assessment 
24.20 	year, the property may not qualify until the next assessment year. The commissioner of 
24.21 	natural resources must concur that the land is qualified. The commissioner of natural 
24.22 	resources shall annually provide county assessors verification information on a timely basis. 
24.23 	The presence of a minor, ancillary nonresidential structure as defined by the commissioner 
24.24 	of revenue does not disqualify the property from classification under this paragraph.
24.25 	(e) Agricultural land as used in this section means:
24.26 	(1) contiguous acreage of ten acres or more, used during the preceding year for 
24.27 	agricultural purposes; or
24.28 	(2) contiguous acreage used during the preceding year for an intensive livestock or 
24.29 	poultry confinement operation, provided that land used only for pasturing or grazing does 
24.30 	not qualify under this clause.
24.31 	"Agricultural purposes" as used in this section means the raising, cultivation, drying, or 
24.32 	storage of agricultural products for sale, or the storage of machinery or equipment used in 
24.33 	support of agricultural production by the same farm entity. For a property to be classified 
24.34 	as agricultural based only on the drying or storage of agricultural products, the products 
25.1 	being dried or stored must have been produced by the same farm entity as the entity operating 
25.2 	the drying or storage facility. "Agricultural purposes" also includes (i) enrollment in a local 
25.3 	conservation program or the Reinvest in Minnesota program under sections 103F.501 to 
25.4 	103F.535 or the federal Conservation Reserve Program as contained in Public Law 99-198 
25.5 	or a similar state or federal conservation program if the property was classified as agricultural 
25.6 	(i) (A) under this subdivision for taxes payable in 2003 because of its enrollment in a 
25.7 	qualifying program and the land remains enrolled or (ii) (B) in the year prior to its enrollment, 
25.8 	or (ii) use of land, not to exceed three acres, to provide environmental benefits such as buffer 
25.9 	strips, old growth forest restoration or retention, or retention ponds to prevent soil erosion. 
25.10 	For purposes of this section, a "local conservation program" means a program administered 
25.11 	by a town, statutory or home rule charter city, or county, including a watershed district, 
25.12 	water management organization, or soil and water conservation district, in which landowners 
25.13 	voluntarily enroll land and receive incentive payments equal to at least $50 per acre in 
25.14 	exchange for use or other restrictions placed on the land. In order for property to qualify 
25.15 	under the local conservation program provision, a taxpayer must apply to the assessor by 
25.16 	February 1 of the assessment year and must submit the information required by the assessor, 
25.17 	including but not limited to a copy of the program requirements, the specific agreement 
25.18 	between the land owner and the local agency, if applicable, and a map of the conservation 
25.19 	area. Agricultural classification shall not be based upon the market value of any residential 
25.20 	structures on the parcel or contiguous parcels under the same ownership.
25.21 	"Contiguous acreage," for purposes of this paragraph, means all of, or a contiguous 
25.22 	portion of, a tax parcel as described in section 272.193, or all of, or a contiguous portion 
25.23 	of, a set of contiguous tax parcels under that section that are owned by the same person.
25.24 	(f) Agricultural land under this section also includes:
25.25 	(1) contiguous acreage that is less than ten acres in size and exclusively used in the 
25.26 	preceding year for raising or cultivating agricultural products; or
25.27 	(2) contiguous acreage that contains a residence and is less than 11 acres in size, if the 
25.28 	contiguous acreage exclusive of the house, garage, and surrounding one acre of land was 
25.29 	used in the preceding year for one or more of the following three uses:
25.30 	(i) for an intensive grain drying or storage operation, or for intensive machinery or 
25.31 	equipment storage activities used to support agricultural activities on other parcels of property 
25.32 	operated by the same farming entity;
25.33 	(ii) as a nursery, provided that only those acres used intensively to produce nursery stock 
25.34 	are considered agricultural land; or
26.1 	(iii) for intensive market farming; for purposes of this paragraph, "market farming" 
26.2 	means the cultivation of one or more fruits or vegetables or production of animal or other 
26.3 	agricultural products for sale to local markets by the farmer or an organization with which 
26.4 	the farmer is affiliated.
26.5 	"Contiguous acreage," for purposes of this paragraph, means all of a tax parcel as 
26.6 	described in section 272.193, or all of a set of contiguous tax parcels under that section that 
26.7 	are owned by the same person.
26.8 	(g) Land shall be classified as agricultural even if all or a portion of the agricultural use 
26.9 	of that property is the leasing to, or use by another person for agricultural purposes.
26.10 	Classification under this subdivision is not determinative for qualifying under section 
26.11 	273.111.
26.12 	(h) The property classification under this section supersedes, for property tax purposes 
26.13 	only, any locally administered agricultural policies or land use restrictions that define 
26.14 	minimum or maximum farm acreage.
26.15 	(i) The term "agricultural products" as used in this subdivision includes production for 
26.16 	sale of:
26.17 	(1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing 
26.18 	animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains, bees, 
26.19 	and apiary products by the owner;
26.20 	(2) aquacultural products for sale and consumption, as defined under section 17.47, if 
26.21 	the aquaculture occurs on land zoned for agricultural use;
26.22 	(3) the commercial boarding of horses, which may include related horse training and 
26.23 	riding instruction, if the boarding is done on property that is also used for raising pasture 
26.24 	to graze horses or raising or cultivating other agricultural products as defined in clause (1);
26.25 	(4) property which is owned and operated by nonprofit organizations used for equestrian 
26.26 	activities, excluding racing;
26.27 	(5) game birds and waterfowl bred and raised (i) on a game farm licensed under section 
26.28 	97A.105, provided that the annual licensing report to the Department of Natural Resources, 
26.29 	which must be submitted annually by March 30 to the assessor, indicates that at least 500 
26.30 	birds were raised or used for breeding stock on the property during the preceding year and 
26.31 	that the owner provides a copy of the owner's most recent schedule F; or (ii) for use on a 
26.32 	shooting preserve licensed under section 97A.115;
27.1 	(6) insects primarily bred to be used as food for animals;
27.2 	(7) trees, grown for sale as a crop, including short rotation woody crops, and not sold 
27.3 	for timber, lumber, wood, or wood products; and
27.4 	(8) maple syrup taken from trees grown by a person licensed by the Minnesota 
27.5 	Department of Agriculture under chapter 28A as a food processor.
27.6 	(j) If a parcel used for agricultural purposes is also used for commercial or industrial 
27.7 	purposes, including but not limited to:
27.8 	(1) wholesale and retail sales;
27.9 	(2) processing of raw agricultural products or other goods;
27.10 	(3) warehousing or storage of processed goods; and
27.11 	(4) office facilities for the support of the activities enumerated in clauses (1), (2), and 
27.12 	(3),
27.13 	the assessor shall classify the part of the parcel used for agricultural purposes as class 1b, 
27.14 	2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its use. 
27.15 	The grading, sorting, and packaging of raw agricultural products for first sale is considered 
27.16 	an agricultural purpose. A greenhouse or other building where horticultural or nursery 
27.17 	products are grown that is also used for the conduct of retail sales must be classified as 
27.18 	agricultural if it is primarily used for the growing of horticultural or nursery products from 
27.19 	seed, cuttings, or roots and occasionally as a showroom for the retail sale of those products. 
27.20 	Use of a greenhouse or building only for the display of already grown horticultural or nursery 
27.21 	products does not qualify as an agricultural purpose.
27.22 	(k) The assessor shall determine and list separately on the records the market value of 
27.23 	the homestead dwelling and the one acre of land on which that dwelling is located. If any 
27.24 	farm buildings or structures are located on this homesteaded acre of land, their market value 
27.25 	shall not be included in this separate determination.
27.26 	(l) Class 2d airport landing area consists of a landing area or public access area of a 
27.27 	privately owned public use airport. It has a classification rate of one percent of market value. 
27.28 	To qualify for classification under this paragraph, a privately owned public use airport must 
27.29 	be licensed as a public airport under section 360.018. For purposes of this paragraph, "landing 
27.30 	area" means that part of a privately owned public use airport properly cleared, regularly 
27.31 	maintained, and made available to the public for use by aircraft and includes runways, 
27.32 	taxiways, aprons, and sites upon which are situated landing or navigational aids. A landing 
28.1 	area also includes land underlying both the primary surface and the approach surfaces that 
28.2 	comply with all of the following:
28.3 	(i) the land is properly cleared and regularly maintained for the primary purposes of the 
28.4 	landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities 
28.5 	for servicing, repair, or maintenance of aircraft is not included as a landing area;
28.6 	(ii) the land is part of the airport property; and
28.7 	(iii) the land is not used for commercial or residential purposes.
28.8 	The land contained in a landing area under this paragraph must be described and certified 
28.9 	by the commissioner of transportation. The certification is effective until it is modified, or 
28.10 	until the airport or landing area no longer meets the requirements of this paragraph. For 
28.11 	purposes of this paragraph, "public access area" means property used as an aircraft parking 
28.12 	ramp, apron, or storage hangar, or an arrival and departure building in connection with the 
28.13 	airport.
28.14 	(m) Class 2e consists of land with a commercial aggregate deposit that is not actively 
28.15 	being mined and is not otherwise classified as class 2a or 2b, provided that the land is not 
28.16 	located in a county that has elected to opt-out of the aggregate preservation program as 
28.17 	provided in section 273.1115, subdivision 6. It has a classification rate of one percent of 
28.18 	market value. To qualify for classification under this paragraph, the property must be at 
28.19 	least ten contiguous acres in size and the owner of the property must record with the county 
28.20 	recorder of the county in which the property is located an affidavit containing:
28.21 	(1) a legal description of the property;
28.22 	(2) a disclosure that the property contains a commercial aggregate deposit that is not 
28.23 	actively being mined but is present on the entire parcel enrolled;
28.24 	(3) documentation that the conditional use under the county or local zoning ordinance 
28.25 	of this property is for mining; and
28.26 	(4) documentation that a permit has been issued by the local unit of government or the 
28.27 	mining activity is allowed under local ordinance. The disclosure must include a statement 
28.28 	from a registered professional geologist, engineer, or soil scientist delineating the deposit 
28.29 	and certifying that it is a commercial aggregate deposit.
28.30 	For purposes of this section and section 273.1115, "commercial aggregate deposit" 
28.31 	means a deposit that will yield crushed stone or sand and gravel that is suitable for use as 
28.32 	a construction aggregate; and "actively mined" means the removal of top soil and overburden 
28.33 	in preparation for excavation or excavation of a commercial deposit.
29.1 	(n) When any portion of the property under this subdivision or subdivision 22 begins to 
29.2 	be actively mined, the owner must file a supplemental affidavit within 60 days from the 
29.3 	day any aggregate is removed stating the number of acres of the property that is actively 
29.4 	being mined. The acres actively being mined must be (1) valued and classified under 
29.5 	subdivision 24 in the next subsequent assessment year, and (2) removed from the aggregate 
29.6 	resource preservation property tax program under section 273.1115, if the land was enrolled 
29.7 	in that program. Copies of the original affidavit and all supplemental affidavits must be 
29.8 	filed with the county assessor, the local zoning administrator, and the Department of Natural 
29.9 	Resources, Division of Land and Minerals. A supplemental affidavit must be filed each 
29.10 	time a subsequent portion of the property is actively mined, provided that the minimum 
29.11 	acreage change is five acres, even if the actual mining activity constitutes less than five 
29.12 	acres.
29.13 	(o) The definitions prescribed by the commissioner under paragraphs (c) and (d) are not 
29.14 	rules and are exempt from the rulemaking provisions of chapter 14, and the provisions in 
29.15 	section 14.386 concerning exempt rules do not apply.

29.16 	EFFECTIVE DATE. This section is effective for assessment year 2019 and thereafter.

29.17 	Sec. 26. Minnesota Statutes 2018, section 273.13, subdivision 34, is amended to read:
29.18 		Subd. 34.Homestead of disabled veteran or family caregiver. (a) All or a portion of 
29.19 	the market value of property owned by a veteran and serving as the veteran's homestead 
29.20 	under this section is excluded in determining the property's taxable market value if the 
29.21 	veteran has a service-connected disability of 70 percent or more as certified by the United 
29.22 	States Department of Veterans Affairs. To qualify for exclusion under this subdivision, the 
29.23 	veteran must have been honorably discharged from the United States armed forces, as 
29.24 	indicated by United States Government Form DD214 or other official military discharge 
29.25 	papers.
29.26 	(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is excluded, 
29.27 	except as provided in clause (2); and
29.28 	(2) for a total (100 percent) and permanent disability, $300,000 of market value is 
29.29 	excluded.
29.30 	(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b), clause 
29.31 	(2), predeceases the veteran's spouse, and if upon the death of the veteran the spouse holds 
29.32 	the legal or beneficial title to the homestead and permanently resides there, the exclusion 
29.33 	shall carry over to the benefit of the veteran's spouse for the current taxes payable year and 
30.1 	for eight additional taxes payable years or until such time as the spouse remarries, or sells, 
30.2 	transfers, or otherwise disposes of the property, whichever comes first except as otherwise 
30.3 	provided in paragraph (n). Qualification under this paragraph requires an application under 
30.4 	paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's 
30.5 	marital status, ownership of the property, or use of the property as a permanent residence.
30.6 	(d) If the spouse of a member of any branch or unit of the United States armed forces 
30.7 	who dies due to a service-connected cause while serving honorably in active service, as 
30.8 	indicated on United States Government Form DD1300 or DD2064, holds the legal or 
30.9 	beneficial title to a homestead and permanently resides there, the spouse is entitled to the 
30.10 	benefit described in paragraph (b), clause (2), for eight taxes payable years, or until such 
30.11 	time as the spouse remarries or sells, transfers, or otherwise disposes of the property, 
30.12 	whichever comes first except as otherwise provided in paragraph (n).
30.13 	(e) If a veteran meets the disability criteria of paragraph (a) but does not own property 
30.14 	classified as homestead in the state of Minnesota, then the homestead of the veteran's primary 
30.15 	family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify 
30.16 	for under paragraph (b).
30.17 	(f) In the case of an agricultural homestead, only the portion of the property consisting 
30.18 	of the house and garage and immediately surrounding one acre of land qualifies for the 
30.19 	valuation exclusion under this subdivision.
30.20 	(g) A property qualifying for a valuation exclusion under this subdivision is not eligible 
30.21 	for the market value exclusion under subdivision 35, or classification under subdivision 22, 
30.22 	paragraph (b).
30.23 	(h) To qualify for a valuation exclusion under this subdivision a property owner must 
30.24 	apply to the assessor by July 1 December 15 of the first assessment year for which the 
30.25 	exclusion is sought. For an application received after July 1 December 15, the exclusion 
30.26 	shall become effective for the following assessment year. Except as provided in paragraph 
30.27 	(c), the owner of a property that has been accepted for a valuation exclusion must notify 
30.28 	the assessor if there is a change in ownership of the property or in the use of the property 
30.29 	as a homestead. When a property qualifying for a market value exclusion under this 
30.30 	subdivision is sold or transferred, the exclusion must be removed for the current assessment 
30.31 	year, provided that the new owner may file a claim for an exclusion if eligible.
30.32 	(i) A first-time application by a qualifying spouse for the market value exclusion under 
30.33 	paragraph (d) must be made any time within two years of the death of the service member.
30.34 	(j) For purposes of this subdivision:
31.1 	(1) "active service" has the meaning given in section 190.05;
31.2 	(2) "own" means that the person's name is present as an owner on the property deed;
31.3 	(3) "primary family caregiver" means a person who is approved by the secretary of the 
31.4 	United States Department of Veterans Affairs for assistance as the primary provider of 
31.5 	personal care services for an eligible veteran under the Program of Comprehensive Assistance 
31.6 	for Family Caregivers, codified as United States Code, title 38, section 1720G; and
31.7 	(4) "veteran" has the meaning given the term in section 197.447.
31.8 	(k) If a veteran dying after December 31, 2011, did not apply for or receive the exclusion 
31.9 	under paragraph (b), clause (2), before dying, the veteran's spouse is entitled to the benefit 
31.10 	under paragraph (b), clause (2), for eight taxes payable years or until the spouse remarries 
31.11 	or sells, transfers, or otherwise disposes of the property, except as otherwise provided in 
31.12 	paragraph (n), if:
31.13 	(1) the spouse files a first-time application within two years of the death of the service 
31.14 	member or by June 1, 2019, whichever is later;
31.15 	(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the 
31.16 	homestead and permanently resides there;
31.17 	(3) the veteran met the honorable discharge requirements of paragraph (a); and
31.18 	(4) the United States Department of Veterans Affairs certifies that:
31.19 	(i) the veteran met the total (100 percent) and permanent disability requirement under 
31.20 	paragraph (b), clause (2); or
31.21 	(ii) the spouse has been awarded dependency and indemnity compensation.
31.22 	(l) The purpose of this provision of law providing a level of homestead property tax 
31.23 	relief for gravely disabled veterans, their primary family caregivers, and their surviving 
31.24 	spouses is to help ease the burdens of war for those among our state's citizens who bear 
31.25 	those burdens most heavily.
31.26 	(m) By July 1 for current enrollees and by December 15 for new applications, the county 
31.27 	veterans service officer must certify the disability rating and permanent address of each 
31.28 	veteran receiving the benefit under paragraph (b) to the assessor.
31.29 	(n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds 
31.30 	the legal or beneficial title to the property may continue to receive the exclusion for a 
31.31 	property other than the property for which the exclusion was initially granted until the spouse 
31.32 	remarries or sells, transfers, or otherwise disposes of the property, provided that:
32.1 	(1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed 
32.2 	under this paragraph;
32.3 	(2) the spouse holds the legal or beneficial title to the property for which the continuation 
32.4 	of the exclusion is sought under this paragraph, and permanently resides there;
32.5 	(3) the estimated market value of the property for which the exclusion is sought under 
32.6 	this paragraph is less than or equal to the estimated market value of the property that first 
32.7 	received the exclusion, based on the value of each property on the date of the sale of the 
32.8 	property that first received the exclusion; and
32.9 	(4) the spouse has not previously received the benefit under this paragraph for a property 
32.10 	other than the property for which the exclusion is sought.

32.11 	EFFECTIVE DATE. This section is effective beginning with assessments in 2019, for 
32.12 	taxes payable in 2020.

32.13 	Sec. 27. Minnesota Statutes 2018, section 273.13, subdivision 35, is amended to read:
32.14 		Subd. 35.Homestead market value exclusion. (a) Prior to determining a property's 
32.15 	net tax capacity under this section, property classified as class 1a or 1b under subdivision 
32.16 	22, and the portion of property classified as class 2a under subdivision 23 consisting of the 
32.17 	house, garage, and surrounding one acre of land, shall be eligible for a market value exclusion 
32.18 	as determined under paragraph (b).
32.19 	(b) For a homestead valued at $76,000 or less, the exclusion is 40 percent of market 
32.20 	value. For a homestead valued between $76,000 and $413,800, the exclusion is $30,400 
32.21 	minus nine percent of the valuation over $76,000. For a homestead valued at $413,800 or 
32.22 	more, there is no valuation exclusion. The valuation exclusion shall be rounded to the nearest 
32.23 	whole dollar, and may not be less than zero.
32.24 	(c) Any valuation exclusions or adjustments under section 273.11 shall be applied prior 
32.25 	to determining the amount of the valuation exclusion under this subdivision.
32.26 	(d) In the case of a property that is classified as part homestead and part nonhomestead, 
32.27 	(i) the exclusion shall apply only to the homestead portion of the property, but (ii) if a portion 
32.28 	of a property is classified as nonhomestead solely because not all the owners occupy the 
32.29 	property, not all the owners have qualifying relatives occupying the property, or solely 
32.30 	because not all the spouses of owners occupy the property, the exclusion amount shall be 
32.31 	initially computed as if that nonhomestead portion were also in the homestead class and 
32.32 	then prorated to the owner-occupant's percentage of ownership, as determined by the land 
32.33 	records in the county recorder's office or registrar of titles. For the purpose of this section, 
33.1 	when an owner-occupant's spouse does not occupy the property, the percentage of ownership 
33.2 	for the owner-occupant spouse is one-half of the couple's ownership percentage.

33.3 	EFFECTIVE DATE. This section is effective for taxes payable in 2020 and thereafter.

33.4 	Sec. 28. Minnesota Statutes 2018, section 273.136, subdivision 2, is amended to read:
33.5 		Subd. 2.Reduction amounts submitted to county. The commissioner of revenue shall 
33.6 	determine, not later than April 1 of each year, the amount of reduction resulting from section 
33.7 	273.135 in each county containing a tax relief area as defined by section 273.134, paragraph 
33.8 	(b), basing determinations on a review of abstracts of tax lists submitted by the county 
33.9 	auditors pursuant to section 275.29 information reported to the commissioner under section 
33.10 	270C.85, subdivision 2, clause (4). The commissioner may make changes in the abstracts 
33.11 	of tax lists as deemed necessary. The commissioner of revenue, after such review, shall 
33.12 	submit to the St. Louis County auditor, on or before April 15, the amount of the first half 
33.13 	payment payable hereunder and on or before September 15 the amount of the second half 
33.14 	payment.

33.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

33.16 	Sec. 29. Minnesota Statutes 2018, section 273.1384, subdivision 2, is amended to read:
33.17 		Subd. 2.Agricultural homestead market value credit. Property classified as agricultural 
33.18 	homestead under section 273.13, subdivision 23, paragraph (a), is eligible for an agricultural 
33.19 	credit. The credit is computed using the property's agricultural credit market value, defined 
33.20 	for this purpose as the property's market value excluding the market value of the house, 
33.21 	garage, and immediately surrounding one acre of land. The credit is equal to 0.3 percent of 
33.22 	the first $115,000 of the property's agricultural credit market value plus 0.1 percent of the 
33.23 	property's agricultural credit market value in excess of $115,000, subject to a maximum 
33.24 	credit of $490. In the case of property that is classified as part homestead and part 
33.25 	nonhomestead solely because not all the owners occupy or farm the property, not all the 
33.26 	owners have qualifying relatives occupying or farming the property, or solely because not 
33.27 	all the spouses of owners occupy the property, the credit is computed on the amount of 
33.28 	agricultural credit market value corresponding to the owner-occupant's percentage of 
33.29 	homestead. the percentage of homestead is equal to 100 divided by the number of owners 
33.30 	of the property, or, in the case of a trust, the number of grantors of the trust that owns the 
33.31 	property ownership, as determined by the land records in the county recorder's office or 
33.32 	registrar of titles.

33.33 	EFFECTIVE DATE. This section is effective for taxes payable in 2020 and thereafter.

34.1 	Sec. 30. Minnesota Statutes 2018, section 273.1384, subdivision 3, is amended to read:
34.2 		Subd. 3.Credit reimbursements. The county auditor shall determine the tax reductions 
34.3 	allowed under subdivision 2 within the county for each taxes payable year and shall certify 
34.4 	that amount to the commissioner of revenue as a part of the abstracts of tax lists submitted 
34.5 	by the county auditors under section 275.29 under section 270C.85, subdivision 2, clause 
34.6 	(4). Any prior year adjustments shall also be certified on the abstracts of tax lists. The 
34.7 	commissioner shall review the certifications for accuracy, and may make such changes as 
34.8 	are deemed necessary, or return the certification to the county auditor for correction. The 
34.9 	credit under this section must be used to proportionately reduce the net tax capacity-based 
34.10 	property tax payable to each local taxing jurisdiction as provided in section 273.1393.

34.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

34.12 	Sec. 31. Minnesota Statutes 2018, section 273.1387, subdivision 3, is amended to read:
34.13 		Subd. 3.Credit reimbursements. The county auditor shall determine the tax reductions 
34.14 	allowed under this section within the county for each taxes payable year and shall certify 
34.15 	that amount to the commissioner of revenue as a part of the abstracts of tax lists submitted 
34.16 	under section 275.29 under section 270C.85, subdivision 2, clause (4). Any prior year 
34.17 	adjustments shall also be certified on the abstracts of tax lists. The commissioner shall 
34.18 	review the certifications for accuracy, and may make such changes as are deemed necessary, 
34.19 	or return the certification to the county auditor for correction. The credit under this section 
34.20 	must be used to reduce the school district net tax capacity-based property tax as provided 
34.21 	in section 273.1393.

34.22 	EFFECTIVE DATE. This section is effective the day following final enactment.

34.23 	Sec. 32. Minnesota Statutes 2018, section 273.18, is amended to read:
34.24 	273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY 
34.25 	BY COUNTY AUDITORS.
34.26 	(a) In every sixth year after the year 2010, the county auditor shall enter the description 
34.27 	of each tract of real property exempt by law from taxation, with the name of the owner, and 
34.28 	the assessor shall value and assess the same in the same manner that other real property is 
34.29 	valued and assessed, and shall designate in each case the purpose for which the property is 
34.30 	used.
34.31 	(b) For purposes of the apportionment of fire state aid under section 69.021, subdivision 
34.32 	7, The county auditor shall include on the abstract of assessment of exempt real property 
35.1 	filed under this section in the exempt property information that the commissioner may 
35.2 	require under section 270C.85, subdivision 2, clause (4), the total number of acres of all 
35.3 	natural resources lands for which in lieu payments are made under sections 477A.11 to 
35.4 	477A.14. The assessor shall estimate its market value, provided that if the assessor is not 
35.5 	able to estimate the market value of the land on a per parcel basis, the assessor shall furnish 
35.6 	the commissioner of revenue with an estimate of the average value per acre of this land 
35.7 	within the county.

35.8 	EFFECTIVE DATE. This section is effective the day following final enactment.

35.9 	Sec. 33. Minnesota Statutes 2018, section 274.14, is amended to read:
35.10 	274.14 LENGTH OF SESSION; RECORD.
35.11 	The board must meet after the second Friday in June on at least one meeting day and 
35.12 	may meet for up to ten consecutive meeting days. The actual meeting dates must be contained 
35.13 	on the valuation notices mailed to each property owner in the county as provided in section 
35.14 	273.121. For this purpose, "meeting days" is defined as any day of the week excluding 
35.15 	Sunday. At the board's discretion, "meeting days" may include Saturday. No action taken 
35.16 	by the county board of review after June 30 is valid, except for corrections permitted in 
35.17 	sections 273.01 and 274.01. The county auditor shall keep an accurate record of the 
35.18 	proceedings and orders of the board. The record must be published like other proceedings 
35.19 	of county commissioners. A copy of the published record must be sent to the commissioner 
35.20 	of revenue, with the abstract of assessment required by section 274.16 within five days 
35.21 	following final action of the county board of equalization.
35.22 	For counties that conduct either regular board of review meetings or open book meetings, 
35.23 	at least one of the meeting days must include a meeting that does not end before 7:00 p.m. 
35.24 	For counties that require taxpayer appointments for the board of review, appointments must 
35.25 	include some available times that extend until at least 7:00 p.m. The county may have a 
35.26 	Saturday meeting in lieu of, or in addition to, the extended meeting times under this 
35.27 	paragraph.

35.28 	EFFECTIVE DATE. This section is effective the day following final enactment.

35.29 	Sec. 34. Minnesota Statutes 2018, section 274.16, is amended to read:
35.30 	274.16 CORRECTED LISTS, ABSTRACTS.
35.31 	The county assessor or, in Ramsey County, the official designated by the board of county 
35.32 	commissioners shall calculate the changes of the assessment lists determined by the county 
36.1 	board of equalization, and make corrections accordingly, in the real or personal lists, or 
36.2 	both, and shall make duplicate abstracts duplicates of them. One must be filed in the assessor's 
36.3 	office, and one must be forwarded to the commissioner of revenue as provided in section 
36.4 	270C.89.

36.5 	EFFECTIVE DATE. This section is effective the day following final enactment.

36.6 	Sec. 35. Minnesota Statutes 2018, section 275.025, subdivision 1, is amended to read:
36.7 		Subdivision 1.Levy amount. The state general levy is levied against 
36.8 	commercial-industrial property and seasonal residential recreational property, as defined 
36.9 	in this section. The state general levy for commercial-industrial property is $784,590,000 
36.10 	for taxes payable in 2018 and thereafter. The state general levy for seasonal-recreational 
36.11 	property is $44,190,000 for taxes payable in 2018 and thereafter. The tax under this section 
36.12 	is not treated as a local tax rate under section 469.177 and is not the levy of a governmental 
36.13 	unit under chapters 276A and 473F.
36.14 	The commissioner shall increase or decrease the preliminary or final rate for a year as 
36.15 	necessary to account for errors and tax base changes that affected a preliminary or final rate 
36.16 	for either of the two preceding years. Adjustments are allowed to the extent that the necessary 
36.17 	information is available to the commissioner at the time the rates for a year must be certified, 
36.18 	and for the following reasons:
36.19 	(1) an erroneous report of taxable value by a local official;
36.20 	(2) an erroneous calculation by the commissioner; and
36.21 	(3) an increase or decrease in taxable value for commercial-industrial or seasonal 
36.22 	residential recreational property reported on the abstracts of tax lists submitted under section 
36.23 	275.29 that was not reported on the abstracts of assessment submitted under section 270C.89
36.24 	to the commissioner under section 270C.85, subdivision 2, clause (4), for the same year.
36.25 	The commissioner may, but need not, make adjustments if the total difference in the tax 
36.26 	levied for the year would be less than $100,000.

36.27 	EFFECTIVE DATE. This section is effective the day following final enactment.

36.28 	Sec. 36. Minnesota Statutes 2018, section 282.01, subdivision 6, is amended to read:
36.29 		Subd. 6.Duties of commissioner after sale. (a) When any sale has been made by the 
36.30 	county auditor under sections 282.01 to 282.13, the auditor shall immediately certify to the 
36.31 	commissioner of revenue such information relating to such sale, on such forms as the 
37.1 	commissioner of revenue may prescribe as will enable the commissioner of revenue to 
37.2 	prepare an appropriate deed if the sale is for cash, or keep necessary records if the sale is 
37.3 	on terms; and not later than October 31 of each year the county auditor shall submit to the 
37.4 	commissioner of revenue a statement of all instances wherein any payment of principal, 
37.5 	interest, or current taxes on lands held under certificate, due or to be paid during the preceding 
37.6 	calendar years, are still outstanding at the time such certificate is made. When such statement 
37.7 	shows that a purchaser or the purchaser's assignee is in default, the commissioner of revenue 
37.8 	may instruct the county board of the county in which the land is located to cancel said 
37.9 	certificate of sale in the manner provided by subdivision 5, provided that upon 
37.10 	recommendation of the county board, and where the circumstances are such that the 
37.11 	commissioner of revenue after investigation is satisfied that the purchaser has made every 
37.12 	effort reasonable to make payment of both the annual installment and said taxes, and that 
37.13 	there has been no willful neglect on the part of the purchaser in meeting these obligations, 
37.14 	then the commissioner of revenue may extend the time for the payment for such period as 
37.15 	the commissioner may deem warranted, not to exceed one year. On payment in full of the 
37.16 	purchase price, appropriate conveyance in fee, in such form as may be prescribed by the 
37.17 	attorney general, shall be issued by the commissioner of revenue, which conveyance must 
37.18 	be recorded by the county and shall have the force and effect of a patent from the state 
37.19 	subject to easements and restrictions of record at the date of the tax judgment sale, including, 
37.20 	but without limitation, permits for telephone and electric power lines either by underground 
37.21 	cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for 
37.22 	gas, liquids, or solids in suspension.
37.23 	(b) The commissioner of revenue shall issue an appropriate conveyance in fee when 
37.24 	approval from the county auditor is given based upon written confirmation from a licensed 
37.25 	closing agent, title insurer, or title insurance agent as specified in section 82.641. For purposes 
37.26 	of this paragraph, "written confirmation" means a written commitment or approval that the 
37.27 	funding for the conveyance is held in an escrow account available for disbursement upon 
37.28 	delivery of a conveyance. The conveyance issued by the commissioner of revenue shall not 
37.29 	be effective as a conveyance until it is recorded. The conveyance shall be issued to the 
37.30 	county auditor where the land is located. Upon receipt of the conveyance, the county auditor 
37.31 	shall hold the conveyance until the conveyance is requested from a licensed closing agent, 
37.32 	title insurer, or title insurance agent to settle and close on the conveyance. If a request for 
37.33 	the conveyance is not made within 30 days of the date the conveyance is issued by the 
37.34 	commissioner of revenue, the county auditor shall return the conveyance to the commissioner. 
37.35 	If the conveyance is delivered to the licensed closing agent, title insurer, or title insurance 
37.36 	agent and the closing does not occur within ten days of the request, the licensed closing 
38.1 	agent, title insurer, or title insurance agent shall immediately return the conveyance to the 
38.2 	county auditor and, upon receipt, the county auditor shall return the conveyance to the 
38.3 	commissioner of revenue. The commissioner of revenue shall cancel and destroy all 
38.4 	conveyances returned by the county auditor pursuant to this subdivision. The licensed closing 
38.5 	agent, title insurer, or title insurance agent must promptly record the conveyance after the 
38.6 	closing and must deliver an attested or certified copy to the county auditor and to the grantee 
38.7 	or grantees named on the conveyance.

38.8 	EFFECTIVE DATE. This section is effective for conveyances issued by the 
38.9 	commissioner of revenue after December 31, 2019.

38.10 	Sec. 37. Minnesota Statutes 2018, section 287.21, subdivision 1, is amended to read:
38.11 		Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument 
38.12 	by which any real property in this state is granted, assigned, transferred, or otherwise 
38.13 	conveyed. The tax applies against the net consideration. For purposes of the tax, the 
38.14 	conversion of a corporation to a limited liability company, a limited liability company to a 
38.15 	corporation, a partnership to a limited partnership, a limited partnership to another limited 
38.16 	partnership or other entity, or a similar conversion of one entity to another does not grant, 
38.17 	assign, transfer, or convey real property.
38.18 	(b) The tax is determined in the following manner: (1) when transfers are made by 
38.19 	instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is 
38.20 	$1.65; (2) when there is no consideration or when the consideration, exclusive of the value 
38.21 	of any lien or encumbrance remaining thereon at the time of sale, is $500 $3,000 or less, 
38.22 	the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or 
38.23 	encumbrance remaining at the time of sale, exceeds $500 $3,000, the tax is .0033 of the net 
38.24 	consideration.
38.25 	(c) If, within six months from the date of a designated transfer, an ownership interest in 
38.26 	the grantee entity is transferred by an initial owner to any person or entity with the result 
38.27 	that the designated transfer would not have been a designated transfer if made to the grantee 
38.28 	entity with its subsequent ownership, then a tax is imposed at .0033 of the net consideration 
38.29 	for the designated transfer. If the subsequent transfer of ownership interests was reasonably 
38.30 	expected at the time of the designated transfer, the applicable penalty under section 287.31, 
38.31 	subdivision 1, must be paid. The deed tax imposed under this paragraph is due within 30 
38.32 	days of the subsequent transfer that caused the tax to be imposed under this paragraph. 
38.33 	Involuntary transfers of ownership shall not be considered transfers of ownership under this 
39.1 	paragraph. The commissioner may adopt rules defining the types of transfers to be considered 
39.2 	involuntary.
39.3 	(d) The tax is due at the time a taxable deed or instrument is presented for recording, 
39.4 	except as provided in paragraph (c). The commissioner may require the tax to be documented 
39.5 	in a manner prescribed by the commissioner, and may require that the documentation be 
39.6 	attached to and recorded as part of the deed or instrument. The county recorder or registrar 
39.7 	of titles shall accept the attachment for recording as part of the deed or instrument and may 
39.8 	not require, as a condition of recording a deed or instrument, evidence that a transfer is a 
39.9 	designated transfer in addition to that required by the commissioner. Such an attachment 
39.10 	shall not, however, provide actual or constructive notice of the information contained therein 
39.11 	for purposes of determining any interest in the real property. The commissioner shall 
39.12 	prescribe the manner in which the tax due under paragraph (c) is to be paid and may require 
39.13 	grantees of designated transfers to file with the commissioner subsequent statements verifying 
39.14 	that the tax provided under paragraph (c) does not apply.

39.15 	EFFECTIVE DATE. This section is effective for deeds recorded after December 31, 
39.16 	2019.

39.17 	Sec. 38. Minnesota Statutes 2018, section 290A.03, subdivision 13, is amended to read:
39.18 		Subd. 13.Property taxes payable. "Property taxes payable" means the property tax 
39.19 	exclusive of special assessments, penalties, and interest payable on a claimant's homestead 
39.20 	after deductions made under sections 273.135, 273.1384, 273.1391, 273.42, subdivision 2, 
39.21 	and any other state paid property tax credits in any calendar year, and after any refund 
39.22 	claimed and allowable under section 290A.04, subdivision 2h, that is first payable in the 
39.23 	year that the property tax is payable. In the case of a claimant who makes ground lease 
39.24 	payments, "property taxes payable" includes the amount of the payments directly attributable 
39.25 	to the property taxes assessed against the parcel on which the house is located. Regardless 
39.26 	of the limitations in section 280A(c)(5) of the Internal Revenue Code, "property taxes 
39.27 	payable" must be apportioned or reduced for the use of a portion of the claimant's homestead 
39.28 	for a business purpose if the claimant deducts any business depreciation expenses for the 
39.29 	use of a portion of the homestead or deducts expenses under section 280A of the Internal 
39.30 	Revenue Code for a business operated in the claimant's homestead. For homesteads which 
39.31 	are manufactured homes as defined in section 273.125, subdivision 8, and for homesteads 
39.32 	which are including manufactured homes located in a manufactured home community owned 
39.33 	by a cooperative organized under chapter 308A or 308B, and park trailers taxed as 
39.34 	manufactured homes under section 168.012, subdivision 9, "property taxes payable" shall 
40.1 	also include 17 percent of the gross rent paid in the preceding year for the site on which the 
40.2 	homestead is located. When a homestead is owned by two or more persons as joint tenants 
40.3 	or tenants in common, such tenants shall determine between them which tenant may claim 
40.4 	the property taxes payable on the homestead. If they are unable to agree, the matter shall 
40.5 	be referred to the commissioner of revenue whose decision shall be final. Property taxes 
40.6 	are considered payable in the year prescribed by law for payment of the taxes.
40.7 	In the case of a claim relating to "property taxes payable," the claimant must have owned 
40.8 	and occupied the homestead on January 2 of the year in which the tax is payable and (i) the 
40.9 	property must have been classified as homestead property pursuant to section 273.124, on 
40.10 	or before December 15 of the assessment year to which the "property taxes payable" relate; 
40.11 	or (ii) the claimant must provide documentation from the local assessor that application for 
40.12 	homestead classification has been made on or before December 15 of the year in which the 
40.13 	"property taxes payable" were payable and that the assessor has approved the application.

40.14 	EFFECTIVE DATE. This section is effective beginning with claims for tax payable 
40.15 	in 2020.

40.16 	Sec. 39. Minnesota Statutes 2018, section 290B.04, subdivision 1, is amended to read:
40.17 		Subdivision 1.Initial application. (a) A taxpayer meeting the program qualifications 
40.18 	under section 290B.03 may apply to the commissioner of revenue for the deferral of taxes. 
40.19 	Applications are due on or before July November 1 for deferral of any of the following 
40.20 	year's property taxes. A taxpayer may request an early notification of approval or denial at 
40.21 	any time. The commissioner must notify a taxpayer in writing of the reasons for an 
40.22 	application denial and that the application may be amended and resubmitted by the due date 
40.23 	specified in this subdivision. A taxpayer may apply in the year in which the taxpayer becomes 
40.24 	65 years old, provided that no deferral of property taxes will be made until the calendar 
40.25 	year after the taxpayer becomes 65 years old. The application, which shall be prescribed 
40.26 	by the commissioner of revenue, shall include the following items and any other information 
40.27 	which the commissioner deems necessary:
40.28 	(1) the name, address, and Social Security number of the owner or owners;
40.29 	(2) a copy of the property tax statement for the current payable year for the homesteaded 
40.30 	property;
40.31 	(3) the initial year of ownership and occupancy as a homestead;
40.32 	(4) the owner's household income for the previous calendar year; and
41.1 	(5) information on any mortgage loans or other amounts secured by mortgages or other 
41.2 	liens against the property, for which purpose the commissioner may require the applicant 
41.3 	to provide a copy of the mortgage note, the mortgage, or a statement of the balance owing 
41.4 	on the mortgage loan provided by the mortgage holder. The commissioner may require the 
41.5 	appropriate documents in connection with obtaining and confirming information on unpaid 
41.6 	amounts secured by other liens.
41.7 	The application must state that program participation is voluntary. The application must 
41.8 	also state that the deferred amount depends directly on the applicant's household income, 
41.9 	and that program participation includes authorization for the annual deferred amount, the 
41.10 	cumulative deferral and interest that appear on each year's notice prepared by the county 
41.11 	under subdivision 6, is public data.
41.12 	The application must state that program participants may claim the property tax refund 
41.13 	based on the full amount of property taxes eligible for the refund, including any deferred 
41.14 	amounts. The application must also state that property tax refunds will be used to offset any 
41.15 	deferral and interest under this program, and that any other amounts subject to revenue 
41.16 	recapture under section 270A.03, subdivision 7, will also be used to offset any deferral and 
41.17 	interest under this program.
41.18 	(b) If an application is denied, the applicant must be allowed to correct and resubmit the 
41.19 	denied application within 90 days of the application deadline. The submission date of the 
41.20 	resubmitted application is considered to be the same as the submission date of the original 
41.21 	application.
41.22 	(b) (c) As part of the initial application process, the commissioner may require the 
41.23 	applicant to obtain at the applicant's own cost and submit:
41.24 	(1) if the property is registered property under chapter 508 or 508A, a copy of the original 
41.25 	certificate of title in the possession of the county registrar of titles (sometimes referred to 
41.26 	as "condition of register"); or
41.27 	(2) if the property is abstract property, a report prepared by a licensed abstracter showing 
41.28 	the last deed and any unsatisfied mortgages, liens, judgments, and state and federal tax lien 
41.29 	notices which were recorded on or after the date of that last deed with respect to the property 
41.30 	or to the applicant.; or
41.31 	(3) a copy of a court order transferring title to the applicant.
41.32 	The certificate or report under clauses (1) and (2) need not include references to any 
41.33 	documents filed or recorded more than 40 years prior to the date of the certification or report. 
42.1 	The certification or report must be as of a date not more than 30 days prior to submission 
42.2 	of the application.
42.3 	The commissioner may also require the county recorder or county registrar of the county 
42.4 	where the property is located to provide copies of recorded documents related to the applicant 
42.5 	or the property, for which the recorder or registrar shall not charge a fee. The commissioner 
42.6 	may use any information available to determine or verify eligibility under this section. The 
42.7 	household income from the application is private data on individuals as defined in section 
42.8 	13.02, subdivision 12.

42.9 	EFFECTIVE DATE. This section is effective beginning with applications submitted 
42.10 	in 2019, except that paragraphs (b) and (c), clause (3), are effective the day following final 
42.11 	enactment and apply to applications resubmitted on or after that date.

42.12 	Sec. 40. Minnesota Statutes 2018, section 290B.09, subdivision 1, is amended to read:
42.13 		Subdivision 1.Determination; payment. The county auditor shall determine the total 
42.14 	current year's deferred amount of property tax under this chapter in the county, and submit
42.15 	report those amounts as part of the abstracts of tax lists submitted by the county auditors 
42.16 	under section 275.29 to the commissioner under section 270C.85, subdivision 2, clause (4). 
42.17 	The commissioner may make changes in the abstracts of tax lists as deemed necessary. The 
42.18 	commissioner of revenue, after such review, shall pay the deferred amount of property tax 
42.19 	to each county treasurer on or before August 31.
42.20 	The county treasurer shall distribute as part of the October settlement the funds received 
42.21 	as if they had been collected as a part of the property tax.

42.22 	EFFECTIVE DATE. This section is effective the day following final enactment.

42.23 	Sec. 41. Minnesota Statutes 2018, section 469.177, subdivision 1, is amended to read:
42.24 		Subdivision 1.Original net tax capacity. (a) Upon or after adoption of a tax increment 
42.25 	financing plan, the auditor of any county in which the district is situated shall, upon request 
42.26 	of the authority, certify the original net tax capacity of the tax increment financing district 
42.27 	and that portion of the district overlying any subdistrict as described in the tax increment 
42.28 	financing plan and shall certify in each year thereafter the amount by which the original net 
42.29 	tax capacity has increased or decreased as a result of a change in tax exempt status of 
42.30 	property within the district and any subdistrict, reduction or enlargement of the district or 
42.31 	changes pursuant to subdivision 4. The auditor shall certify the amount within 30 days after 
43.1 	receipt of the request and sufficient information to identify the parcels included in the district. 
43.2 	The certification relates to the taxes payable year as provided in subdivision 6.
43.3 	(b) If the classification under section 273.13 of property located in a district changes to 
43.4 	a classification that has a different assessment ratio, the original net tax capacity of that 
43.5 	property must be redetermined at the time when its use is changed as if the property had 
43.6 	originally been classified in the same class in which it is classified after its use is changed.
43.7 	(c) The amount to be added to the original net tax capacity of the district as a result of 
43.8 	previously tax exempt real property within the district becoming taxable equals the net tax 
43.9 	capacity of the real property as most recently assessed pursuant to section 273.18 information 
43.10 	reported to the commissioner under section 270C.85, subdivision 2, clause (4), or, if that 
43.11 	assessment was made more than one year prior to the date of title transfer rendering the 
43.12 	property taxable, the net tax capacity assessed by the assessor at the time of the transfer. If 
43.13 	improvements are made to tax exempt property after the municipality approves the district 
43.14 	and before the parcel becomes taxable, the assessor shall, at the request of the authority, 
43.15 	separately assess the estimated market value of the improvements. If the property becomes 
43.16 	taxable, the county auditor shall add to original net tax capacity, the net tax capacity of the 
43.17 	parcel, excluding the separately assessed improvements. If substantial taxable improvements 
43.18 	were made to a parcel after certification of the district and if the property later becomes tax 
43.19 	exempt, in whole or part, as a result of the authority acquiring the property through 
43.20 	foreclosure or exercise of remedies under a lease or other revenue agreement or as a result 
43.21 	of tax forfeiture, the amount to be added to the original net tax capacity of the district as a 
43.22 	result of the property again becoming taxable is the amount of the parcel's value that was 
43.23 	included in original net tax capacity when the parcel was first certified. The amount to be 
43.24 	added to the original net tax capacity of the district as a result of enlargements equals the 
43.25 	net tax capacity of the added real property as most recently certified by the commissioner 
43.26 	of revenue as of the date of modification of the tax increment financing plan pursuant to 
43.27 	section 469.175, subdivision 4.
43.28 	(d) If the net tax capacity of a property increases because the property no longer qualifies 
43.29 	under the Minnesota Agricultural Property Tax Law, section 273.111; the Minnesota Open 
43.30 	Space Property Tax Law, section 273.112; or the Metropolitan Agricultural Preserves Act, 
43.31 	chapter 473H, the Rural Preserve Property Tax Program under section 273.114, or because 
43.32 	platted, unimproved property is improved or market value is increased after approval of the 
43.33 	plat under section 273.11, subdivision 14a or 14b, the increase in net tax capacity must be 
43.34 	added to the original net tax capacity. If the net tax capacity of a property increases because 
43.35 	the property no longer qualifies for the homestead market value exclusion under section 
44.1 	273.13, subdivision 35, the increase in net tax capacity must be added to original net tax 
44.2 	capacity if the original construction of the affected home was completed before the date the 
44.3 	assessor certified the original net tax capacity of the district.
44.4 	(e) The amount to be subtracted from the original net tax capacity of the district as a 
44.5 	result of previously taxable real property within the district becoming tax exempt or 
44.6 	qualifying in whole or part for an exclusion from taxable market value, or a reduction in 
44.7 	the geographic area of the district, shall be the amount of original net tax capacity initially 
44.8 	attributed to the property becoming tax exempt, being excluded from taxable market value, 
44.9 	or being removed from the district. If the net tax capacity of property located within the tax 
44.10 	increment financing district is reduced by reason of a court-ordered abatement, stipulation 
44.11 	agreement, voluntary abatement made by the assessor or auditor or by order of the 
44.12 	commissioner of revenue, the reduction shall be applied to the original net tax capacity of 
44.13 	the district when the property upon which the abatement is made has not been improved 
44.14 	since the date of certification of the district and to the captured net tax capacity of the district 
44.15 	in each year thereafter when the abatement relates to improvements made after the date of 
44.16 	certification. The county auditor may specify reasonable form and content of the request 
44.17 	for certification of the authority and any modification thereof pursuant to section 469.175, 
44.18 	subdivision 4.
44.19 	(f) If a parcel of property contained a substandard building or improvements described 
44.20 	in section 469.174, subdivision 10, paragraph (e), that were demolished or removed and if 
44.21 	the authority elects to treat the parcel as occupied by a substandard building under section 
44.22 	469.174, subdivision 10, paragraph (b), or by improvements under section 469.174, 
44.23 	subdivision 10, paragraph (e), the auditor shall certify the original net tax capacity of the 
44.24 	parcel using the greater of (1) the current net tax capacity of the parcel, or (2) the estimated 
44.25 	market value of the parcel for the year in which the building or other improvements were 
44.26 	demolished or removed, but applying the classification rates for the current year.
44.27 	(g) For a redevelopment district qualifying under section 469.174, subdivision 10, 
44.28 	paragraph (a), clause (4), as a qualified disaster area, the auditor shall certify the value of 
44.29 	the land as the original tax capacity for any parcel in the district that contains a building 
44.30 	that suffered substantial damage as a result of the disaster or emergency.

44.31 	EFFECTIVE DATE. This section is effective the day following final enactment.

45.1 	Sec. 42. Minnesota Statutes 2018, section 473H.08, subdivision 1, is amended to read:
45.2 		Subdivision 1.Till expiration started. Agricultural preserves shall continue until either 
45.3 	the landowner or, the authority, or a state agency or governmental unit initiates expiration 
45.4 	as provided in this section.

45.5 	EFFECTIVE DATE. This section is effective the day following final enactment and 
45.6 	applies to any agricultural preserve where the previously required eight-year termination 
45.7 	period under Minnesota Statutes, section 473H.08, has not yet expired.

45.8 	Sec. 43. Minnesota Statutes 2018, section 473H.08, is amended by adding a subdivision 
45.9 	to read:
45.10 		Subd. 3a.Expiration for park and trail purposes. (a) An agricultural preserve expires 
45.11 	immediately when a state agency or other governmental unit purchases the property or 
45.12 	obtains an easement over the property for the purpose of creating or expanding a public 
45.13 	trail or public park. This subdivision applies only to the portion of the agricultural preserve 
45.14 	acquired for trail or park purposes, and any portion of the property not acquired for trail or 
45.15 	park purposes shall remain an agricultural preserve regardless if the remaining total acreage 
45.16 	is below 40 acres.
45.17 	(b) The acquiring state agency or governmental unit shall give notice to the authority as 
45.18 	provided in subdivision 4. The notice must specify the portion of the property being removed 
45.19 	from the agricultural preserve and the date on which that portion expires.

45.20 	EFFECTIVE DATE. This section is effective the day following final enactment and 
45.21 	applies to any agricultural preserve where the previously required eight-year termination 
45.22 	period under Minnesota Statutes, section 473H.08, has not yet expired.

45.23 	Sec. 44. Minnesota Statutes 2018, section 473H.08, subdivision 4, is amended to read:
45.24 		Subd. 4.Notice to others. Upon receipt of the notice provided in subdivision 2 or 3a, 
45.25 	or upon notice served by the authority as provided in subdivision 3, the authority shall 
45.26 	forward the original notice to the county recorder for recording, or to the registrar of titles 
45.27 	if the land is registered, and shall notify the county auditor, county assessor, the Metropolitan 
45.28 	Council, and the county soil and water conservation district of the date of expiration. 
45.29 	Designation as an agricultural preserve and all benefits and limitations accruing through 
45.30 	sections 473H.02 to 473H.17 for the preserve shall cease on the date of expiration. The 
45.31 	restrictive covenant contained in the application shall terminate on the date of expiration.

46.1 	EFFECTIVE DATE. This section is effective the day following final enactment and 
46.2 	applies to any agricultural preserve where the previously required eight-year termination 
46.3 	period under Minnesota Statutes, section 473H.08, has not yet expired.

46.4 	Sec. 45. Laws 2008, chapter 366, article 5, section 33, the effective date, as amended by 
46.5 	Laws 2013, chapter 143, article 4, section 35, is amended to read:

46.6 	EFFECTIVE DATE. This section is effective for taxes levied in 2008, payable in 2009, 
46.7 	and is repealed effective for taxes levied in 2018 2024, payable in 2019 2025, and thereafter.

46.8 	EFFECTIVE DATE. This section is effective beginning with taxes payable in 2020.

46.9 	Sec. 46. Laws 2009, chapter 88, article 2, section 46, subdivision 1, as amended by Laws 
46.10 	2013, chapter 143, article 4, section 36, is amended to read:
46.11 		Subdivision 1.Agreement. The city of Cloquet and Perch Lake Township, by resolution 
46.12 	of each of their governing bodies, may establish the Cloquet Area Fire and Ambulance 
46.13 	Special Taxing District for the purpose of providing fire or ambulance services, or both, 
46.14 	throughout the district. In this section, "municipality" means home rule charter and statutory 
46.15 	cities, towns, and Indian tribes. The district may exercise all the powers relating to fire and 
46.16 	ambulance services of the municipalities that receive fire or ambulance services, or both, 
46.17 	from the district. Upon application, any other municipality may join the district with the 
46.18 	agreement of the municipalities that comprise the district at the time of its application to 
46.19 	join.

46.20 	EFFECTIVE DATE. This section is effective upon compliance by the Cloquet Area 
46.21 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
46.22 	subdivision 3.

46.23 	Sec. 47. Laws 2009, chapter 88, article 2, section 46, subdivision 2, is amended to read:
46.24 		Subd. 2.Board. The Cloquet Area Fire and Ambulance Special Taxing District Board 
46.25 	is governed by a board made up initially of one or more elected officials of the governing 
46.26 	body of each participating municipality in the proportions set out in the establishing 
46.27 	resolution, subject to change as provided in the district's charter, if any, or in the district's 
46.28 	bylaws. Each municipality's representatives serve at the pleasure of that municipality's 
46.29 	governing body.

46.30 	EFFECTIVE DATE. This section is effective upon compliance by the Cloquet Area 
46.31 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
46.32 	subdivision 3.

47.1 	Sec. 48. Laws 2009, chapter 88, article 2, section 46, subdivision 3, as amended by Laws 
47.2 	2013, chapter 143, article 4, section 37, is amended to read:
47.3 		Subd. 3.Tax. The district board may impose a property tax on taxable property as 
47.4 	provided in this subdivision to pay the costs of providing fire or ambulance services, or 
47.5 	both, throughout the district. The board shall annually determine the total amount of the 
47.6 	levy that is attributable to the cost of providing fire services and the cost of providing 
47.7 	ambulance services within the primary service area. For those municipalities that only 
47.8 	receive ambulance services, the costs for the provision of ambulance services shall be levied 
47.9 	against taxable property within those municipalities at a rate necessary not to exceed 0.019 
47.10 	percent of the estimated market value. For those municipalities that receive both fire and 
47.11 	ambulance services, the tax shall be imposed at a rate that does not exceed 0.2835 percent 
47.12 	of estimated market value. A property tax levied by the district to make debt service payments 
47.13 	for obligations issued by the district pursuant to subdivision 4 shall not be included when 
47.14 	calculating the tax levy limits imposed in this subdivision.
47.15 	When a member municipality opts to receive fire service from the district or an additional 
47.16 	municipality becomes a member of the district, the cost of providing fire services to that 
47.17 	community shall be determined by the board and added to the maximum levy amount.
47.18 	Each county auditor of a county that contains a municipality subject to the tax under 
47.19 	this section must collect the tax and pay it to the Fire and Ambulance Special Taxing District. 
47.20 	The district may also impose other fees or charges as allowed by law for the provision of 
47.21 	fire and ambulance services.

47.22 	EFFECTIVE DATE. This section is effective upon compliance by the Cloquet Area 
47.23 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
47.24 	subdivision 3.

47.25 	Sec. 49. Laws 2009, chapter 88, article 2, section 46, subdivision 4, is amended to read:
47.26 		Subd. 4.Public indebtedness. The district may incur debt in the manner provided for 
47.27 	in Minnesota Statutes, chapter 475, and the district shall be considered a municipality by 
47.28 	Minnesota Statutes, chapter 475, when necessary to accomplish its duties., as defined in 
47.29 	Minnesota Statutes, sections 475.51, subdivision 2, and 475.521, subdivision 1, paragraph 
47.30 	(c), and may issue certificates of indebtedness or capital notes in the manner provided for 
47.31 	a city under Minnesota Statutes, section 412.301, when necessary to accomplish its duties. 
47.32 	Any tax levied to pay debt of the district shall be levied in the amounts required and in 
47.33 	accordance with Minnesota Statutes, section 475.61. The debt service for debt, the proceeds 
47.34 	of which financed capital costs for ambulance service, shall be levied against taxable property 
48.1 	within those municipalities in the primary service area. The debt service for debt, the proceeds 
48.2 	of which financed capital costs for fire service, shall be levied against taxable property 
48.3 	within those municipalities receiving fire services.

48.4 	EFFECTIVE DATE. This section is effective upon compliance by the Cloquet Area 
48.5 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
48.6 	subdivision 3.

48.7 	Sec. 50. Laws 2009, chapter 88, article 2, section 46, subdivision 5, is amended to read:
48.8 		Subd. 5.Withdrawal. Notice of intent to withdraw from participation in the district 
48.9 	may be given only in the month of January, with a minimum of twelve months notice of 
48.10 	intent to withdraw. Withdrawal becomes effective for taxes levied pursuant to subdivision 
48.11 	3 in the year when the notice is given. A property tax levied by the district on taxable 
48.12 	property located in a withdrawing municipality to make debt service payments for obligations 
48.13 	issued by the district pursuant to subdivision 4 shall remain in effect until the obligations 
48.14 	outstanding on the date of withdrawal are satisfied, including any property tax levied in 
48.15 	connection with a refunding of such obligations. The district and its members may develop 
48.16 	and agree upon other continuing obligations after withdrawal of a municipality.

48.17 	EFFECTIVE DATE. This section is effective upon compliance by the Cloquet Area 
48.18 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
48.19 	subdivision 3.

48.20 	Sec. 51. Laws 2017, First Special Session chapter 1, article 10, section 4, the effective 
48.21 	date, is amended to read:

48.22 	EFFECTIVE DATE; APPLICATION. This section is effective for applications and 
48.23 	certifications made in 2018 and thereafter, except the repeal of the exclusion of land under 
48.24 	item (iii) is effective retroactively for payments due under Minnesota Statutes, section 
48.25 	290C.08, beginning for payments due to be made in 2014. In order to qualify for retroactive 
48.26 	payments, the following requirements must be met: (1) the owner of land exceeding 60,000 
48.27 	acres that is subject to a single conservation easement funded under Minnesota Statutes, 
48.28 	section 97A.056 or a comparable permanent easement conveyed to a governmental or 
48.29 	nonprofit entity, must submit an application to the commissioner of revenue, in a form and 
48.30 	manner and at a time acceptable to the commissioner, establishing that the affected property 
48.31 	and its use met the requirement of Minnesota Statutes, chapter 290C, as amended by this 
48.32 	section; (2) the owner and each county in which the land is located must certify to the 
48.33 	commissioner that no petitions challenging the market value of the property are pending 
49.1 	under Minnesota Statutes, chapter 278; and (3) the requirements of clauses (1) and (2) must 
49.2 	be satisfied by October 1, 2017. No interest accrues on payment under this section for 
49.3 	periods before November 1, 2017.

49.4 	EFFECTIVE DATE. This section is effective retroactively for certifications made in 
49.5 	2018 and thereafter.

49.6 	Sec. 52. VALUATION METHOD OF STATE-ASSESSED PROPERTY; REPORT.
 49.7 		Subdivision 1.Report. (a) The commissioner of revenue must prepare a report on the 
49.8 	valuation of certain state-assessed property as described in Minnesota Statutes, sections 
49.9 	273.33, 273.35, 273.36, 273.37, and 273.3711. The report must include the following 
49.10 	information:
49.11 	(1) a detailed description of administrative appeals and tax court petitions filed since 
49.12 	2012, containing the following information:
49.13 	(i) the basis for each appeal and petition;
49.14 	(ii) the current stage in the process of each appeal and petition, and if it is resolved, 
49.15 	whether it was resolved by an agreement, dismissal, settlement, or judgment;
49.16 	(iii) the final valuation and extent to which the market value was increased or reduced 
49.17 	under an agreement, settlement, or judgment from an appeal or petition, and if an appeal or 
49.18 	petition has not yet reached the final disposition, the report must state the commissioner's 
49.19 	or tax court's valuation amounts as of its current stage in the process, whichever is most 
49.20 	recent;
49.21 	(iv) detail regarding the amount of the commissioner's most recent valuation compared 
49.22 	to the taxpayer's opinion of valuation for appeals and petitions that have not yet resulted in 
49.23 	a final disposition, if available at its current stage of litigation;
49.24 	(v) detail regarding the amount of refund paid by each affected taxing local jurisdiction 
49.25 	if the final disposition resulted in the lowering of market value; and
49.26 	(vi) detail regarding the potential refund to be paid by each affected local taxing 
49.27 	jurisdiction for appeals and petitions that have not yet resulted in a final disposition, as if 
49.28 	the final disposition were to result in a finding of market value equal to the taxpayer's opinion 
49.29 	of market value;
49.30 	(2) an overview of the administrative appeal process, specifically explaining the criteria 
49.31 	used by the commissioner to determine an increase or reduction of the original valuation;
50.1 	(3) a detailed description of the process by which the commissioner determines 
50.2 	preliminary and final valuation orders, including an examination of the form and contents 
50.3 	of each order, as well as a description of the time frame for issuing each order in relation 
50.4 	to affected local taxing jurisdictions' levy and budget process and options for issuing these 
50.5 	valuation orders earlier than current practice; and
50.6 	(4) a detailed comparison of the methodology used by the commissioner to administer 
50.7 	Rule 8100 to methods used to value utility and pipeline property by other states, including 
50.8 	but not limited to two neighboring states and three non-neighboring states.
50.9 		Subd. 2.Report deadline. The commissioner must provide a copy of the report to the 
50.10 	chairs and ranking minority members of the legislative committees with jurisdiction over 
50.11 	property taxation by February 1, 2020.

50.12 	EFFECTIVE DATE. This section is effective the day following final enactment.

50.13 	Sec. 53. 4D AFFORDABLE HOUSING PROGRAMS REPORT.
 50.14 	(a) No later than January 15, 2020, the commissioner of revenue, in consultation with 
50.15 	Minnesota Housing Finance Agency and the Department of Human Services, must produce 
50.16 	a report on class 4d property, as defined in section 273.13, subdivision 25, and local 4d 
50.17 	affordable housing programs. The commissioner must provide a copy of the report to the 
50.18 	chairs and ranking minority members of the legislative committees with jurisdiction over 
50.19 	property taxation. The report must include the following:
50.20 	(1) for properties classified in part or in whole as 4d qualifying under Minnesota Statutes, 
50.21 	section 273.128, subdivision 1, clauses (1) to (4), with separate amounts given for properties 
50.22 	under each clause:
50.23 	(i) the number of units classified as 4d in each property in the previous assessment year;
50.24 	(ii) the number of units not classified as 4d in each property in the previous assessment 
50.25 	year;
50.26 	(iii) the property tax paid in 2019;
50.27 	(iv) the property tax reduction in 2019 resulting from 4d classification;
50.28 	(v) the average household income, as a percent, of the area median income, for residents 
50.29 	of 4d units; and
50.30 	(vi) the total number of units that qualified for 4d in each of the last ten assessment 
50.31 	years; and
51.1 	(2) a profile of income limits and area median incomes used in Minnesota by the United 
51.2 	States Department of Housing and Urban Development to determine eligibility for assisted 
51.3 	housing programs.

51.4 	EFFECTIVE DATE. This section is effective the day following final enactment.

51.5 	Sec. 54. SPECIAL REFUND PROVISION; DISABLED VETERANS HOMESTEAD 
51.6 	EXCLUSION.
 51.7 	A veteran who received a disability rating of 70 percent or more in 2016 or 2017 but 
51.8 	did not receive the disabled veterans homestead exclusion for assessment year 2016 or 2017 
51.9 	may apply for a refund of taxes paid in 2017 or 2018 if the veteran would have qualified 
51.10 	for the benefit in Minnesota Statutes, section 273.13, subdivision 34, paragraph (b), in one 
51.11 	or both of those years. To qualify for a refund, a property owner must apply to the assessor 
51.12 	by December 15, 2019, and must have paid all tax due in 2017 and 2018. After verifying 
51.13 	that the applicant qualified for an exclusion for taxes payable in either or both of those years, 
51.14 	the county assessor must notify the county auditor, and the auditor must recalculate the 
51.15 	taxes on the property for taxes payable in 2017 and 2018 based on the exclusion the applicant 
51.16 	was qualified for. The county treasurer must then issue a refund of tax paid in 2017 and 
51.17 	2018 equal to the difference between the taxes as initially calculated for each taxes payable 
51.18 	year and the taxes based on the value remaining after the exclusion.

51.19 	EFFECTIVE DATE. This section is effective for refund applications received in 2019, 
51.20 	for refunds of tax paid in 2017 and 2018.

51.21 	Sec. 55. REPEALER.
 51.22 	Minnesota Statutes 2018, section 275.29, is repealed.

51.23 	EFFECTIVE DATE. This section is effective the day following final enactment.

51.24 	ARTICLE 2
51.25 	AIDS AND CREDITS

51.26 	Section 1. Minnesota Statutes 2018, section 273.1385, subdivision 4, is amended to read:
51.27 		Subd. 4.Aid termination. The aid provided under this section terminates on June 30, 
51.28 	2020. continues until the earlier of:
51.29 	(1) the last day of the fiscal year immediately following the fiscal year in which the 
51.30 	actuarial value of assets of the general employees retirement plan of the Public Employees 
52.1 	Retirement Association first equals or exceeds the actuarial accrued liabilities of the plan 
52.2 	as reported in the annual actuarial valuation prepared under section 356.215; or
52.3 	(2) June 30, 2048.

52.4 	EFFECTIVE DATE. This section is effective the day following final enactment.

52.5 	Sec. 2. Minnesota Statutes 2018, section 273.1387, subdivision 2, is amended to read:
52.6 		Subd. 2.Credit amount. For each qualifying property, the school building bond 
52.7 	agricultural credit is equal to 40 70 percent of the property's eligible net tax capacity 
52.8 	multiplied by the school debt tax rate determined under section 275.08, subdivision 1b.

52.9 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
52.10 	in 2020.

52.11 	Sec. 3. Minnesota Statutes 2018, section 290A.04, subdivision 2, is amended to read:
52.12 		Subd. 2.Homeowners; homestead credit refund. A claimant whose property taxes 
52.13 	payable are in excess of the percentage of the household income stated below shall pay an 
52.14 	amount equal to the percent of income shown for the appropriate household income level 
52.15 	along with the percent to be paid by the claimant of the remaining amount of property taxes 
52.16 	payable. The state refund equals the amount of property taxes payable that remain, up to 
52.17 	the state refund amount shown below.

52.2052.19
52.18
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
52.21
52.22	$0 to 1,619
$0 to 1,769
	1.0 percent
	15 percent
	$
	2,580
3,020
	
52.23
52.24	1,620 to 3,229
1,770 to 3,529
	1.1 percent
	15 percent
	$
	2,580
3,020
	
52.25
52.26	3,230 to 4,889
3,530 to 5,349
	1.2 percent
	15 percent
	$
	2,580
3,020
	
52.27
52.28	4,890 to 6,519
5,350 to 7,129
	1.3 percent
	20 percent
	$
	2,580
3,020
	
52.29
52.30	6,520 to 8,129
7,130 to 8,899
	1.4 percent
	20 percent
	$
	2,580
3,020
	
52.31
52.32	8,130 to 11,389
8,900 to 12,459
	1.5 percent
	20 percent
	$
	2,580
3,020
	
52.33
52.34	11,390 to 13,009
12,460 to 14,239
	1.6 percent
	20 percent
	$
	2,580
3,020
	
52.35
52.36	13,010 to 14,649
14,240 to 16,029
	1.7 percent
	20 percent
	$
	2,580
3,020
	
53.1
53.2	14,650 to 16,269
16,030 to 17,799
	1.8 percent
	20 percent
	$
	2,580
3,020
	
53.3
53.4	16,270 to 17,879
17,800 to 19,569
	1.9 percent
	25 percent
	$
	2,580
3,020
	
53.5
53.6	17,880 to 22,779
19,570 to 24,929
	2.0 percent
	25 percent
	$
	2,580
3,020
	
53.7
53.8	22,780 to 24,399
24,930 to 26,699
	2.0 percent
	30 percent
	$
	2,580
3,020
	
53.953.10
	24,400 to 27,659
26,700 to 30,269
	2.0 percent
	30 percent
	$
	2,580
3,020
	
53.11
53.12	27,660 to 39,029
30,270 to 42,709
	2.0 percent
	35 percent
	$
	2,580
3,020
	
53.13
53.14	39,030 to 56,919
42,710 to 62,279
	2.0 percent
	35 percent
	$
	2,090
2,490
	
53.15
53.16	56,920 to 65,049
62,280 to 71,179
	2.0 percent
	40 percent
	$
	1,830
2,200
	
53.17
53.18	65,050 to 73,189
71,180 to 80,089
	2.1 percent
	40 percent
	$
	1,510
1,850
	
53.19
53.20	73,190 to 81,319
80,090 to 88,979
	2.2 percent
	40 percent
	$
	1,350
1,680
	
53.21
53.22	81,320 to 89,449
88,980 to 97,879
	2.3 percent
	40 percent
	$
	1,180
1,490
	
53.23
53.24	89,450 to 94,339
97,880 to 103,229
	2.4 percent
	45 percent
	$
	1,000
1,290
	
53.25
53.26	94,340 to 97,609
103,230 to 106,809
	2.5 percent
	45 percent
	$
	830
1,090
	
53.27
53.28	97,610 to 101,559
106,810 to 111,129
	2.5 percent
	50 percent
	$
	680
920
	
53.29
53.30	101,560 to 105,499
111,130 to 115,439
	2.5 percent
	50 percent
	$
	500
730
	
53.31	115,440 to 119,439
	2.6 percent
	50 percent
	$
	500
	
53.32	119,440 to 123,439
	2.7 percent
	50 percent
	$
	450
	
53.33	123,440 to 127,439
	2.8 percent
	50 percent
	$
	400
	
53.34	127,440 to 131,439
	2.9 percent
	55 percent
	$
	350
	
53.35	131,440 to 135,439
	3.0 percent
	55 percent
	$
	300
	
53.36	135,440 to 139,439
	3.1 percent
	55 percent
	$
	250
	
53.37	139,440 to 143,439
	3.2 percent
	55 percent
	$
	200
	
53.38	143,440 to 147,439
	3.3 percent
	55 percent
	$
	150
	
53.39	147,440 to 151,439
	3.4 percent
	55 percent
	$
	100
	
53.40	151,440 to 155,439
	3.5 percent
	55 percent
	$
	100
	
53.41 	The payment made to a claimant shall be the amount of the state refund calculated under 
53.42 	this subdivision. No payment is allowed if the claimant's household income is $105,500
53.43 	$155,440 or more.

54.1 	EFFECTIVE DATE. This section is effective for refunds based on property taxes 
54.2 	payable after December 31, 2019.

54.3 	Sec. 4. Minnesota Statutes 2018, section 290A.04, subdivision 2a, is amended to read:
54.4 		Subd. 2a.Renters. A claimant whose rent constituting property taxes exceeds the 
54.5 	percentage of the household income stated below must pay an amount equal to the percent 
54.6 	of income shown for the appropriate household income level along with the percent to be 
54.7 	paid by the claimant of the remaining amount of rent constituting property taxes. The state 
54.8 	refund equals the amount of rent constituting property taxes that remain, up to the maximum 
54.9 	state refund amount shown below.

54.1254.11
54.10
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
54.13
54.14	$0 to 4,909
$0 to 5,369
	1.0 percent
	5
2.5 percent
	$
	2,000
2,190
	
54.15
54.16	4,910 to 6,529
5,370 to 7,149
	1.0 percent
	10
5 percent
	$
	2,000
2,190
	
54.17
54.18	6,530 to 8,159
7,150 to 8,929
	1.1 percent
	10
5 percent
	$
	1,950
2,130
	
54.19
54.20	8,160 to 11,439
8,930 to 12,519
	1.2 percent
	10
5 percent
	$
	1,900
2,080
	
54.21
54.22	11,440 to 14,709
12,520 to 16,099
	1.3 percent
	15
10 percent
	$
	1,850
2,020
	
54.23
54.24	14,710 to 16,339
16,100 to 17,879
	1.4 percent
	15
10 percent
	$
	1,800
1,970
	
54.25
54.26	16,340 to 17,959
17,880 to 19,649
	1.4 percent
	20
15 percent
	$
	1,750
1,910
	
54.27
54.28	17,960 to 21,239
19,650 to 23,239
	1.5 percent
	20
15 percent
	$
	1,700
1,860
	
54.29
54.30	21,240 to 22,869
23,240 to 25,029
	1.6 percent
	20
15 percent
	$
	1,650
1,810
	
54.31
54.32	22,870 to 24,499
25,030 to 26,809
	1.7 percent
	25
20 percent
	$
	1,650
1,810
	
54.33
54.34	24,500 to 27,779
26,810 to 30,399
	1.8 percent
	25
20 percent
	$
	1,650
1,810
	
54.35
54.36	27,780 to 29,399
30,400 to 32,169
	1.9 percent
	30
25 percent
	$
	1,650
1,810
	
54.37
54.38	29,400 to 34,299
32,170 to 37,529
	2.0 percent
	30
27.5 percent
	$
	1,650
1,810
	
54.39
54.40	34,300 to 39,199
37,530 to 42,889
	2.0 percent
	35
32.5 percent
	$
	1,650
1,810
	
54.41
54.42	39,200 to 45,739
42,890 to 50,049
	2.0 percent
	40
37.5 percent
	$
	1,650
1,810
	
55.1
55.2	45,740 to 47,369
50,050 to 51,829
	2.0 percent
	45
40 percent
	$
	1,500
1,640
	
55.3
55.4	47,370 to 49,009
51,830 to 53,629
	2.0 percent
	45
42.5 percent
	$
	1,350
1,480
	
55.5
55.6	49,010 to 50,649
53,630 to 55,419
	2.0 percent
	45
42.5 percent
	$
	1,150
1,260
	
55.7
55.8	50,650 to 52,269
55,420 to 57,199
	2.0 percent
	50
47.5 percent
	$
	1,000
1,090
	
55.955.10
	52,270 to 53,909
57,200 to 58,989
	2.0 percent
	50
47.5 percent
	$
	900
980
	
55.11
55.12	53,910 to 55,539
58,990 to 64,999
	2.0 percent
	50 percent
	$
	500
750
	
55.13	55,540 to 57,169
	2.0 percent
	50 percent
	$
	200
	
55.14	65,000 to 67,499
	2.0 percent
	55 percent
	$
	550
	
55.15	67,500 to 69,999
	2.1 percent
	55 percent
	$
	350
	
55.16	70,000 to 72,499
	2.2 percent
	55 percent
	$
	250
	
55.17	72,500 to 74,999
	2.3 percent
	55 percent
	$
	150
	
55.18 	The payment made to a claimant is the amount of the state refund calculated under this 
55.19 	subdivision. No payment is allowed if the claimant's household income is $57,170 $75,000
55.20 	or more.

55.21 	EFFECTIVE DATE. This section is effective for refunds based on rent paid after 
55.22 	December 31, 2018.

55.23 	Sec. 5. Minnesota Statutes 2018, section 290A.19, is amended to read:
55.24 	290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT CERTIFICATE
55.25 	CERTIFICATES.
55.26 		Subdivision 1.Owner or managing agent to furnish rent certificate. (a) The owner 
55.27 	or managing agent of any property for which rent is paid for occupancy as a homestead 
55.28 	must furnish a certificate of rent paid to a person who is a renter on December 31, in the 
55.29 	form prescribed by the commissioner. If the renter moves before December 31, the owner 
55.30 	or managing agent may give the certificate to the renter at the time of moving, or mail the 
55.31 	certificate to the forwarding address if an address has been provided by the renter. The 
55.32 	certificate must be made available to the renter before February 1 of the year following the 
55.33 	year in which the rent was paid. The owner or managing agent must retain a duplicate of 
55.34 	each certificate or an equivalent record showing the same information for a period of three 
55.35 	years. The duplicate or other record must be made available to the commissioner upon 
55.36 	request.
56.1 	(b) The commissioner may require the owner or managing agent, through a simple 
56.2 	process, to furnish to the commissioner on or before March 1 a copy of each certificate of 
56.3 	rent paid furnished to a renter for rent paid in the prior year, in. The commissioner shall 
56.4 	prescribe the content, format, and manner prescribed by the commissioner of the form
56.5 	pursuant to section 270C.30. Prior to implementation, the commissioner, after consulting 
56.6 	with representatives of owners or managing agents, shall develop an implementation and 
56.7 	administration plan for the requirements of this paragraph that attempts to minimize financial 
56.8 	burdens, administration and compliance costs, and takes into consideration existing systems 
56.9 	of owners and managing agents.
56.10 	(c) For the purposes of this section, "owner" includes a park owner as defined under 
56.11 	section 327C.01, subdivision 6, and "property" includes a lot as defined under section 
56.12 	327C.01, subdivision 3.
56.13 	(d) Beginning with certificates of rent paid for 2021 rents, an owner or managing agent 
56.14 	must furnish certificates of rent paid that were created using the system developed under 
56.15 	subdivision 3 or provide equivalent data to the commissioner in a form and manner approved 
56.16 	by the commissioner. The commissioner must retain data collected under this paragraph at 
56.17 	least as long as is necessary to ensure compliance with this chapter. Data gathered under 
56.18 	this paragraph are return information, as defined in section 270B.02.
56.19 		Subd. 2.Rental market information. (a) Beginning with certificates of rent paid for 
56.20 	2021 rents, an owner or managing agent must submit the following data elements to the 
56.21 	commissioner about any property for which the owner or managing agent provides a 
56.22 	certificate of rent paid under subdivision 1:
56.23 	(1) the number of bedrooms in the rental unit;
56.24 	(2) whether utilities are included in the rent amount reported;
56.25 	(3) whether the renter paid a different rent amount than the market rate due to a subsidy; 
56.26 	and
56.27 	(4) the city, county, and five-digit zip code of the rental unit.
56.28 	(b) An owner or managing agent may submit the data using the electronic system 
56.29 	developed under subdivision 3, or provide equivalent data in a form and manner approved 
56.30 	by the commissioner.
56.31 	(c) The commissioner must retain data collected through the system at least as long as 
56.32 	is necessary to prepare the annual report required under section 290A.29. Data collected 
56.33 	under this subdivision are return information, as defined in section 270B.02.
57.1 	(d) Notwithstanding paragraph (a), an owner or managing agent is not required to provide 
57.2 	the data elements in paragraph (a) if equivalent data is available from a publicly accessible 
57.3 	source, including a data source from the United States Census Bureau or the United States 
57.4 	Department of Housing and Urban Development.
57.5 		Subd. 3.Electronic system for certificates of rent paid. (a) The commissioner must 
57.6 	develop and implement an electronic system for generating certificates of rent paid. The 
57.7 	system must allow an owner or managing agent to enter the information necessary to generate 
57.8 	a certificate of rent paid, and use the information provided to create a completed certificate 
57.9 	for distribution to renters. An owner or managing agent is responsible for furnishing the 
57.10 	certificate to a renter in accordance with subdivision 1. The system must be available by 
57.11 	January 1, 2021, for use for certificates of rent paid for 2020 rents.
57.12 	(b) In addition to any information required by the commissioner to administer the renter's 
57.13 	credit program and ensure compliance with this chapter, the system developed under this 
57.14 	subdivision must be capable of capturing the rental market information required under 
57.15 	subdivision 2.

57.16 	EFFECTIVE DATE. (a) The amendments to subdivisions 1 and 2 are effective for 
57.17 	refunds based on rents paid in 2021 and following years.
57.18 	(b) Subdivision 3 is effective July 1, 2019.

57.19 	Sec. 6. [290A.29] ANNUAL REPORT ON RENTS PAID IN MINNESOTA.
57.20 	(a) Using data collected under section 290A.19, subdivision 2, the commissioner must 
57.21 	annually prepare and publish a report on rents in Minnesota. The report must provide 
57.22 	aggregated summary data on rents, broken out by number of bedrooms, county, and other 
57.23 	significant geographical regions. At a minimum, the report must describe:
57.24 	(1) average and median rent amounts paid in the most recent year for which data is 
57.25 	available; and
57.26 	(2) to the extent data is available, year-to-year changes in the amount of rent paid.
57.27 	(b) By March 15, 2022, and March 15 of each following year, the commissioner must 
57.28 	submit the report to the chairs and ranking members of the house and senate committees 
57.29 	with jurisdiction over taxes, property taxes, and housing policy.

57.30 	EFFECTIVE DATE. This section is effective the day following final enactment.

58.1 	Sec. 7. Minnesota Statutes 2018, section 298.225, subdivision 1, is amended to read:
58.2 		Subdivision 1.Guaranteed distribution. (a) Except as provided under paragraph (c), 
58.3 	the distribution of the taconite production tax as provided in section 298.28, subdivisions 
58.4 	3 to 5, 6, paragraph (b), 7, and 8, shall equal the lesser of the following amounts:
58.5 	(1) the amount distributed pursuant to this section and section 298.28, with respect to 
58.6 	1983 production if the production for the year prior to the distribution year is no less than 
58.7 	42,000,000 taxable tons. If the production is less than 42,000,000 taxable tons, the amount 
58.8 	of the distributions shall be reduced proportionately at the rate of two percent for each 
58.9 	1,000,000 tons, or part of 1,000,000 tons by which the production is less than 42,000,000 
58.10 	tons; or
58.11 	(2)(i) for the distributions made pursuant to section 298.28, subdivisions 4, paragraphs 
58.12 	(b) and (c), and 6, paragraph (c), 31.2 percent of the amount distributed pursuant to this 
58.13 	section and section 298.28, with respect to 1983 production;
58.14 	(ii) for the distributions made pursuant to section 298.28, subdivision 5, paragraphs (b) 
58.15 	and (d), 75 percent of the amount distributed pursuant to this section and section 298.28, 
58.16 	with respect to 1983 production provided that the aid guarantee for distributions under 
58.17 	section 298.28, subdivision 5, paragraph (b), shall be reduced by five cents per taxable ton 
58.18 	for production years 2014 and thereafter.
58.19 	(b) The distribution of the taconite production tax as provided in section 298.28, 
58.20 	subdivision 2, shall equal the following amount:
58.21 	(1) if the production for the year prior to the distribution year is at least 42,000,000 
58.22 	taxable tons, the amount distributed pursuant to this section and section 298.28 with respect 
58.23 	to 1999 production; or
58.24 	(2) if the production for the year prior to the distribution year is less than 42,000,000 
58.25 	taxable tons, the amount distributed pursuant to this section and section 298.28 with respect 
58.26 	to 1999 production, reduced proportionately at the rate of two percent for each 1,000,000 
58.27 	tons or part of 1,000,000 tons by which the production is less than 42,000,000 tons.
58.28 	(c) The distribution of the taconite production tax under section 298.28, subdivision 3, 
58.29 	paragraph (a), must equal the amount distributed under 298.28, with respect to 1983 
58.30 	production.

58.31 	EFFECTIVE DATE. This section is effective for distributions in 2020 and thereafter.

59.1 	Sec. 8. Minnesota Statutes 2018, section 298.28, subdivision 3, is amended to read:
59.2 		Subd. 3.Cities; towns. (a) 12.5 cents per taxable ton, less any amount distributed under 
59.3 	subdivision 8, and paragraph (b), must be allocated to the taconite municipal aid account 
59.4 	to be distributed as provided in section 298.282. The amount allocated to the taconite 
59.5 	municipal aid account must be annually increased in the same proportion as the increase in 
59.6 	the implicit price deflator as provided in section 298.24, subdivision 1.
59.7 	(b) An amount must be allocated to towns or cities that is annually certified by the county 
59.8 	auditor of a county containing a taconite tax relief area as defined in section 273.134, 
59.9 	paragraph (b), within which there is (1) an organized township if, as of January 2, 1982, 
59.10 	more than 75 percent of the assessed valuation of the township consists of iron ore or (2) a 
59.11 	city if, as of January 2, 1980, more than 75 percent of the assessed valuation of the city 
59.12 	consists of iron ore.
59.13 	(c) The amount allocated under paragraph (b) will be the portion of a township's or city's 
59.14 	certified levy equal to the proportion of (1) the difference between 50 percent of January 
59.15 	2, 1982, assessed value in the case of a township and 50 percent of the January 2, 1980, 
59.16 	assessed value in the case of a city and its current assessed value to (2) the sum of its current 
59.17 	assessed value plus the difference determined in (1), provided that the amount distributed 
59.18 	shall not exceed $55 per capita in the case of a township or $75 per capita in the case of a 
59.19 	city. For purposes of this limitation, population will be determined according to the 1980 
59.20 	decennial census conducted by the United States Bureau of the Census. If the current assessed 
59.21 	value of the township exceeds 50 percent of the township's January 2, 1982, assessed value, 
59.22 	or if the current assessed value of the city exceeds 50 percent of the city's January 2, 1980, 
59.23 	assessed value, this paragraph shall not apply. For purposes of this paragraph, "assessed 
59.24 	value," when used in reference to years other than 1980 or 1982, means the appropriate net 
59.25 	tax capacities multiplied by 10.2.
59.26 	(d) In addition to other distributions under this subdivision, three cents per taxable ton 
59.27 	for distributions in 2009 must be allocated for distribution to towns that are entirely located 
59.28 	within the taconite tax relief area defined in section 273.134, paragraph (b). For distribution 
59.29 	in 2010 through 2014 and for distribution in 2018 and subsequent years, the three-cent 
59.30 	amount must be annually increased in the same proportion as the increase in the implicit 
59.31 	price deflator as provided in section 298.24, subdivision 1. The amount available under this 
59.32 	paragraph will be distributed to eligible towns on a per capita basis, provided that no town 
59.33 	may receive more than $50,000 in any year under this paragraph. Any amount of the 
59.34 	distribution that exceeds the $50,000 limitation for a town under this paragraph must be 
60.1 	redistributed on a per capita basis among the other eligible towns, to whose distributions 
60.2 	do not exceed $50,000.

60.3 	EFFECTIVE DATE. This section is effective for distributions in 2020 and thereafter.

60.4 	Sec. 9. Minnesota Statutes 2018, section 469.169, is amended by adding a subdivision to 
60.5 	read:
60.6 		Subd. 21.Additional border city allocations. (a) In addition to the tax reductions 
60.7 	authorized in subdivisions 12 to 20, the commissioner shall annually allocate $1,000,000 
60.8 	for tax reductions to border city enterprise zones in cities located on the western border of 
60.9 	the state. The commissioner shall allocate this amount among cities on a per capita basis. 
60.10 	Allocations made under this subdivision may be used for tax reductions under sections 
60.11 	469.171, 469.1732, and 469.1734, or for other offsets of taxes imposed on or remitted by 
60.12 	businesses located in the enterprise zone as provided by law, but only if the municipality 
60.13 	determines that the granting of the tax reduction or offset is necessary to retain a business 
60.14 	within or attract a business to the zone.
60.15 	(b) The allocations under this subdivision do not cancel or expire, but remain available 
60.16 	until used by the city.

60.17 	EFFECTIVE DATE. This section is effective July 1, 2020.

60.18 	Sec. 10. Minnesota Statutes 2018, section 469.171, subdivision 4, is amended to read:
60.19 		Subd. 4.Restriction. The tax reductions provided by this section shall not apply to (1) 
60.20 	a facility the primary purpose of which is one of the following: retail food and beverage 
60.21 	services, automobile sales or service, or the provision of recreation or entertainment, or a 
60.22 	private or commercial golf course, country club, massage parlor, tennis club, skating facility 
60.23 	including roller skating, skateboard, and ice skating, racquet sports facility, including any 
60.24 	handball or racquetball court, hot tub facility, suntan facility, or racetrack; (2) property of 
60.25 	a public utility; (3) property used in the operation of a financial institution; (4) property 
60.26 	owned by a fraternal or veterans' organization; or (5) property of a business operating under 
60.27 	a franchise agreement that requires the business to be located in the state; except that tax 
60.28 	reductions may be provided to a retail food or beverage facility or an automobile sales or 
60.29 	service facility, or a business a retail food or beverage facility operating under a franchise 
60.30 	agreement that requires the business to be located in this state except for such a franchised 
60.31 	retail food or beverage facility.

60.32 	EFFECTIVE DATE. This section is effective the day following final enactment.

61.1 	Sec. 11. Minnesota Statutes 2018, section 477A.011, subdivision 45, is amended to read:
61.2 		Subd. 45.Sparsity adjustment. ForThe sparsity adjustment is $200 for either:
61.3 	(1) a city with a population of 10,000 or more, the sparsity adjustment is 100 for any 
61.4 	city with and an average population density less than 150 per square mile, according to the 
61.5 	most recent federal census. For; or
61.6 	(2) a city with a population less than 10,000, the sparsity adjustment is 200 for any city 
61.7 	with and an average population density less than 30 per square mile, according to the most 
61.8 	recent federal census.
61.9 	The sparsity adjustment is zero for all other cities.

61.10 	EFFECTIVE DATE. This section is effective for aids payable in calendar year 2020 
61.11 	and thereafter.

61.12 	Sec. 12. Minnesota Statutes 2018, section 477A.013, subdivision 13, is amended to read:
61.13 		Subd. 13.Certified aid adjustments. (a) A city that received an aid base increase under 
61.14 	Minnesota Statutes 2012, section 477A.011, subdivision 36, paragraph (e), shall have its 
61.15 	total aid under subdivision 9 increased by an amount equal to $150,000 for aids payable in 
61.16 	2014 through 2018.
61.17 	(b) (a) A city that received an aid base increase under Minnesota Statutes 2012, section 
61.18 	477A.011, subdivision 36, paragraph (r), shall have its total aid under subdivision 9 increased 
61.19 	by an amount equal to $160,000 for aids payable in 2014 and thereafter.
61.20 	(c) A city that received a temporary aid increase under Minnesota Statutes 2012, section 
61.21 	477A.011, subdivision 36, paragraph (o), shall have its total aid under subdivision 9 increased 
61.22 	by an amount equal to $1,000,000 for aids payable in 2014 only.
61.23 	(b) The city of Floodwood shall have its total aid under subdivision 9 increased by 
61.24 	$20,000 for aids payable in 2020 through 2024.
61.25 	(c) The city of Hermantown shall have its total aid under subdivision 9 increased by 
61.26 	$200,000 for aids payable in 2020 through 2024.
61.27 	(d) The city of West St. Paul shall have its total aid under subdivision 9 increased by 
61.28 	$920,000 for aids payable in 2020 through 2024.
61.29 	(e) The city of Flensburg shall have its total aid under subdivision 9 increased by $38,400 
61.30 	for aids payable in 2020 only.
62.1 	(f) The city of Lilydale shall have its total aid under subdivision 9 increased by $275,000 
62.2 	for aids payable in 2020 only.
62.3 	(g) The city of Scanlon shall have its total aid under subdivision 9 increased by $40,000 
62.4 	for aids payable in 2020 to 2029.

62.5 	EFFECTIVE DATE. This section is effective for aids payable in calendar year 2020 
62.6 	and thereafter.

62.7 	Sec. 13. Minnesota Statutes 2018, section 477A.03, subdivision 2a, is amended to read:
62.8 		Subd. 2a.Cities. For aids payable in 2016 and 2017, the total aid paid under section 
62.9 	477A.013, subdivision 9, is $519,398,012. For aids payable in 2018 and thereafter 2019, 
62.10 	the total aid paid under section 477A.013, subdivision 9, is $534,398,012. For aids payable 
62.11 	in 2020 and thereafter, the total aid paid under section 477A.013, subdivision 9, is 
62.12 	$564,990,952.

62.13 	EFFECTIVE DATE. This section is effective for aids payable in calendar year 2020 
62.14 	and thereafter.

62.15 	Sec. 14. Minnesota Statutes 2018, section 477A.03, subdivision 2b, is amended to read:
62.16 		Subd. 2b.Counties. (a) For aids payable in 2018 through 2024 and 2019, the total aid 
62.17 	payable under section 477A.0124, subdivision 3, is $103,795,000, of which $3,000,000 
62.18 	shall be allocated as required under Laws 2014, chapter 150, article 4, section 6. For aids 
62.19 	payable in 2020 through 2024, the total aid payable under section 477A.0124, subdivision 
62.20 	3, is $119,091,470 and is subject to the allocations under paragraph (c). For aids payable 
62.21 	in 2025 and thereafter, the total aid payable under section 477A.0124, subdivision 3, is 
62.22 	$100,795,000 $116,091,470. Each calendar year, $500,000 of this appropriation shall be 
62.23 	retained by the commissioner of revenue to make reimbursements to the commissioner of 
62.24 	management and budget for payments made under section 611.27. The reimbursements 
62.25 	shall be to defray the additional costs associated with court-ordered counsel under section 
62.26 	611.27. Any retained amounts not used for reimbursement in a year shall be included in the 
62.27 	next distribution of county need aid that is certified to the county auditors for the purpose 
62.28 	of property tax reduction for the next taxes payable year.
62.29 	(b) For aids payable in 2018 and thereafter 2019, the total aid under section 477A.0124, 
62.30 	subdivision 4, is $130,873,444. For aids payable in 2020 and thereafter, the total aid under 
62.31 	section 477A.0124, subdivision 4, is $146,169,914. The commissioner of revenue shall 
62.32 	transfer to the commissioner of management and budget $207,000 annually for the cost of 
63.1 	preparation of local impact notes as required by section 3.987, and other local government 
63.2 	activities. The commissioner of revenue shall transfer to the commissioner of education 
63.3 	$7,000 annually for the cost of preparation of local impact notes for school districts as 
63.4 	required by section 3.987. The commissioner of revenue shall deduct the amounts transferred 
63.5 	under this paragraph from the appropriation under this paragraph. The amounts transferred 
63.6 	are appropriated to the commissioner of management and budget and the commissioner of 
63.7 	education respectively.
63.8 	(c) For aids payable under paragraph (a) in 2020 through 2024, $3,000,000 shall be 
63.9 	allocated as required under Laws 2014, chapter 150, article 4, section 6. For aids payable 
63.10 	under paragraph (a) in 2020, an additional $750,000 must be allocated to Mahnomen County 
63.11 	before the money appropriated to county need aid is apportioned among the counties. Of 
63.12 	this increased aid amount allocated to Mahnomen County, one-third must be used by the 
63.13 	county for the Mahnomen Health Center and one-third must be paid from the county to the 
63.14 	White Earth Band of Ojibwe to reimburse the band for the costs of delivering child welfare 
63.15 	services.

63.16 	EFFECTIVE DATE. This section is effective for aids payable in calendar year 2020 
63.17 	and thereafter.

63.18 	Sec. 15. STATE FIRE AID PENALTY FORGIVENESS; AUSTIN.
 63.19 	Notwithstanding any contrary provision of law, the city of Austin shall receive both its 
63.20 	2016 state fire aid payment under Minnesota Statutes, section 69.021, subdivision 7, and 
63.21 	its 2016 supplemental state aid payment under Minnesota Statutes, section 423A.022, 
63.22 	provided that the sum of the fire state aid and the supplemental state aid that the city 
63.23 	transmitted to the Austin Parttime Firefighters Relief Association in calendar year 2015 to 
63.24 	fund the volunteers firefighters' service pensions met or exceeded the amount required under 
63.25 	the bylaws of that association. The commissioner of revenue shall make a payment of 
63.26 	$103,891.48 for the state fire aid and $25,201.92 for the supplemental aid to the city no 
63.27 	later than June 30, 2019. $129,093.40 in fiscal year 2019 is appropriated from the general 
63.28 	fund to the commissioner of revenue to make the payments under this section.

63.29 	EFFECTIVE DATE. This section is effective the day following final enactment.

63.30 	Sec. 16. APPROPRIATION OF LAPSED AMOUNTS; FIRE REMEDIATION 
63.31 	GRANTS.
 63.32 	(a) $643,729 in fiscal year 2019 is appropriated from the general fund to the commissioner 
63.33 	of public safety for grants to remediate the effects of fires in the city of Melrose on September 
64.1 	8, 2016. This appropriation represents the amounts that lapsed by the terms of the 
64.2 	appropriation in Laws 2017, First Special Session chapter 1, article 4, section 31.
64.3 	(b) A grant recipient must use the money appropriated under this section for remediation 
64.4 	costs, including disaster recovery, infrastructure, reimbursement for emergency personnel 
64.5 	costs, reimbursement for equipment costs, and reimbursements for property tax abatements, 
64.6 	incurred by public or private entities as a result of the fires. This is a onetime appropriation 
64.7 	and is available until June 30, 2022.

64.8 	EFFECTIVE DATE. This section is effective the day following final enactment.

64.9 	Sec. 17. APPROPRIATION.
 64.10 	$5,000 in fiscal year 2020 only is appropriated from the general fund to the commissioner 
64.11 	of revenue for a grant of $2,600 to the city of Mazeppa and a grant of $2,400 to Wabasha 
64.12 	County. The grants shall be paid by July 20, 2019, and may be used for property tax 
64.13 	abatements and other costs incurred by public and private entities as a result of a fire in the 
64.14 	city of Mazeppa on March 11, 2018. This is a onetime appropriation.

64.15 	EFFECTIVE DATE. This section is effective July 1, 2019.

64.16 	ARTICLE 3
64.17 	LOCAL TAXES

64.18 	Section 1. Minnesota Statutes 2018, section 297A.99, subdivision 1, is amended to read:
64.19 		Subdivision 1.Authorization; scope. (a) A political subdivision of this state may impose 
64.20 	a general sales tax (1) under section 297A.992, (2) under section 297A.993, (3) if permitted 
64.21 	by special law, or (4) if the political subdivision enacted and imposed the tax before January 
64.22 	1, 1982, and its predecessor provision.
64.23 	(b) This section governs the imposition of a general sales tax by the political subdivision. 
64.24 	The provisions of this section preempt the provisions of any special law:
64.25 	(1) enacted before June 2, 1997, or
64.26 	(2) enacted on or after June 2, 1997, that does not explicitly exempt the special law 
64.27 	provision from this section's rules by reference.
64.28 	(c) This section does not apply to or preempt a sales tax on motor vehicles or a special 
64.29 	excise tax on motor vehicles.
65.1 	(d) A political subdivision may not advertise or expend funds for the promotion of a 
65.2 	referendum to support imposing a local option sales tax. and may only spend funds related 
65.3 	to imposing a local sales tax to:
65.4 	(e) Notwithstanding paragraph (d), a political subdivision may expend funds to:
65.5 	(1) conduct the referendum;
65.6 	(2) disseminate information included in the resolution adopted under subdivision 2, but 
65.7 	only if the disseminated information includes a list of specific projects and the cost of each 
65.8 	individual project;
65.9 	(3) provide notice of, and conduct public forums at which proponents and opponents on 
65.10 	the merits of the referendum are given equal time to express their opinions on the merits of 
65.11 	the referendum;
65.12 	(4) provide facts and data on the impact of the proposed local sales tax on consumer 
65.13 	purchases; and
65.14 	(5) provide facts and data related to the individual programs and projects to be funded 
65.15 	with the local sales tax.

65.16 	EFFECTIVE DATE. This section is effective the day following final enactment.

65.17 	Sec. 2. Minnesota Statutes 2018, section 297A.99, is amended by adding a subdivision to 
65.18 	read:
65.19 		Subd. 1a.Purpose statement. Local sales taxes are to be used instead of traditional 
65.20 	local revenues only for construction and rehabilitation of capital projects when a clear 
65.21 	regional benefit beyond the taxing jurisdiction can be demonstrated. Use of local sales tax 
65.22 	revenues for local projects decreases the benefits to taxpayers of the deductibility of local 
65.23 	property taxes and the state assistance provided through the property tax refund system and 
65.24 	increases the fiscal inequities between similar communities.

65.25 	Sec. 3. Minnesota Statutes 2018, section 297A.99, subdivision 2, is amended to read:
65.26 		Subd. 2.Local resolution before application for authority. (a) Before the governing 
65.27 	body of a political subdivision requests legislative approval of to impose a local sales tax 
65.28 	authorized by a special law for a local sales tax that is administered under this section, it 
65.29 	shall adopt a resolution indicating its approval of the tax. The resolution must include, at a 
65.30 	minimum,the following information on:
65.31 	(1) the proposed tax rate, how the revenues will be used,;
66.1 	(2) a detailed description of no more than five capital projects that will be funded with 
66.2 	revenue from the tax;
66.3 	(3) documentation of the share of the economic benefit to or use of each project by 
66.4 	persons residing, or businesses located, outside of the jurisdiction;
66.5 	(4) the amount of local sales tax revenue that would be used for each project and the 
66.6 	estimated time needed to raise that amount of revenue; and
66.7 	(5) the total revenue that will be raised for all projects before the tax expires, and the 
66.8 	estimated length of time that the tax will be in effect if all proposed projects are funded.
66.9 	This subdivision applies to local laws enacted after June 30, 1998. (b) The jurisdiction 
66.10 	seeking authority to impose a local sales tax by special law must submit the resolution in 
66.11 	paragraph (a) along with underlying documentation indicating how the benefits under 
66.12 	paragraph (a), clause (3), were determined, to the chairs of both the senate and house 
66.13 	committees with jurisdiction over taxes no later than January 31 of the year in which the 
66.14 	jurisdiction is seeking a special law authorizing the tax.
66.15 	(c) The special legislation granting local sales tax authority is not required to allow 
66.16 	funding for all projects listed in the resolution with the revenue from the local sales tax, but 
66.17 	must not include any projects not contained in the resolution.

66.18 	EFFECTIVE DATE. This section is effective the day following final enactment and 
66.19 	applies to all local sales taxes not authorized by the legislature before July 1, 2019.

66.20 	Sec. 4. Minnesota Statutes 2018, section 297A.99, subdivision 3, is amended to read:
66.21 		Subd. 3.Legislative authority required before voter approval; requirements for 
66.22 	adoption, use, termination. (a) A political subdivision must receive legislative authority 
66.23 	to impose a local sales tax before submitting the tax for approval by voters of the political 
66.24 	subdivision. Imposition of a local sales tax is subject to approval by voters of the political 
66.25 	subdivision at a general election. The election must be conducted before at a general election 
66.26 	within the two-year period after the governing body of the political subdivision requests 
66.27 	legislative approval of has received authority to impose the tax. If the authorizing legislation 
66.28 	allows the tax to be imposed for more than one project, there must be a separate question 
66.29 	approving the use of the tax revenue for each project. Notwithstanding the authorizing 
66.30 	legislation, a project that is not approved by the voters may not be funded with the local 
66.31 	sales tax revenue and the termination date of the tax set in the authorizing legislation must 
66.32 	be reduced proportionately based on the share of that project's cost to the total costs of all 
66.33 	projects included in the authorizing legislation.
67.1 	(b) The proceeds of the tax must be dedicated exclusively to payment of the cost of a
67.2 	construction and rehabilitation costs and associated bonding costs related to the specific 
67.3 	capital improvement which is designated at least 90 days before the referendum on imposition 
67.4 	of the tax is conducted projects that were approved by the voters under paragraph (a).
67.5 	(c) The tax must terminate after the improvement designated under paragraph (b) has 
67.6 	been completed the revenues raised are sufficient to fund the projects approved by the voters 
67.7 	under paragraph (a).
67.8 	(d) After a sales tax imposed by a political subdivision has expired or been terminated, 
67.9 	the political subdivision is prohibited from imposing a local sales tax for a period of one 
67.10 	year. Notwithstanding subdivision 13, this paragraph applies to all local sales taxes in effect 
67.11 	at the time of or imposed after May 26, 1999.
67.12 	(e) Notwithstanding paragraph (a), if a political subdivision received voter approval to 
67.13 	seek authority for a local sales tax at the November 6, 2018, general election and is granted 
67.14 	authority to impose a local sales tax before January 1, 2021, the tax may be imposed without 
67.15 	an additional referendum provided that it meets the requirements of subdivision 2 and the 
67.16 	list of specific projects contained in the resolution does not conflict with the projects listed 
67.17 	in the approving referendum.

67.18 	EFFECTIVE DATE. This section is effective the day following final enactment and 
67.19 	applies to all local sales taxes not authorized by the legislature before July 1, 2019.

67.20 	Sec. 5. Laws 1980, chapter 511, section 1, subdivision 1, is amended to read:
67.21 		Subdivision 1.(a) Minnesota Statutes, section 477A.01, Subdivision 18 477A.016, shall 
67.22 	not be deemed to prohibit the city of Duluth from amending its sales and use tax ordinances 
67.23 	so as to impose a sales or and use tax at the rate of one percent upon any or all sales or uses 
67.24 	which are taxed by the state of Minnesota pursuant to Minnesota Statutes, chapter 297A or 
67.25 	297B.
67.26 	(b) Notwithstanding Minnesota Statutes, section 477A.016, or any ordinance, city charter, 
67.27 	or other provision of law, pursuant to the approval of the voters at the election on November 
67.28 	7, 2017, the city of Duluth may impose by ordinance an additional sales and use tax of 
67.29 	one-half of one percent for the purposes specified in paragraph (c). The provisions of 
67.30 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
67.31 	enforcement of the taxes authorized under this paragraph. The tax may not be imposed until 
67.32 	the city complies with the provisions of section 31.
68.1 	(c) Revenues received from the tax authorized by paragraph (b) must be used to pay all 
68.2 	or part of the capital and administrative costs of street, curb, gutter, sidewalk, and bridge 
68.3 	improvements including related lighting and signals in the city of Duluth as outlined in the 
68.4 	Duluth Street Improvement Program 2017, developed by the engineer of the city of Duluth 
68.5 	as designated August 8, 2017.
68.6 	(d) The city of Duluth, pursuant to the approval of the voters at the November 7, 2017, 
68.7 	referendum authorizing the imposition of the taxes in this section, may issue bonds under 
68.8 	Minnesota Statutes, chapter 475, to pay capital and administrative expenses for the projects 
68.9 	described in paragraph (c), until the tax terminates as provided in paragraph (e). A separate 
68.10 	election to approve the bonds under Minnesota Statutes, section 475.58, is not required.
68.11 	(e) The tax authorized under this subdivision terminates at the earlier of: (1) 25 years 
68.12 	after the date of initial imposition of the tax; or (2) when the city council determines that 
68.13 	sufficient funds have been raised from the tax to finance the capital and administrative costs 
68.14 	of the improvements described in paragraph (c), plus the additional amount needed to pay 
68.15 	the costs related to issuance of bonds under paragraph (d), including interest bonds. Any 
68.16 	funds remaining after completion of the projects specified in paragraph (c) and retirement 
68.17 	or redemption of bonds in paragraph (d) shall be placed in the general fund of the city. The 
68.18 	tax imposed under paragraph (b) may expire at an earlier time if the city so determines by 
68.19 	ordinance.

68.20 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
68.21 	city of Duluth and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
68.22 	subdivisions 2 and 3.

68.23 	Sec. 6. Laws 1986, chapter 396, section 5, as amended by Laws 2001, First Special Session 
68.24 	chapter 5, article 12, section 87, and Laws 2012, chapter 299, article 3, section 3, is amended 
68.25 	to read:
68.26 	Sec. 5. LIQUOR, LODGING, AND RESTAURANT TAXES.
 68.27 	The city may, by resolution, levy in addition to taxes authorized by other law:
68.28 	(1) a sales tax of not more than three percent on the gross receipts on retail on-sales of 
68.29 	intoxicating liquor and fermented malt beverages when sold at licensed on-sale liquor 
68.30 	establishments located within the downtown taxing area, provided that this tax may not be 
68.31 	imposed if sales of intoxicating liquor and fermented malt beverages are exempt from 
68.32 	taxation under chapter 297A;
69.1 	(2) a sales tax of not more than three percent on the gross receipts from the furnishing 
69.2 	for consideration of lodging for a period of less than 30 days at a hotel, motel, rooming 
69.3 	house, tourist court, or trailer camp located within the city by a hotel or motel which has 
69.4 	more than 50 rooms available for lodging; the tax imposed under this clause shall be at a 
69.5 	rate that, when added to the sum of the rate of the sales tax imposed under Minnesota 
69.6 	Statutes, chapter 297A, the rate of the sales tax imposed under section 4, and the rate of any 
69.7 	other taxes on lodging in the city of Minneapolis, equals 13 percent; and
69.8 	(3) a sales tax of not more than three percent on the gross receipts on all sales of food 
69.9 	primarily for consumption on or off the premises by restaurants and places of refreshment 
69.10 	as defined by resolution of the city that occur within the downtown taxing area.
69.11 	The taxes authorized by this section must not be terminated before January 1, 2047. The 
69.12 	taxes shall be imposed and may be adjusted periodically by the city council such that the 
69.13 	rates imposed produce revenue sufficient, together with the tax imposed under section 4, 
69.14 	to finance the purposes described in Minnesota Statutes, section 297A.994, and section 4, 
69.15 	subdivisions 3 and 4. These taxes shall be applied, first, as provided in Minnesota Statutes, 
69.16 	section 297A.994, subdivision 3, clauses (1) to (3), and then, solely to pay, secure, maintain, 
69.17 	and fund the payment of any principal of, premium on, and interest on any bonds or any 
69.18 	other purposes in section 4, subdivision 3 or 4. The commissioner of revenue may enter 
69.19 	into appropriate agreements with the city to provide for the collection of these taxes by the 
69.20 	state on behalf of the city. These taxes shall be subject to the same interest, penalties, and 
69.21 	enforcement provisions as the taxes imposed under Minnesota Statutes, chapter 297A.

69.22 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
69.23 	30, 2019.

69.24 	Sec. 7. Laws 1986, chapter 462, section 31, as amended by Laws 1991, chapter 291, article 
69.25 	8, section 24, and Laws 2011, chapter 112, article 4, section 6, is amended to read:
69.26 	Sec. 31. AUTHORITY FOR TAXATION.
 69.27 	Notwithstanding Minnesota Statutes, section 477A.016, or any other law, and 
69.28 	supplemental to the tax imposed by Laws 1982, chapter 523, article 25, section 1, the city 
69.29 	of St. Paul may impose, by ordinance, a tax, at a rate not greater than three four percent, on 
69.30 	the gross receipts from the furnishing for consideration of lodging and related services at a 
69.31 	hotel, rooming house, tourist court, motel, or resort, other than the renting or leasing of 
69.32 	space for a continuous period of 30 days or more. The tax does not apply to the furnishing 
69.33 	of lodging and related services by a business having less than 50 lodging rooms. The tax 
70.1 	shall be collected by and its proceeds paid to the city. Ninety-five percent of the revenues 
70.2 	generated by this tax shall be used to fund a convention bureau to market and promote the 
70.3 	city as a tourist or convention center.

70.4 	EFFECTIVE DATE. This section is effective the first day of the calendar quarter 
70.5 	beginning at least 30 days after the governing body of the city of St. Paul and its chief 
70.6 	clerical officer comply with Minnesota Statutes, section 645.021, subdivisions 2 and 3.

70.7 	Sec. 8. Laws 1994, chapter 587, article 9, section 11, is amended to read:
70.8 	Sec. 11. TWO HARBORS LODGING TAX.
 70.9 	Notwithstanding Minnesota Statutes, section 477A.016, or other law, in addition to a 
70.10 	tax authorized in Minnesota Statutes, section 469.190, the city of Two Harbors may impose, 
70.11 	by ordinance, a tax of up to one percent on the gross receipts subject to the lodging tax 
70.12 	under Minnesota Statutes, section 469.190. The proceeds of the tax shall be dedicated and 
70.13 	used to provide preservation, display, and interpretation of the tug boat Edna G. The total 
70.14 	tax imposed by the city under this section, by Lake County under section 23, and under 
70.15 	Minnesota Statutes, section 469.190, shall not exceed three five percent.

70.16 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
70.17 	city of Two Harbors and its chief clerical officer comply with Minnesota Statutes, section 
70.18 	645.021, subdivisions 2 and 3.

70.19 	Sec. 9. Laws 1998, chapter 389, article 8, section 45, subdivision 1, is amended to read:
70.20 		Subdivision 1.Sales and use taxes. (a) Notwithstanding Minnesota Statutes, section 
70.21 	477A.016, or any other provision of law, ordinance, or city charter, if approved by the voters 
70.22 	of the city at the next general election held after the date of final enactment of this act, the 
70.23 	city of Two Harbors may impose by ordinance, a sales and use tax at a rate of up to one-half 
70.24 	of one percent for the purposes specified in subdivision 3, paragraph (a).
70.25 	(b) In addition to the tax in paragraph (a) and notwithstanding Minnesota Statutes, 
70.26 	sections 297A.99 and 477A.016, or any other law, ordinance, or city charter, and as approved 
70.27 	by the voters at the November 6, 2018, general election, the city of Two Harbors may, by 
70.28 	ordinance, impose an additional sales and use tax at a rate of one-half of one percent for 
70.29 	the purposes specified in subdivision 3, paragraph (b). The tax may not be imposed until 
70.30 	the city complies with the provisions of section 31.
71.1 	(c) The provisions of Minnesota Statutes, section 297A.48 297A.99, govern the 
71.2 	imposition, administration, collection, and enforcement of the tax authorized under this 
71.3 	subdivision.

71.4 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
71.5 	city of Two Harbors and its chief clerical officer comply with Minnesota Statutes, section 
71.6 	645.021, subdivisions 2 and 3.

71.7 	Sec. 10. Laws 1998, chapter 389, article 8, section 45, subdivision 3, as amended by Laws 
71.8 	2008, chapter 366, article 7, section 11, is amended to read:
71.9 		Subd. 3. Use of revenues. (a) Revenues received from the taxes authorized under 
71.10 	subdivision 1, paragraph (a), must be used for sanitary sewer separation, wastewater 
71.11 	treatment, water system improvements, and harbor refuge development projects.
71.12 	(b) Revenues from the tax authorized under subdivision 1, paragraph (b), must be used 
71.13 	by the city of Two Harbors to pay the costs of collecting and administering the tax and to 
71.14 	finance the capital and administrative costs of water and sewer infrastructure projects 
71.15 	including gravity-fed sewer mains, water mains, drain tile, service lines, street patching, 
71.16 	acquiring property, related engineering, and construction expenses.

71.17 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
71.18 	city of Two Harbors and its chief clerical officer comply with Minnesota Statutes, section 
71.19 	645.021, subdivisions 2 and 3.

71.20 	Sec. 11. Laws 1998, chapter 389, article 8, section 45, subdivision 4, is amended to read:
71.21 		Subd. 4.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
71.22 	chapter 475, to finance the capital expenditure and improvement projects under subdivision 
71.23 	1, paragraph (a). An election to approve the bonds under Minnesota Statutes, section 475.58, 
71.24 	may be held in combination with the election to authorize imposition of the tax under 
71.25 	subdivision 1, paragraph (a). Whether to permit imposition of the tax and issuance of bonds 
71.26 	may be posed to the voters as a single question. The question must state that the sales tax 
71.27 	revenues are pledged to pay the bonds, but that the bonds are general obligations and will 
71.28 	be guaranteed by the city's property taxes.
71.29 	(b) The city may issue bonds under Minnesota Statutes, chapter 475, to pay capital and 
71.30 	administrative expenses for the projects described in subdivision 3, paragraph (b), in an 
71.31 	amount that does not exceed $30,000,000. An election to approve the bonds under Minnesota 
71.32 	Statutes, section 475.58, is not required.
72.1 	(c) The issuance of bonds under this subdivision is not subject to Minnesota Statutes, 
72.2 	section 275.60.
72.3 	(c) (d) The bonds are not included in computing any debt limitation applicable to the 
72.4 	city, and the levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and 
72.5 	interest on the bonds is not subject to any levy limitation.
72.6 	The aggregate principal amount of bonds, plus the aggregate of the taxes used directly to 
72.7 	pay eligible capital expenditures and improvements under subdivision 3, paragraph (a), may 
72.8 	not exceed $20,000,000, plus an amount equal to the costs related to issuance of the bonds.
72.9 	(d) (e) The taxes may be pledged to and used for the payment of the bonds and any bonds 
72.10 	issued to refund them, only if the bonds and any refunding bonds are general obligations 
72.11 	of the city.

72.12 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
72.13 	city of Two Harbors and its chief clerical officer comply with Minnesota Statutes, section 
72.14 	645.021, subdivisions 2 and 3.

72.15 	Sec. 12. Laws 1998, chapter 389, article 8, section 45, subdivision 5, is amended to read:
72.16 		Subd. 5.Termination of taxes. (a) The authority granted under subdivision 1, paragraph 
72.17 	(a), to the city of Two Harbors to impose sales and use taxes expires when the costs of the 
72.18 	projects described in subdivision 3, paragraph (a), have been paid.
72.19 	(b) The authority granted under subdivision 1, paragraph (b), expires at the earlier of: 
72.20 	(1) 25 years after the tax is first imposed; or (2) when the city council determines that the 
72.21 	amount of revenues received from the taxes first equals or exceeds $30,000,000, plus the 
72.22 	additional amount needed to pay the costs related to issuance of bonds under subdivision 
72.23 	4, paragraph (b), including interest on the bonds. Any funds remaining after completion of 
72.24 	the project and retirement or redemption of the bonds may be placed in the general fund of 
72.25 	the city. The taxes imposed under subdivision 1, paragraph (b), may expire at an earlier 
72.26 	time if the city so determines by ordinance.

72.27 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
72.28 	city of Two Harbors and its chief clerical officer comply with Minnesota Statutes, section 
72.29 	645.021, subdivisions 2 and 3.

73.1 	Sec. 13. Laws 2011, First Special Session chapter 7, article 4, section 10, subdivision 3, 
73.2 	is amended to read:
73.3 		Subd. 3.Use of revenues. Revenues received from taxes authorized by subdivisions 1 
73.4 	and 2 must be used by the city to pay the cost of collecting the taxes and to pay for the 
73.5 	following projects:
73.6 	(1) $4,500,000 for construction and completion of park improvement projects, including 
73.7 	St. Louis River riverfront improvements; Veteran's Park construction and improvements; 
73.8 	improvements to the Hilltop Park soccer complex and Braun Park baseball complex; capital 
73.9 	equipment and building and grounds improvements at the Pine Valley Park/Pine Valley 
73.10 	Hockey Arena/Cloquet Area Recreation Center; and development of pedestrian trails within 
73.11 	the city;
73.12 	(2) $5,800,00 for extension of utilities and the construction of all improvements associated 
73.13 	with the development of property adjacent to Highway 33 and Interstate Highway 35, 
73.14 	including payment of all debt service on bonds issued for these; and
73.15 	(3) $6,200,000 for engineering and construction of infrastructure improvements, 
73.16 	including, but not limited to, storm sewer, sanitary sewer, and water in areas identified as 
73.17 	part of the city's comprehensive land use plan.
73.18 	Authorized expenses include, but are not limited to, acquiring property and paying 
73.19 	construction expenses related to these improvements, and paying debt service on bonds or 
73.20 	other obligations issued to finance acquisition and construction of these improvements.
73.21 	Notwithstanding the revenue allocations in clauses (1) and (3), if the amount spent for the 
73.22 	improvements under clause (2) are less than the $5,800,000 allowed under that clause, the 
73.23 	total amount spent for the purposes listed in clauses (1) and (3) may be increased by the 
73.24 	difference between $5,800,000 and the amount actually spent under clause (2). However, 
73.25 	the total expenditures for projects under this subdivision may not exceed $16,500,000, 
73.26 	excluding any costs related to issuance of bonds under subdivision 4.

73.27 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
73.28 	city of Cloquet and its chief clerical officer comply with the provisions of section 645.021, 
73.29 	subdivisions 2 and 3.

73.30 	Sec. 14. CITY OF AVON; TAXES AUTHORIZED.
 73.31 		Subdivision 1.Sales and use tax; authorization. Notwithstanding Minnesota Statutes, 
73.32 	section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city 
73.33 	charter, the city of Avon, pursuant to approval by the voters at the general election on 
74.1 	November 6, 2018, may impose by ordinance a sales and use tax of up to one-half of one 
74.2 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
74.3 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
74.4 	administration, collection, and enforcement of the tax authorized under this subdivision. 
74.5 	The tax may not be imposed until the city complies with the provisions of section 31.
74.6 		Subd. 2.Use of revenues. Revenues received from taxes authorized by subdivision 1 
74.7 	must be used by the city to:
74.8 	(1) pay the costs of collecting and administering the tax;
74.9 	(2) pay the capital and administrative costs of transportation improvement projects as 
74.10 	adopted in the city of Avon's street priority improvement plan; and
74.11 	(3) pay debt service on bonds issued under subdivision 3 or other obligations issued to 
74.12 	finance the improvements listed in this subdivision in the city.
74.13 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
74.14 	chapter 475, to pay the costs of the projects authorized in subdivision 2. The aggregate 
74.15 	principal amount of bonds issued under this subdivision may not exceed $1,500,000 plus 
74.16 	an amount to be applied to the payment of the costs of issuing the bonds. The bonds may 
74.17 	be paid from or secured by any funds available to the city, including the tax authorized 
74.18 	under subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota 
74.19 	Statutes, sections 275.60 and 275.61.
74.20 	(b) The bonds are not included in computing any debt limitation applicable to the city, 
74.21 	and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest 
74.22 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
74.23 	under Minnesota Statutes, section 475.58, is not required.
74.24 		Subd. 4.Termination of taxes. (a) The tax imposed under subdivision 1 expires at the 
74.25 	earlier of: (1) December 31, 2045; or (2) when the city council determines that $1,500,000 
74.26 	has been received from the tax to pay for the cost of the projects authorized under subdivision 
74.27 	2, plus an amount sufficient to pay the costs related to issuance of the bonds authorized 
74.28 	under subdivision 3, including interest on the bonds.
74.29 	(b) Any funds remaining after payment of all such costs and retirement or redemption 
74.30 	of the bonds shall be placed in the general fund of the city. The tax imposed under subdivision 
74.31 	1 may expire at an earlier time if the city so determines by ordinance.

75.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
75.2 	city and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
75.3 	subdivisions 2 and 3.

75.4 	Sec. 15. CITY OF BLUE EARTH; LOCAL TAX AUTHORIZED.
 75.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
75.6 	section 477A.016, or any other law, ordinance, or city charter, and as approved by the voters 
75.7 	at the general election of November 6, 2018, the city of Blue Earth may impose by ordinance 
75.8 	a sales and use tax of one-half of one percent for the purposes specified in subdivision 2. 
75.9 	Except as otherwise provided in this section, the provisions of Minnesota Statutes, section 
75.10 	297A.99, govern the imposition, administration, collection, and enforcement of the tax 
75.11 	authorized under this subdivision. The tax may not be imposed until the city complies with 
75.12 	the provisions of section 31.
75.13 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
75.14 	under subdivision 1 must be used by the city of Blue Earth to pay the costs of collecting 
75.15 	and administering the tax and to finance the capital and administrative costs of constructing 
75.16 	and funding sewer plant improvements, street reconstruction projects, and recreational 
75.17 	amenities. The total that may be raised from the tax to pay for these projects is limited to 
75.18 	$5,000,000, plus the costs related to the issuance and paying debt service on bonds for these 
75.19 	projects.
75.20 		Subd. 3.Bonding authority. (a) The city of Blue Earth may issue bonds under Minnesota 
75.21 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
75.22 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
75.23 	not exceed $5,000,000, plus an amount to be applied to the payment of the costs of issuing 
75.24 	the bonds. The bonds may be paid from or secured by any funds available to the city of 
75.25 	Blue Earth, including the tax authorized under subdivision 1. The issuance of bonds under 
75.26 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
75.27 	(b) The bonds are not included in computing any debt limitation applicable to the city 
75.28 	of Blue Earth, and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
75.29 	principal and interest on the bonds is not subject to any levy limitation. A separate election 
75.30 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
75.31 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
75.32 	earlier of: (1) 25 years after the tax is first imposed; or (2) when the city council determines 
75.33 	that $5,000,000, plus an amount sufficient to pay the costs related to issuing the bonds 
75.34 	authorized under subdivision 3, including interest on the bonds, has been received from the 
76.1 	tax to pay for the cost of the projects authorized under subdivision 2. Any funds remaining 
76.2 	after payment of all such costs and retirement or redemption of the bonds due to timing of 
76.3 	the termination under Minnesota Statutes, section 297A.99, shall be placed in the general 
76.4 	fund of the city. The tax imposed under subdivision 1 may expire at an earlier time if the 
76.5 	city so determines by ordinance.

76.6 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
76.7 	city of Blue Earth and its chief clerical officer comply with Minnesota Statutes, section 
76.8 	645.021, subdivisions 2 and 3.

76.9 	Sec. 16. CITY OF CAMBRIDGE; TAX AUTHORIZED.
 76.10 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
76.11 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
76.12 	and as approved by the voters at the November 6, 2018, general election, the city of 
76.13 	Cambridge may impose, by ordinance, a sales and use tax of one-half of one percent for 
76.14 	the purposes specified in subdivision 2. Except as otherwise provided in this section, the 
76.15 	provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
76.16 	collection, and enforcement of the tax authorized under this subdivision. The tax may not 
76.17 	be imposed until the city complies with the provisions of section 31 as it relates to funding 
76.18 	of the street improvements in subdivision 2, clause (2).
76.19 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
76.20 	under subdivision 1 must be used by the city of Cambridge to pay the costs of collecting 
76.21 	and administering the tax and paying for the following infrastructure projects in the city, 
76.22 	including securing and paying debt service on bonds issued to finance all or part of the 
76.23 	following projects:
76.24 	(1) $8,000,000 plus associated bonding costs for construction of a new facility to house 
76.25 	the Cambridge Public Library and the East Central Regional Library Headquarters; and
76.26 	(2) $14,000,000 plus associated bonding costs for street improvements outlined in the 
76.27 	Street Capital Improvement Program approved by the city council as of January 22, 2019, 
76.28 	and outdoor park improvements described in the park master plan as of January 22, 2019.
76.29 		Subd. 3.Bonding authority. (a) The city of Cambridge may issue bonds under Minnesota 
76.30 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
76.31 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
76.32 	not exceed: (1) $8,000,000 for the project listed in subdivision 2, clause (1), plus an amount 
76.33 	applied to the payment of costs of issuing the bonds; and (2) $14,000,000 for the projects 
77.1 	listed in subdivision 2, clause (2), plus an amount applied to the payment of costs of issuing 
77.2 	the bonds. The bonds may be paid from or secured by any funds available to the city of 
77.3 	Cambridge, including the tax authorized under subdivision 1. The issuance of bonds under 
77.4 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
77.5 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
77.6 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
77.7 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
77.8 	under Minnesota Statutes, section 475.58, is not required.
77.9 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
77.10 	earlier of: (1) December 31, 2043; or (2) when the city council determines that the city has 
77.11 	received from this tax $22,000,000 to fund the projects listed in subdivision 2 plus an amount 
77.12 	sufficient to pay costs, including interest costs, related to the issuance of the bonds authorized 
77.13 	in subdivision 3. Any funds remaining after payment of the allowed costs due to timing of 
77.14 	the termination under Minnesota Statutes, section 297A.99, shall be placed in the city's 
77.15 	general fund. The tax imposed under subdivision 1 may expire at an earlier time if the city 
77.16 	so determines by ordinance.

77.17 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
77.18 	city of Cambridge and its chief clerical officer comply with Minnesota Statutes, section 
77.19 	645.021, subdivisions 2 and 3.

77.20 	Sec. 17. CITY OF DETROIT LAKES; LOCAL SALES AND USE TAX 
77.21 	AUTHORIZED.
 77.22 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
77.23 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
77.24 	and as approved by the voters at the November 6, 2018, general election, the city of Detroit 
77.25 	Lakes may impose, by ordinance, a sales and use tax of one-half of one percent for the 
77.26 	purposes specified in subdivision 2. Except as otherwise provided in this section, the 
77.27 	provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
77.28 	collection, and enforcement of the tax authorized under this subdivision.
77.29 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
77.30 	under subdivision 1 must be used by the city of Detroit Lakes to pay the costs of collecting 
77.31 	and administering the tax, and construction of a new police department facility in the city, 
77.32 	including securing and paying debt service on bonds issued to finance all or part of this 
77.33 	project. The total amount of the police department facility to be funded with the tax imposed 
77.34 	under subdivision 1 shall not exceed $6,700,000, excluding associated debt service costs.
78.1 		Subd. 3.Bonding authority. (a) The city of Detroit Lakes may issue bonds under 
78.2 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project 
78.3 	authorized in subdivision 2. The aggregate principal amount of bonds issued under this 
78.4 	subdivision may not exceed $6,700,000, plus an amount applied to the payment of costs of 
78.5 	issuing the bonds. The bonds may be paid from or secured by any funds available to the 
78.6 	city of Detroit Lakes, including the tax authorized under subdivision 1. The issuance of 
78.7 	bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
78.8 	275.61.
78.9 	(b) The bonds are not subject to any provisions of the home rule charter of the city of 
78.10 	Detroit Lakes and are not included in computing any debt limitation applicable to the city. 
78.11 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
78.12 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
78.13 	under Minnesota Statutes, section 475.58, is not required.
78.14 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
78.15 	earlier of: (1) ten years after the tax is first imposed; or (2) when the city council determines 
78.16 	that the city has received $6,700,000 from this tax to fund the projects listed in subdivision 
78.17 	2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of 
78.18 	the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed 
78.19 	costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be 
78.20 	placed in the city's general fund. The tax imposed under subdivision 1 may expire at an 
78.21 	earlier time if the city so determines by ordinance.

78.22 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
78.23 	city of Detroit Lakes and its chief clerical officer comply with Minnesota Statutes, section 
78.24 	645.021, subdivisions 2 and 3.

78.25 	Sec. 18. CITY OF ELK RIVER; TAX AUTHORIZED.
 78.26 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
78.27 	section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance, and as approved 
78.28 	by the voters at the November 6, 2018, general election, the city of Elk River may impose, 
78.29 	by ordinance, a sales and use tax of one-half of one percent for the purposes specified in 
78.30 	subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota 
78.31 	Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement 
78.32 	of the tax authorized under this subdivision.
78.33 		Subd. 2.Use of sales and use tax revenues. (a) The revenues derived from the tax 
78.34 	authorized under subdivision 1 must be used by the city of Elk River to:
79.1 	(1) pay the costs of collecting and administering the tax;
79.2 	(2) pay the capital and administrative costs of various recreational facility and park 
79.3 	improvements including any or all of the following: a multipurpose recreational facility 
79.4 	such as an ice arena, a community meeting and activity space, and a synthetic turf field 
79.5 	house; senior center facility improvements; Lion John Weicht Park improvements, Lions 
79.6 	Park Center space improvements, and a community picnic pavilion addition; youth athletic 
79.7 	complex improvements; Orono Park improvements; dredging Lake Orono; and citywide 
79.8 	trail connection improvements; and
79.9 	(3) secure and pay debt service on bonds issued to finance all or part of the projects 
79.10 	listed in clause (2).
79.11 	(b) The total that may be raised from the tax to pay for these projects is limited to 
79.12 	$35,000,000, plus the costs related to the issuance and paying debt service on bonds for 
79.13 	these projects.
79.14 		Subd. 3.Bonding authority. (a) The city of Elk River may issue bonds under Minnesota 
79.15 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
79.16 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
79.17 	not exceed $35,000,000, plus an amount applied to the payment of costs of issuing the 
79.18 	bonds. The bonds may be paid from or secured by any funds available to the city of Elk 
79.19 	River, including the tax authorized under subdivision 1. The issuance of bonds under this 
79.20 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
79.21 	(b) The bonds are not subject to any provisions of the home rule charter of the city of 
79.22 	Elk River and are not included in computing any debt limitation applicable to the city. Any 
79.23 	levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on 
79.24 	the bonds is not subject to any levy limitation. A separate election to approve the bonds 
79.25 	under Minnesota Statutes, section 475.58, is not required.
79.26 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
79.27 	earlier of: (1) 25 years after the tax is first imposed; or (2) when the city council determines 
79.28 	that the city has received $35,000,000 from this tax to fund the projects listed in subdivision 
79.29 	2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of 
79.30 	the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed 
79.31 	costs due to timing of the termination under section 297A.99 shall be placed in the city's 
79.32 	general fund. The tax imposed under subdivision 1 may expire at an earlier time if the city 
79.33 	so determines by ordinance.

80.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
80.2 	city of Elk River and its chief clerical officer comply with Minnesota Statutes, section 
80.3 	645.021, subdivisions 2 and 3.

80.4 	Sec. 19. CITY OF EXCELSIOR; LOCAL SALES AND USE TAX AUTHORIZED.
 80.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
80.6 	section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city 
80.7 	charter, the city of Excelsior may impose, by ordinance, a sales and use tax of up to one-half 
80.8 	of one percent for the purposes specified in subdivision 2, if approved by the voters at a 
80.9 	general election held before December 31, 2020. Except as otherwise provided in this 
80.10 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
80.11 	administration, collection, and enforcement of the tax authorized under this subdivision.
80.12 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
80.13 	under subdivision 1 must be used by the city of Excelsior to pay the costs of collecting and 
80.14 	administering the tax and to finance the capital and administrative costs of improvements 
80.15 	to the commons as indicated in the Commons Master Plan as adopted by the city council 
80.16 	on November 20, 2017. Authorized expenses include, but are not limited to, improvements 
80.17 	for walkability and accessibility, enhancement of beach area and facilities, prevention and 
80.18 	management of shoreline erosion, redesign of the port and band shell, improvement of 
80.19 	playground equipment, and securing and paying debt service on bonds issued under 
80.20 	subdivision 3 or other obligations issued to the improvements listed in this subdivision in 
80.21 	the city of Excelsior.
80.22 		Subd. 3.Bonding authority. (a) If the imposition of the tax is approved by the voters 
80.23 	under subdivision 1, the city of Excelsior may issue bonds under Minnesota Statutes, chapter 
80.24 	475, to finance all or a portion of the costs of the projects authorized in subdivision 2, 
80.25 	without a second vote. The aggregate principal amount of bonds issued under this subdivision 
80.26 	may not exceed $7,000,000, plus an amount to be applied to the payment of the costs of 
80.27 	issuing the bonds. The bonds may be paid from or secured by any funds available to the 
80.28 	city of Excelsior, including the tax authorized under subdivision 1. The issuance of bonds 
80.29 	under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
80.30 	(b) The bonds are not included in computing any debt limitation applicable to the city 
80.31 	of Excelsior, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
80.32 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
80.33 	the bonds under Minnesota Statutes, section 475.58, is not required.
81.1 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the later 
81.2 	of: (1) 25 years after the tax is first imposed; or (2) when the city council determines that 
81.3 	$7,000,000 has been received from the tax to pay for the cost of the projects authorized 
81.4 	under subdivision 2, plus an amount sufficient to pay the costs related to issuance of the 
81.5 	bonds authorized under subdivision 3, including interest on the bonds. Any funds remaining 
81.6 	after payment of all such costs and retirement or redemption of the bonds shall be placed 
81.7 	in the general fund of the city. The tax imposed under subdivision 1 may expire at an earlier 
81.8 	time if the city so determines by ordinance.

81.9 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
81.10 	city of Excelsior and its chief clerical officer comply with Minnesota Statutes, section 
81.11 	645.021, subdivisions 2 and 3.

81.12 	Sec. 20. CITY OF GLENWOOD; TAX AUTHORIZED.
 81.13 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
81.14 	section 477A.016, or any other law, ordinance, or city charter, and as approved by the voters 
81.15 	at the November 6, 2018, general election, the city of Glenwood may impose, by ordinance, 
81.16 	a sales and use tax of up to one-half of one percent for the purposes specified in subdivision 
81.17 	2. Except as otherwise provided in this section, the provisions of Minnesota Statutes, section 
81.18 	297A.99, govern the imposition, administration, collection, and enforcement of the tax 
81.19 	authorized under this subdivision. The tax may not be imposed until the city complies with 
81.20 	the provisions of section 31.
81.21 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
81.22 	under subdivision 1 must be used by the city of Glenwood to pay the costs of collecting and 
81.23 	administering the tax and to finance, including securing and paying debt service on, all or 
81.24 	part of the following projects:
81.25 	(1) the capital costs of the Phases II and III improvements to 2nd Street SE as set forth 
81.26 	in the city's capital improvement plan;
81.27 	(2) the development and expansion of, and improvements to, city parks, trails, and 
81.28 	recreational facilities; and
81.29 	(3) improvements to Glenwood City Hall and police station.
81.30 		Subd. 3.Bonding authority. (a) The city of Glenwood may issue bonds under Minnesota 
81.31 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
81.32 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
81.33 	not exceed $2,800,000, plus an amount applied to the payment of costs of issuing the bonds. 
82.1 	The bonds may be paid from or secured by any funds available to the city of Glenwood, 
82.2 	including the tax authorized under subdivision 1. The issuance of bonds under this 
82.3 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
82.4 	(b) The bonds are not subject to any provisions of the home rule charter of the city of 
82.5 	Glenwood and are not included in computing any debt limitation applicable to the city. Any 
82.6 	levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on 
82.7 	the bonds is not subject to any levy limitation. A separate election to approve the bonds 
82.8 	under Minnesota Statutes, section 475.58, is not required.
82.9 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
82.10 	earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines 
82.11 	that the city has received $2,800,000 from this tax to fund the projects listed in subdivision 
82.12 	2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of 
82.13 	the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed 
82.14 	costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be 
82.15 	placed in the city's general fund. The tax imposed under subdivision 1 may expire at an 
82.16 	earlier time if the city so determines by ordinance.

82.17 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
82.18 	city of Glenwood and its chief clerical officer comply with Minnesota Statutes, section 
82.19 	645.021, subdivisions 2 and 3.

82.20 	Sec. 21. CITY OF INTERNATIONAL FALLS; TAX AUTHORIZED.
 82.21 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
82.22 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
82.23 	and as approved by the voters at the November 6, 2018, general election, the city of 
82.24 	International Falls may impose, by ordinance, a sales and use tax of up to one percent for 
82.25 	the purposes specified in subdivision 2. Except as otherwise provided in this section, the 
82.26 	provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
82.27 	collection, and enforcement of the tax authorized under this subdivision. The tax may not 
82.28 	be imposed until the city complies with the provisions of section 31.
82.29 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
82.30 	under subdivision 1 must be used by the city of International Falls to pay the costs of 
82.31 	collecting and administering the tax, and paying for transportation and other public 
82.32 	infrastructure projects in the city, including securing and paying debt service on bonds 
82.33 	issued to finance all or part of these projects. The total amount of transportation and other 
83.1 	public infrastructure projects to be funded with the tax imposed under subdivision 1 shall 
83.2 	not exceed $30,000,000, excluding associated debt service costs.
83.3 		Subd. 3.Bonding authority. (a) The city of International Falls may issue bonds under 
83.4 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project 
83.5 	authorized in subdivision 2. The aggregate principal amount of bonds issued under this 
83.6 	subdivision may not exceed $30,000,000, plus an amount applied to the payment of costs 
83.7 	of issuing the bonds. The bonds may be paid from or secured by any funds available to the 
83.8 	city of International Falls, including the tax authorized under subdivision 1. The issuance 
83.9 	of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
83.10 	275.61.
83.11 	(b) The bonds are not subject to any provisions of the home rule charter of the city of 
83.12 	International Falls and are not included in computing any debt limitation applicable to the 
83.13 	city. Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and 
83.14 	interest on the bonds is not subject to any levy limitation. A separate election to approve 
83.15 	the bonds under Minnesota Statutes, section 475.58, is not required.
83.16 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
83.17 	earlier of: (1) 30 years after the tax is first imposed; or (2) when the city council determines 
83.18 	that the city has received $30,000,000 from this tax to fund the projects listed in subdivision 
83.19 	2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of 
83.20 	the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed 
83.21 	costs due to timing of the termination under section 297A.99 shall be placed in the general 
83.22 	fund of the city. The tax imposed under subdivision 1 may expire at an earlier time if the 
83.23 	city so determines by ordinance.

83.24 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
83.25 	city of International Falls and its chief clerical officer comply with Minnesota Statutes, 
83.26 	section 645.021, subdivisions 2 and 3.

83.27 	Sec. 22. CITY OF LA CRESCENT; LOCAL LODGING TAX AUTHORIZED.
 83.28 	Notwithstanding Minnesota Statutes, section 477A.016, or other law, in addition to a 
83.29 	tax authorized in Minnesota Statutes, section 469.190, the city of La Crescent may impose 
83.30 	by ordinance a tax of up to two percent on the gross receipts subject to the lodging tax under 
83.31 	Minnesota Statutes, section 469.190. The proceeds of the tax shall be split evenly between 
83.32 	(1) the city chamber of commerce to promote tourism in southeastern Minnesota, and (2) 
83.33 	the La Crescent Area Event Center to promote local tourism.

84.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
84.2 	city of La Crescent and its chief clerical officer comply with Minnesota Statutes, section 
84.3 	645.021, subdivisions 2 and 3.

84.4 	Sec. 23. LAKE COUNTY; LOCAL LODGING TAX AUTHORIZED.
 84.5 		Subdivision 1.Lodging tax. (a) Notwithstanding Minnesota Statutes, section 477A.016, 
84.6 	or any other provision of law, ordinance, or city charter, the Board of Commissioners of 
84.7 	Lake County may impose, by ordinance, a tax of up to four percent on the gross receipts 
84.8 	subject to the lodging tax under Minnesota Statutes, section 469.190. This tax is in addition 
84.9 	to any tax imposed under Minnesota Statutes, section 469.190. The total tax imposed by 
84.10 	the county under this section, by the city of Two Harbors under Laws 1994, chapter 587, 
84.11 	article 9, section 11, and under Minnesota Statutes, section 469.190, must not exceed seven 
84.12 	percent.
84.13 	(b) No other city or town located in Lake County that did not impose a local sales tax 
84.14 	under Minnesota Statutes, section 469.190, prior to May 1, 2019, may impose a tax under 
84.15 	Minnesota Statutes, section 469.190, while a tax is in effect under this section.
84.16 		Subd. 2.Allowed use of revenues. The revenues derived from the taxes imposed in 
84.17 	subdivision 1 must be used to fund a new Lake County Event and Visitors Bureau as 
84.18 	established by or contracted with the Board of Commissioners of Lake County. The Board 
84.19 	of Commissioners must use 75 percent of revenues for marketing the county and 25 percent 
84.20 	of revenues to fund and promote community events and festivals in the county. The Board 
84.21 	of Commissioners of Lake County must annually review the budget of the Lake County 
84.22 	Event and Visitors Bureau. The event and visitors bureau may not receive revenues raised 
84.23 	from the taxes imposed in subdivision 1 until the Board of Commissioners approves the 
84.24 	annual budget.

84.25 	EFFECTIVE DATE. This section is effective the day after the governing body of Lake 
84.26 	County and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
84.27 	subdivisions 2 and 3.

84.28 	Sec. 24. CITY OF NORTH MANKATO; LOCAL FOOD AND BEVERAGE TAX 
84.29 	AUTHORIZED.
 84.30 		Subdivision 1.Food and beverage tax authorized. Notwithstanding Minnesota Statutes, 
84.31 	section 477A.016, or any ordinance, city charter, or other provision of law, the city of North 
84.32 	Mankato may, by ordinance, impose a sales tax of up to one percent on the gross receipts 
84.33 	on all sales of food and beverages by a restaurant or place of refreshment, as defined by 
85.1 	resolution of the city, that are located within the city. For purposes of this section, "food 
85.2 	and beverages" includes retail on-sale of intoxicating liquor and fermented malt beverages.
85.3 		Subd. 2.Use of proceeds from tax. (a) The proceeds of any tax imposed under 
85.4 	subdivision 1 shall be used by the city to pay all or a portion of the expenses of:
85.5 	(1) operation, maintenance, and capital expenses for the Caswell Park Regional Sporting 
85.6 	Complex; and
85.7 	(2) for costs related to regional tourism events.
85.8 	(b) Authorized capital expenses include securing or paying debt service on bonds or 
85.9 	other obligations issued to finance the construction of the Caswell Park Regional Sporting 
85.10 	Complex facilities.
85.11 		Subd. 3.Collection, administration, and enforcement. If the city desires, it may enter 
85.12 	into an agreement with the commissioner of revenue to administer, collect, and enforce the 
85.13 	taxes authorized under subdivisions 1 and 2. If the commissioner agrees to collect the tax, 
85.14 	the provisions of Minnesota Statutes, section 297A.99, related to collection, administration, 
85.15 	and enforcement apply.

85.16 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
85.17 	city of North Mankato and its chief clerical officer comply with Minnesota Statutes, section 
85.18 	645.021, subdivisions 2 and 3.

85.19 	Sec. 25. CITY OF PERHAM; LOCAL SALES AND USE TAX AUTHORIZED.
 85.20 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
85.21 	section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law or ordinance, and 
85.22 	based on the approval by the voters at the November 6, 2018, election, the city of Perham 
85.23 	may impose by ordinance a sales and use tax of up to one-half of one percent for the purposes 
85.24 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
85.25 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
85.26 	enforcement of the tax authorized under this subdivision.
85.27 		Subd. 2.Use of revenues. The revenues derived from the tax authorized under subdivision 
85.28 	1 must be used by the city of Perham to:
85.29 	(1) pay the costs of collecting and administering the tax;
85.30 	(2) finance the capital costs of site preparation, redevelopment, renovation, and 
85.31 	construction of buildings, land, and infrastructure at the site of the Perham Area Community 
85.32 	Center; and
86.1 	(3) pay debt service on bonds issued under subdivision 3 or other obligations issued to 
86.2 	the improvements listed in this subdivision in the city of Perham.
86.3 		Subd. 3.Bonding authority. (a) The city of Perham may issue bonds under Minnesota 
86.4 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
86.5 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
86.6 	not exceed $5,200,000, plus an amount to be applied to the payment of the costs of issuing 
86.7 	the bonds. The bonds may be paid from or secured by any funds available to the city of 
86.8 	Perham, including the tax authorized under subdivision 1. The issuance of bonds under this 
86.9 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
86.10 	(b) The bonds are not included in computing any debt limitation applicable to the city 
86.11 	of Perham, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
86.12 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
86.13 	the bonds under Minnesota Statutes, section 475.58, is not required.
86.14 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
86.15 	earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines 
86.16 	that $5,200,000 has been received from the tax to pay for the cost of the projects authorized 
86.17 	under subdivision 2, plus an amount sufficient to pay the costs related to issuance of the 
86.18 	bonds authorized under subdivision 3, including interest on the bonds. Any funds remaining 
86.19 	after payment of all such costs and retirement or redemption of the bonds shall be placed 
86.20 	in the general fund of the city. The tax imposed under subdivision 1 may expire at an earlier 
86.21 	time if the city so determines by ordinance.

86.22 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
86.23 	city of Perham and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
86.24 	subdivisions 2 and 3.

86.25 	Sec. 26. CITY OF PLYMOUTH; LOCAL LODGING TAX AUTHORIZED.
 86.26 	(a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of 
86.27 	law, ordinance, or city charter, the city council for the city of Plymouth may impose by 
86.28 	ordinance a tax of up to three percent on the gross receipts subject to the lodging tax under 
86.29 	Minnesota Statutes, section 469.190. This tax is in addition to any tax imposed under 
86.30 	Minnesota Statutes, section 469.190, and the total tax imposed under that section and this 
86.31 	provision must not exceed six percent.
86.32 	(b) Two-thirds of the revenue from the tax imposed under this section must be dedicated 
86.33 	and used for capital improvements to public recreational facilities and marketing and 
87.1 	promotion of the community, and the remaining one-third of the revenue must be used for 
87.2 	the same purposes as a tax imposed under Minnesota Statutes, section 469.190.
87.3 	(c) The tax imposed under this authority terminates at the earlier of: (1) five years after 
87.4 	the tax is first imposed; or (2) December 31, 2025.

87.5 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
87.6 	city of Plymouth and its chief clerical officer comply with Minnesota Statutes, section 
87.7 	645.021, subdivisions 2 and 3.

87.8 	Sec. 27. CITY OF SAUK CENTRE; TAXES AUTHORIZED.
 87.9 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
87.10 	section 297A.99, subdivisions 1 and 2, or 477A.016, or any other law, ordinance, or city 
87.11 	charter, the city of Sauk Centre, pursuant to approval by the voters at the general election 
87.12 	on November 6, 2018, may impose by ordinance a sales and use tax of up to one-half of 
87.13 	one percent and a $20 motor vehicle excise tax for the purposes specified in subdivision 2. 
87.14 	Except as otherwise provided in this section, the provisions of Minnesota Statutes, section 
87.15 	297A.99, govern the imposition, administration, collection, and enforcement of the tax 
87.16 	authorized under this subdivision.
87.17 		Subd. 2.Use of revenues. Revenues received from taxes authorized by subdivision 1 
87.18 	must be used by the city to:
87.19 	(1) pay the costs of collecting and administering the tax;
87.20 	(2) pay the capital costs of city infrastructure improvement projects directly related to 
87.21 	the reconstruction of Trunk Highway 71; and
87.22 	(3) pay debt service on bonds issued under subdivision 3 or other obligations issued to 
87.23 	finance the improvements listed in this subdivision in the city.
87.24 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
87.25 	chapter 475, to pay the costs of the projects authorized in subdivision 2. The aggregate 
87.26 	principal amount of bonds issued under this subdivision may not exceed $10,000,000 plus 
87.27 	an amount to be applied to the payment of the costs of issuing the bonds. The bonds may 
87.28 	be paid from or secured by any funds available to the city, including the tax authorized 
87.29 	under subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota 
87.30 	Statutes, sections 275.60 and 275.61.
87.31 	(b) The bonds are not included in computing any debt limitation applicable to the city, 
87.32 	and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest 
88.1 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
88.2 	under Minnesota Statutes, section 475.58, is not required.
88.3 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
88.4 	earlier of: (1) December 31, 2045; or (2) when the city council determines that $10,000,000 
88.5 	has been received from the tax to pay for the cost of the projects authorized under subdivision 
88.6 	2, plus an amount sufficient to pay the costs related to issuance of the bonds authorized 
88.7 	under subdivision 3, including interest on the bonds. Any funds remaining after payment 
88.8 	of all such costs and retirement or redemption of the bonds shall be placed in the general 
88.9 	fund of the city. The tax imposed under subdivision 1 may expire at an earlier time if the 
88.10 	city so determines by ordinance.

88.11 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
88.12 	city of Sauk Centre and its chief clerical officer comply with Minnesota Statutes, section 
88.13 	645.021, subdivisions 2 and 3.

88.14 	Sec. 28. CITY OF VIRGINIA; LOCAL SALES AND USE TAX AUTHORIZED.
 88.15 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
88.16 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
88.17 	and as approved by the voters at the November 6, 2018, general election, the city of Virginia 
88.18 	may impose, by ordinance, a sales and use tax of up to one percent for the purposes specified 
88.19 	in subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota 
88.20 	Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement 
88.21 	of the tax authorized under this subdivision.
88.22 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
88.23 	under subdivision 1 must be used by the city of Virginia to pay the costs of collecting and 
88.24 	administering the tax, and to finance the costs of renovation, reconstruction, expansion, and 
88.25 	improvements of the Miner's Memorial recreation complex and convention center. Authorized 
88.26 	costs include engineering and construction costs and associated bond issuance costs.
88.27 		Subd. 3.Bonding authority. (a) The city of Virginia may issue bonds under Minnesota 
88.28 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
88.29 	subdivision 2.  The aggregate principal amount of bonds issued under this subdivision may 
88.30 	not exceed $30,000,000, plus an amount applied to the payment of costs of issuing the 
88.31 	bonds. The bonds may be paid from or secured by any funds available to the city of Virginia, 
88.32 	including the tax authorized under subdivision 1. The issuance of bonds under this 
88.33 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
89.1 	(b) The bonds are not subject to any provisions of the home rule charter of the city of 
89.2 	Virginia and are not included in computing any debt limitation applicable to the city. Any 
89.3 	levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on 
89.4 	the bonds is not subject to any levy limitation. A separate election to approve the bonds 
89.5 	under Minnesota Statutes, section 475.58, is not required.
89.6 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
89.7 	earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines 
89.8 	that the city has received $30,000,000 from this tax to fund the projects listed in subdivision 
89.9 	2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of 
89.10 	the bonds authorized in subdivision 3. Any funds remaining after payment of the allowed 
89.11 	costs due to timing of the termination under section 297A.99 shall be placed in the city's 
89.12 	general fund. The tax imposed under subdivision 1 may expire at an earlier time if the city 
89.13 	so determines by ordinance.

89.14 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
89.15 	city of Virginia and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
89.16 	subdivisions 2 and 3.

89.17 	Sec. 29. CITY OF WILLMAR; TAX AUTHORIZED.
 89.18 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
89.19 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
89.20 	and as approved by the voters at the November 6, 2018, general election, the city of Willmar 
89.21 	may impose, by ordinance, a sales and use tax of up to one-half of one percent for the 
89.22 	purposes specified in subdivision 3. Except as otherwise provided in this section, the 
89.23 	provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
89.24 	collection, and enforcement of the tax authorized under this subdivision.
89.25 		Subd. 2.Excise tax authorized. Notwithstanding Minnesota Statutes, section 477A.016, 
89.26 	or any other contrary provision of law, ordinance, or city charter, the city of Willmar may 
89.27 	impose by ordinance, for the purposes specified in subdivision 3, an excise tax of up to $20 
89.28 	per motor vehicle, as defined by ordinance, purchased or acquired from any person engaged 
89.29 	within the city of Willmar in the business of selling motor vehicles at retail.
89.30 		Subd. 3.Use of revenues. (a) The revenues derived from the taxes authorized under 
89.31 	subdivisions 1 and 2 must be used by the city of Willmar to pay the costs of collecting and 
89.32 	administering the taxes, and to pay for the projects listed in this subdivision, including 
89.33 	securing and paying debt service on bonds issued to finance all or part of these projects. 
89.34 	The total amount of projects to be funded with the taxes imposed under subdivisions 1 and 
90.1 	2 shall not exceed $30,000,000 plus the costs related to the issuance and paying debt service 
90.2 	on bonds for these projects. The amount that may be spent on each project is limited to:
90.3 	(1) $2,000,000 for a community center replacement;
90.4 	(2) $6,000,000 for new athletic fields;
90.5 	(3) $3,000,000 for infrastructure improvements at Robins Island Regional Park;
90.6 	(4) $2,000,000 for a new playground and spectator amenities at Swansson Field Regional 
90.7 	Park;
90.8 	(5) $7,000,000 for storm water management infrastructure improvements; and
90.9 	(6) $10,000,000 for a new recreation and event center.
90.10 	(b) Notwithstanding the limits listed in paragraph (a) the city may by ordinance reallocate 
90.11 	up to ten percent of the funds designated for one or more projects listed in that paragraph 
90.12 	to other projects listed in that paragraph.
90.13 		Subd. 4.Bonding authority. (a) The city of Willmar may issue bonds under Minnesota 
90.14 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
90.15 	subdivision 3. The aggregate principal amount of bonds issued under this subdivision may 
90.16 	not exceed $30,000,000, plus an amount applied to the payment of costs of issuing the 
90.17 	bonds. The bonds may be paid from or secured by any funds available to the city of Willmar, 
90.18 	including the taxes authorized under subdivisions 1 and 2. The issuance of bonds under this 
90.19 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
90.20 	(b) The bonds are not subject to any provisions of the home rule charter of the city of 
90.21 	Willmar and are not included in computing any debt limitation applicable to the city. Any 
90.22 	levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest on 
90.23 	the bonds is not subject to any levy limitation. A separate election to approve the bonds 
90.24 	under Minnesota Statutes, section 475.58, is not required.
90.25 		Subd. 5.Termination of taxes. The taxes imposed under subdivisions 1 and 2 expire 
90.26 	at the earlier of: (1) 13 years after the taxes are first imposed; or (2) when the city council 
90.27 	determines that the city has received $30,000,000 from this tax to fund the projects listed 
90.28 	in subdivision 3 plus an amount sufficient to pay interest on and the costs of the issuance 
90.29 	of the bonds authorized in subdivision 4. Any funds remaining after payment of the allowed 
90.30 	costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be 
90.31 	placed in the city's general fund. The taxes imposed under subdivisions 1 and 2 may expire 
90.32 	at an earlier time if the city so determines by ordinance.

91.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
91.2 	city of Willmar and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
91.3 	subdivisions 2 and 3.

91.4 	Sec. 30. CITY OF WORTHINGTON; TAX AUTHORIZED.
 91.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
91.6 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
91.7 	and as approved by the voters at the November 6, 2018, general election, the city of 
91.8 	Worthington may impose, by ordinance, a sales and use tax of one-half of one percent for 
91.9 	the purposes specified in subdivision 3. Except as otherwise provided in this section, the 
91.10 	provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
91.11 	collection, and enforcement of the tax authorized under this subdivision. The taxes under 
91.12 	this subdivision and subdivision 2 may not be imposed until the city complies with the 
91.13 	provisions of section 31.
91.14 		Subd. 2.Excise tax authorized. Notwithstanding Minnesota Statutes, section 477A.016, 
91.15 	or any other contrary provision of law, ordinance, or city charter, the city of Worthington 
91.16 	may impose by ordinance, for the purposes specified in subdivision 3, an excise tax of up 
91.17 	to $20 per motor vehicle, as defined by ordinance, purchased or acquired from any person 
91.18 	engaged within the city of Worthington in the business of selling motor vehicles at retail.
91.19 		Subd. 3.Use of tax revenues. (a) The revenues derived from the taxes authorized under 
91.20 	subdivisions 1 and 2 must be used by the city of Worthington to pay the costs of collecting 
91.21 	and administering the tax and paying for the projects listed in this subdivision, including 
91.22 	securing and paying debt service on bonds issued to finance all or part of the following 
91.23 	projects:
91.24 	(1) improvements to the aquatic center;
91.25 	(2) improvements to the field house;
91.26 	(3) improvements to the ice arena;
91.27 	(4) other park and recreation capital projects and improvements;
91.28 	(5) lake quality improvement; and
91.29 	(6) improvements to the 10th Street plaza.
91.30 	(b) The total amount of projects to be funded with the taxes imposed under subdivisions 
91.31 	1 and 2 shall not exceed $25,000,000 plus the costs related to the issuance of and paying 
91.32 	debt service on bonds for these projects.
92.1 		Subd. 4.Bonding authority. (a) The city of Worthington may issue bonds under 
92.2 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the projects 
92.3 	authorized in subdivision 3. The aggregate principal amount of bonds issued under this 
92.4 	subdivision may not exceed $25,000,000 plus an amount applied to the payment of costs 
92.5 	of issuing the bonds. The bonds may be paid from or secured by any funds available to the 
92.6 	city of Worthington, including the taxes authorized under subdivisions 1 and 2. The issuance 
92.7 	of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
92.8 	275.61.
92.9 	(b) The bonds are not subject to any provisions of the home rule charter of the city of 
92.10 	Worthington and are not included in computing any debt limitation applicable to the city. 
92.11 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
92.12 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
92.13 	under Minnesota Statutes, section 475.58, is not required.
92.14 		Subd. 5.Termination of taxes. The taxes imposed under subdivisions 1 and 2 expire 
92.15 	at the earlier of: (1) 15 years after the taxes are first imposed; or (2) when the city council 
92.16 	determines that the city has received $25,000,000 from this tax to fund the projects listed 
92.17 	in subdivision 3 plus an amount sufficient to pay interest on and the costs of the issuance 
92.18 	of the bonds authorized in subdivision 4. Any funds remaining after payment of the allowed 
92.19 	costs due to timing of the termination under Minnesota Statutes, section 297A.99, shall be 
92.20 	placed in the city's general fund. The taxes imposed under subdivisions 1 and 2 may expire 
92.21 	at an earlier time if the city so determines by ordinance.

92.22 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
92.23 	city of Worthington and its chief clerical officer comply with Minnesota Statutes, section 
92.24 	645.021, subdivisions 2 and 3.

92.25 	Sec. 31. RESOLUTION AND PUBLIC NOTICE OF SPECIFIC PROJECTS TO 
92.26 	BE FUNDED WITH A LOCAL SALES TAX.
 92.27 	(a) A city authorized to impose a local sales tax based on voter approval at the November 
92.28 	2018 general election that is subject to this provision must meet the requirements in this 
92.29 	section before imposing the tax. The city must pass a resolution at a regularly scheduled 
92.30 	city council meeting outlining each of the specific capital projects that will be funded by 
92.31 	the tax and the anticipated amount of the revenues to be raised from the tax that will be used 
92.32 	for each project. Within allowed funding areas listed in the authorized uses of the tax revenue, 
92.33 	the city must give priority to funding projects of regional significance. For purposes of this 
92.34 	section a "specific capital project" means:
93.1 	(1) a single building or structure including associated infrastructure needed to safely 
93.2 	access or use the building or structure;
93.3 	(2) improvements within a single park or named recreation area;
93.4 	(3) a contiguous trail;
93.5 	(4) a contiguous segment of roadway, or two or more contiguous segments of roadway 
93.6 	provided that all segments of the roadway are listed, and including city infrastructure beneath 
93.7 	the roadway provided the infrastructure is explicitly listed; and
93.8 	(5) a sanitary sewer, storm sewer, or water project in a contiguous geographic area served 
93.9 	by the project that is specifically described in the resolution.
93.10 	(b) The resolution must be sent to the commissioner of revenue and the tax may not be 
93.11 	imposed until the commissioner certifies that the resolution meets the requirements of this 
93.12 	section. The resolution must also be published on the city's website in a manner easily 
93.13 	accessible to the public either through a link displayed on the city's home page or by 
93.14 	publishing it directly on the city's home page. The resolution must remain on the website 
93.15 	until the tax terminates. Only projects listed in the resolution may be funded by the local 
93.16 	sales tax.
93.17 	(c) The authority to impose a local sales tax that is subject to this section expires on 
93.18 	January 1, 2021, if the commissioner has not certified that the city has passed a resolution 
93.19 	that meets the requirements of this section by the last business day before December 31, 
93.20 	2020.

93.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

93.22 	ARTICLE 4
93.23 	TAX INCREMENT FINANCING

93.24 	Section 1. Laws 2008, chapter 366, article 5, section 26, as amended by Laws 2013, chapter 
93.25 	143, article 9, section 11, is amended to read:
93.26 	Sec. 26. BLOOMINGTON TAX INCREMENT FINANCING; FIVE-YEAR RULE.
 93.27 	(a) The requirements of Minnesota Statutes, section 469.1763, subdivision 3, that 
93.28 	activities must be undertaken within a five-year period from the date of certification of a 
93.29 	tax increment financing district, are increased to a 15-year 25-year period for the Port 
93.30 	Authority of the City of Bloomington's Tax Increment Financing District No. 1-I, 
93.31 	Bloomington Central Station.
94.1 	(b) Notwithstanding the provisions of Minnesota Statutes, section 469.176, or any other 
94.2 	law to the contrary, the city of Bloomington and its port authority may extend the duration 
94.3 	limits of the district for a period through December 31, 2039.
94.4 	(c) Effective for taxes payable in 2014, tax increment for the district must be computed 
94.5 	using the current local tax rate, notwithstanding the provisions of Minnesota Statutes, section 
94.6 	469.177, subdivision 1a.

94.7 	EFFECTIVE DATE. This section is effective upon compliance by the city of 
94.8 	Bloomington with the requirements of Minnesota Statutes, section 645.021, subdivision 3.

94.9 	Sec. 2. Laws 2014, chapter 308, article 6, section 8, subdivision 1, as amended by Laws 
94.10 	2017, First Special Session chapter 1, article 6, section 11, is amended to read:
94.11 		Subdivision 1.Authority to create districts. (a) The governing body of the city of 
94.12 	Edina or its development authority may establish one or more tax increment financing 
94.13 	housing districts in the Southeast Edina Redevelopment Project Area, as the boundaries 
94.14 	exist on March 31, 2014.
94.15 	(b) The authority to request certification of districts under this section expires on 
94.16 	December 31, 2019 2021.

94.17 	EFFECTIVE DATE. This section is effective without local approval under Minnesota 
94.18 	Statutes, section 645.023, subdivision 1, paragraph (b).

94.19 	Sec. 3. Laws 2014, chapter 308, article 6, section 8, subdivision 3, is amended to read:
94.20 		Subd. 3.Pooling authority. The city may elect to treat expenditures of increment from 
94.21 	the Southdale 2 district for a housing project of a district established under this section as 
94.22 	expenditures qualifying under Minnesota Statutes, section 469.1763, subdivision 2, paragraph 
94.23 	(d): (1) without regard to whether the housing meets the requirement of a qualified building 
94.24 	under section 42 of the Internal Revenue Code; and (2) may increase by an additional 25 
94.25 	percentage points the permitted amount of expenditures for activities located outside the 
94.26 	geographic area of the district permitted under that section (b).

94.27 	EFFECTIVE DATE. This section is effective upon local approval by the governing 
94.28 	body of the city of Edina and its compliance with the requirements of Minnesota Statutes, 
94.29 	section 645.021, subdivision 3.

95.1 	Sec. 4. CITY OF CHAMPLIN; TAX INCREMENT FINANCING DISTRICT; 
95.2 	PROJECT REQUIREMENTS.
 95.3 		Subdivision 1.Five-year rule.  The five-year rule under Minnesota Statutes, section 
95.4 	469.1763, subdivision 3, is extended to a ten-year period for the Mississippi Crossings tax 
95.5 	increment financing district.
95.6 		Subd. 2.Term of district.  The term of the Mississippi Crossings tax increment district 
95.7 	is extended an additional five years.
95.8 		Subd. 3.Revenues for decertification.  Minnesota Statutes, section 469.1763, subdivision 
95.9 	4, does not apply to the Mississippi Crossings tax increment financing district.

95.10 	EFFECTIVE DATE. This section is effective upon compliance with Minnesota Statutes, 
95.11 	section 645.021, subdivisions 2 and 3.

95.12 	Sec. 5. CITY OF MINNEAPOLIS; UPPER HARBOR TERMINAL 
95.13 	REDEVELOPMENT PROJECT.
 95.14 		Subdivision 1.Qualifying rules. Notwithstanding the criteria in Minnesota Statutes, 
95.15 	section 469.174, subdivision 10, the governing body of the city of Minneapolis may establish 
95.16 	by resolution one or more redevelopment tax increment financing districts within that portion 
95.17 	of the North Washington Industrial Park Redevelopment Project Area as its boundaries 
95.18 	existed on January 1, 2019, located north of Lowry Avenue. In each resolution, the city 
95.19 	must find that each parcel in the district was part of property that was formerly used as a 
95.20 	municipally owned intermodal barge shipping facility that can no longer be used for such 
95.21 	purpose due to the closure of the Upper St. Anthony Falls Lock under the federal Water 
95.22 	Resources Reform and Development Act of 2014. Except as provided in this section, the 
95.23 	provisions of Minnesota Statutes, sections 469.174 to 469.1794, apply to each district created 
95.24 	under this section.
95.25 		Subd. 2.Use of increments. Minnesota Statutes, section 469.176, subdivision 4j, does 
95.26 	not apply to any district established under this section.
95.27 		Subd. 3.Five-year rule. The five-year period under Minnesota Statutes, section 469.1763, 
95.28 	subdivision 3, is extended to ten years for any district established under this section.
95.29 		Subd. 4.Pooling authority. Notwithstanding Minnesota Statutes, section 469.1763, 
95.30 	subdivision 2, tax increments from any district established under this section may be 
95.31 	expended anywhere within the portion of the project area as described in subdivision 1, on 
95.32 	eligible costs permitted under Minnesota Statutes, sections 469.174 to 469.1794.

96.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
96.2 	city of Minneapolis and its chief clerical officer comply with Minnesota Statutes, section 
96.3 	645.021, subdivisions 2 and 3.

96.4 	Sec. 6. EXPENDITURE OF HAZARDOUS SUBSTANCE SUBDISTRICT TAX 
96.5 	INCREMENT.
 96.6 	Notwithstanding the provisions of Minnesota Statutes, section 469.1763, or any other 
96.7 	law to the contrary, the city of Roseville and the Roseville Economic Development Authority 
96.8 	may use any or all increment generated from Hazardous Substance Subdistrict No. 17A for 
96.9 	the purpose of financing environmental remediation pursuant to one or more response action 
96.10 	plans on the parcels within or adjacent to the parcels in the subdistrict as originally certified, 
96.11 	regardless of the date of approval of the response action plan by the Pollution Control 
96.12 	Agency.

96.13 	EFFECTIVE DATE. This section is effective upon compliance by the governing body 
96.14 	of the city of Roseville with the requirements of Minnesota Statutes, section 645.021, 
96.15 	subdivision 3.

96.16 	Sec. 7. CITY OF DULUTH; TAX INCREMENT FINANCING DISTRICT; 
96.17 	PROJECT REQUIREMENTS.
 96.18 		Subdivision 1.Establishment. The city of Duluth or the Duluth Economic Development 
96.19 	Authority may establish one or more redevelopment tax increment financing districts located 
96.20 	in the city of Duluth, St. Louis County, Minnesota, within the area bordered on the northeast 
96.21 	by Slip 3 and the Pier B Resort property line extended northwest to Interstate 35, on the 
96.22 	southeast by the Duluth Harbor, on the southwest by the Compass Minerals property line 
96.23 	extended northwest to Interstate 35, and on the northwest by Interstate 35, together with 
96.24 	adjacent roads and rights-of-way; and such property is deemed to meet the requirements of 
96.25 	Minnesota Statutes, section 469.174, subdivision 10.
96.26 		Subd. 2.Eligible expenditures. Expenditures incurred in connection with the 
96.27 	development of the property described in subdivision 1 are deemed to meet the requirements 
96.28 	of Minnesota Statutes, section 469.176, subdivision 4j. Minnesota Statutes, section 469.176, 
96.29 	subdivision 4l, does not apply to any tax increment financing district established in the area 
96.30 	described in subdivision 1. Eligible expenditures for any tax increment financing district 
96.31 	established in the area described in subdivision 1 include, without limitation, seawalls and 
96.32 	pier facings adjacent to the boundaries of such district.

97.1 	EFFECTIVE DATE. This section is effective upon compliance with Minnesota Statutes, 
97.2 	section 645.021, subdivisions 2 and 3.

97.3 	Sec. 8. CITY OF BURNSVILLE; TIF AUTHORITY.
 97.4 		Subdivision 1.Establishment. Under the special rules established in subdivision 2, the 
97.5 	economic development authority of the city of Burnsville or the city of Burnsville may 
97.6 	establish one or more redevelopment districts located wholly within the area of the city of 
97.7 	Burnsville, Dakota County, Minnesota, limited to the parcels comprising the Burnsville 
97.8 	Center mall together with adjacent rights-of-way.
97.9 		Subd. 2. Special rules. If the city of authority establishes a tax increment financing 
97.10 	district under this section, the following special rules apply:
97.11 	(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section 
97.12 	469.174, subdivision 10; and
97.13 	(2) expenditures incurred in connection with the development of the property described 
97.14 	in subdivision 1 are deemed to meet the requirements of Minnesota Statutes, section 469.176, 
97.15 	subdivision 4j.

97.16 	EFFECTIVE DATE. This section is effective upon approval by the governing body 
97.17 	of the city of Burnsville and compliance with the requirements of Minnesota Statutes, section 
97.18 	645.021.

97.19 	ARTICLE 5
97.20 	PUBLIC FINANCE

97.21 	Section 1. Minnesota Statutes 2018, section 37.31, subdivision 1, is amended to read:
97.22 		Subdivision 1.Bonding authority. The society may issue negotiable bonds in a principal 
97.23 	amount that the society determines necessary to provide sufficient money for achieving its 
97.24 	purposes, including the payment of interest on bonds of the society, the establishment of 
97.25 	reserves to secure its bonds, the payment of fees to a third party providing credit 
97.26 	enhancement, and the payment of all other expenditures of the society incident to and 
97.27 	necessary or convenient to carry out its corporate purposes and powers. Bonds of the society 
97.28 	may be issued as bonds or notes or in any other form authorized by law. The principal 
97.29 	amount of bonds issued and outstanding under this section at any time may not exceed 
97.30 	$20,000,000 $30,000,000, excluding bonds for which refunding bonds or crossover refunding 
97.31 	bonds have been issued.

98.1 	Sec. 2. Minnesota Statutes 2018, section 103E.611, subdivision 2, is amended to read:
98.2 		Subd. 2.Interest. (a) Interest is an additional drainage lien on all property until paid. 
98.3 	The interest rate on the drainage lien principal from the date the drainage lien statement is 
98.4 	recorded must be set by the board but may not exceed the rate determined by the state court 
98.5 	administrator for judgments under section 549.09, or six percent, whichever is greater.
98.6 	(b) Before the tax lists for the year are given to the county treasurer, the auditor shall 
98.7 	compute the interest on the unpaid balance of the drainage lien at the rate set by the board. 
98.8 	The amount of interest must be computed on the entire unpaid principal from the date the 
98.9 	drainage lien was recorded to August 15 of the next calendar year, and afterwards from 
98.10 	August 15 to August 15 of each year.
98.11 	(c) Interest is due and payable after November 1 of each year the drainage lien principal 
98.12 	or interest is due and unpaid.

98.13 	Sec. 3. Minnesota Statutes 2018, section 123B.595, subdivision 5, is amended to read:
98.14 		Subd. 5.Bond authorization. (a) A school district may issue general obligation bonds 
98.15 	under this section to finance facilities plans approved by its board and the commissioner. 
98.16 	Chapter 475, except sections 475.58 and 475.59, must be complied with. The authority to 
98.17 	issue bonds under this section is in addition to any bonding authority authorized by this 
98.18 	chapter or other law. The amount of bonding authority authorized under this section must 
98.19 	be disregarded in calculating the bonding or net debt limits of this chapter, or any other law 
98.20 	other than section 475.53, subdivision 4.
98.21 	(b) At least 20 days before the earliest of solicitation of bids, the issuance of bonds, or 
98.22 	the final certification of levies under subdivision 6, the district must publish notice of the 
98.23 	intended projects, the amount of the bond issue, and the total amount of district indebtedness.
98.24 	(c) The portion of revenue under this section for bonded debt must be recognized in the 
98.25 	debt service fund.

98.26 	Sec. 4. Minnesota Statutes 2018, section 297A.993, subdivision 1, is amended to read:
98.27 		Subdivision 1.Authorization; rates. Notwithstanding section 297A.99, subdivisions 
98.28 	1, 2, 3, 5, and 13, or 477A.016, or any other law, the board of a county outside the 
98.29 	metropolitan transportation area, as defined under section 297A.992, subdivision 1, or more 
98.30 	than one county outside the metropolitan transportation area acting under a joint powers 
98.31 	agreement, may by resolution of the county board, or each of the county boards, following 
98.32 	a public hearing impose (1) a transportation sales tax at a rate of up to one-half of one percent 
99.1 	on retail sales and uses taxable under this chapter, and (2) an excise tax of $20 per motor 
99.2 	vehicle, as defined in section 297B.01, subdivision 11, purchased or acquired from any 
99.3 	person engaged in the business of selling motor vehicles at retail, occurring within the 
99.4 	jurisdiction of the taxing authority.

99.5 	Sec. 5. Minnesota Statutes 2018, section 471.831, is amended to read:
99.6 	471.831 MUNICIPALITY MAY FILE BANKRUPTCY PETITION.
99.7 		Subdivision 1.Any relief under bankruptcy code. A municipality, as defined in 
99.8 	subdivision 2, may file a petition and seek any relief available to it under United States 
99.9 	Code, title 11, as amended through December 31, 1996.
99.10 		Subd. 2.Municipality defined. In this section, "municipality" means a municipality as 
99.11 	defined in United States Code, title 11, section 101, as amended through December 31, 
99.12 	1996, but limited to a county, statutory or home rule charter city, or town; or a housing and 
99.13 	redevelopment authority, economic development authority, or rural development financing 
99.14 	authority established under chapter 469, a home rule charter, or special law.

99.15 	Sec. 6. Minnesota Statutes 2018, section 473.39, subdivision 6, is amended to read:
99.16 		Subd. 6.Limitation; light rail transit. The council is prohibited from expending any 
99.17 	proceeds from certificates of indebtedness, bonds, or other obligations under this section
99.18 	subdivision 1u for project development, land acquisition, or construction to (1) establish a 
99.19 	light rail transit line; or (2) expand a light rail transit line, including by extending a line or 
99.20 	adding additional stops.

99.21 	Sec. 7. Minnesota Statutes 2018, section 475.521, subdivision 1, is amended to read:
99.22 		Subdivision 1.Definitions. For purposes of this section, the following terms have the 
99.23 	meanings given.
99.24 	(a) "Bonds" mean an obligation defined under section 475.51.
99.25 	(b) "Capital improvement" means acquisition or betterment of public lands, buildings 
99.26 	or other improvements for the purpose of a city hall, town hall, library, public safety facility, 
99.27 	and public works facility. An improvement must have an expected useful life of five years 
99.28 	or more to qualify. Capital improvement does not include light rail transit or any activity 
99.29 	related to it, or a park, road, bridge, administrative building other than a city or town hall, 
99.30 	or land for any of those facilities. For purposes of this section, "capital improvement" 
99.31 	includes expenditures for purposes described in this paragraph that have been incurred by 
100.1 	a municipality before approval of a capital improvement plan, if such expenditures are 
100.2 	included in a capital improvement plan approved on or before the date of the public hearing 
100.3 	under subdivision 2 regarding issuance of bonds for such expenditures.
100.4 	(c) "Municipality" means a home rule charter or statutory city or a town described in 
100.5 	section 368.01, subdivision 1 or 1a.

100.6 	Sec. 8. REPEALER.
 100.7 	Minnesota Statutes 2018, section 37.31, subdivision 8, is repealed.

APPENDIX 

Repealed Minnesota Statutes: DIVH2348-1 

37.31 ISSUANCE OF BONDS.Subd. 8.Expiration. 
The authority to issue bonds, other than bonds to refund outstanding bonds, under this section expires July 1, 2025. 

275.29 ABSTRACTS TO COMMISSIONER OF REVENUE.
Not later than March 31, in each year, the county auditor shall make and transmit to the commissioner of revenue, in such form as may be prescribed by the commissioner of revenue, complete abstracts of the tax lists of the county, showing the number of acres of land assessed; its value, including the structures thereon; the value of town and city lots, including structures; the total value of all taxable personal property in the several assessment districts; the aggregate amount of all taxable property in the county, and the total amount of taxes levied therein for state, county, town, and all other purposes for that year.