1.1 	A bill for an act
1.2 	relating to taxation; modifying provisions relating to property taxes and tax 
1.3 	increment financing; providing property tax exemption for certain Tribal property; 
1.4 	modifying classification provisions related to relative homesteads, class 4d, and 
1.5 	manufactured home properties; authorizing fire protection and emergency medical 
1.6 	services special taxing districts; allowing for certain special assessments; modifying 
1.7 	local government aid appropriations; modifying existing local taxes and authorizing 
1.8 	new local taxes; modifying provisions related to public finance; modifying property 
1.9 	tax homeowners' and renters' refunds; authorizing tourism improvement districts; 
1.10 	requiring a report;amending Minnesota Statutes 2020, sections 272.02, by adding 
1.11 	a subdivision; 273.124, subdivisions 1, 3a, 9, 13; 273.13, subdivisions 25, 34; 
1.12 	275.065, subdivisions 1, 3, by adding subdivisions; 275.066; 290A.04, subdivisions 
1.13 	2, 2a; 297A.993, subdivision 2; 429.021, subdivision 1; 429.031, subdivision 3; 
1.14 	453A.04, subdivision 21, by adding a subdivision; 465.71; 469.176, by adding a 
1.15 	subdivision; 469.1763, subdivisions 2, 3, 4; 475.56; 475.58, subdivision 3b; 475.60, 
1.16 	subdivision 1; 475.67, subdivision 8; 477A.013, subdivision 13; 477A.03, 
1.17 	subdivision 2a; Laws 2019, First Special Session chapter 6, article 6, sections 25; 
1.18 	27; proposing coding for new law as Minnesota Statutes, chapters 299O; 428B; 
1.19 	repealing Minnesota Statutes 2020, sections 327C.01, subdivision 13; 327C.16; 
1.20 	469.055, subdivision 7.
1.21 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.22 	ARTICLE 1
1.23 	PROPERTY TAXES

1.24 	Section 1. Minnesota Statutes 2020, section 272.02, is amended by adding a subdivision 
1.25 	to read:
1.26 		Subd. 104.Certain property owned by an Indian tribe. (a) Property is exempt that:
1.27 	(1) is located in a county with a population greater than 28,000 but less than 29,000 as 
1.28 	of the 2010 federal census;
2.1 	(2) was on January 2, 2018, and is for the current assessment owned by a federally 
2.2 	recognized Indian tribe or its instrumentality, that is located in Minnesota;
2.3 	(3) was on January 2, 2018, erroneously treated as exempt under subdivision 7; and
2.4 	(4) is used for the same purpose as the property was used on January 2, 2018.
2.5 	(b) The owner of property exempt under paragraph (a) may apply to the commissioner 
2.6 	of revenue for a refund of any state general tax paid for property taxes payable in 2020 and 
2.7 	2021. The commissioner may prescribe the form and manner of the application. An amount 
2.8 	necessary for refunds under this paragraph is appropriated from the general fund to the 
2.9 	commissioner of revenue in fiscal year 2022. This paragraph expires June 30, 2022.

2.10 	EFFECTIVE DATE. (a) The amendments in paragraph (a) are effective beginning 
2.11 	with assessment year 2021. For assessment year 2021, an exemption application under this 
2.12 	section must be filed with the county assessor by August 1, 2021.
2.13 	(b) The amendments in paragraph (b) are effective the day following final enactment.

2.14 	Sec. 2. Minnesota Statutes 2020, section 273.124, subdivision 1, is amended to read:
2.15 		Subdivision 1.General rule. (a) Residential real estate that is occupied and used for 
2.16 	the purposes of a homestead by its owner, who must be a Minnesota resident, is a residential 
2.17 	homestead.
2.18 	Agricultural land, as defined in section 273.13, subdivision 23, that is occupied and used 
2.19 	as a homestead by its owner, who must be a Minnesota resident, is an agricultural homestead.
2.20 	Dates for establishment of a homestead and homestead treatment provided to particular 
2.21 	types of property are as provided in this section.
2.22 	Property held by a trustee under a trust is eligible for homestead classification if the 
2.23 	requirements under this chapter are satisfied.
2.24 	The assessor shall require proof, as provided in subdivision 13, of the facts upon which 
2.25 	classification as a homestead may be determined. Notwithstanding any other law, the assessor 
2.26 	may at any time require a homestead application to be filed in order to verify that any 
2.27 	property classified as a homestead continues to be eligible for homestead status. 
2.28 	Notwithstanding any other law to the contrary, the Department of Revenue may, upon 
2.29 	request from an assessor, verify whether an individual who is requesting or receiving 
2.30 	homestead classification has filed a Minnesota income tax return as a resident for the most 
2.31 	recent taxable year for which the information is available.
3.1 	When there is a name change or a transfer of homestead property, the assessor may 
3.2 	reclassify the property in the next assessment unless a homestead application is filed to 
3.3 	verify that the property continues to qualify for homestead classification.
3.4 	(b) For purposes of this section, homestead property shall include property which is used 
3.5 	for purposes of the homestead but is separated from the homestead by a road, street, lot, 
3.6 	waterway, or other similar intervening property. The term "used for purposes of the 
3.7 	homestead" shall include but not be limited to uses for gardens, garages, or other outbuildings 
3.8 	commonly associated with a homestead, but shall not include vacant land held primarily 
3.9 	for future development. In order to receive homestead treatment for the noncontiguous 
3.10 	property, the owner must use the property for the purposes of the homestead, and must apply 
3.11 	to the assessor, both by the deadlines given in subdivision 9. After initial qualification for 
3.12 	the homestead treatment, additional applications for subsequent years are not required.
3.13 	(c) Residential real estate that is occupied and used for purposes of a homestead by a 
3.14 	relative of the owner is a homestead but only to the extent of the homestead treatment that 
3.15 	would be provided if the related owner occupied the property. For purposes of this paragraph 
3.16 	and paragraph (g), "relative" means a parent, stepparent, child, stepchild, grandparent, 
3.17 	grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be by blood 
3.18 	or marriage. Property that has been classified as seasonal residential recreational property 
3.19 	at any time during which it has been owned by the current owner or spouse of the current 
3.20 	owner will not be reclassified as a homestead unless it is occupied as a homestead by the 
3.21 	owner; this prohibition also applies to property that, in the absence of this paragraph, would 
3.22 	have been classified as seasonal residential recreational property at the time when the 
3.23 	residence was constructed. Neither the related occupant nor the owner of the property may 
3.24 	claim a property tax refund under chapter 290A for a homestead occupied by a relative. In 
3.25 	the case of a residence located on agricultural land, only the house, garage, and immediately 
3.26 	surrounding one acre of land shall be classified as a homestead under this paragraph, except 
3.27 	as provided in paragraph (d).
3.28 	(d) Agricultural property that is occupied and used for purposes of a homestead by a 
3.29 	relative of the owner, is a homestead, only to the extent of the homestead treatment that 
3.30 	would be provided if the related owner occupied the property, and only if all of the following 
3.31 	criteria are met:
3.32 	(1) the relative who is occupying the agricultural property is a grandchild, child, sibling, 
3.33 	or parent, grandparent, stepparent, stepchild, uncle, aunt, nephew, or niece of the owner of 
3.34 	the agricultural property or of the spouse of the owner;
4.1 	(2) the owner of the agricultural property must be a Minnesota resident;
4.2 	(3) the owner of the agricultural property must not receive homestead treatment on any 
4.3 	other agricultural property in Minnesota; and
4.4 	(4) the owner of the agricultural property is limited to only one agricultural homestead 
4.5 	per family under this paragraph.
4.6 	Neither the related occupant nor the owner of the property may claim a property tax 
4.7 	refund under chapter 290A for a homestead occupied by a relative qualifying under this 
4.8 	paragraph. For purposes of this paragraph, "agricultural property" means the house, garage, 
4.9 	other farm buildings and structures, and agricultural land.
4.10 	Application must be made to the assessor by the owner of the agricultural property to 
4.11 	receive homestead benefits under this paragraph. The assessor may require the necessary 
4.12 	proof that the requirements under this paragraph have been met.
4.13 	(e) In the case of property owned by a property owner who is married, the assessor must 
4.14 	not deny homestead treatment in whole or in part if only one of the spouses occupies the 
4.15 	property and the other spouse is absent due to: (1) marriage dissolution proceedings, (2) 
4.16 	legal separation, (3) employment or self-employment in another location, or (4) other 
4.17 	personal circumstances causing the spouses to live separately, not including an intent to 
4.18 	obtain two homestead classifications for property tax purposes. To qualify under clause (3), 
4.19 	the spouse's place of employment or self-employment must be at least 50 miles distant from 
4.20 	the other spouse's place of employment, and the homesteads must be at least 50 miles distant 
4.21 	from each other.
4.22 	(f) The assessor must not deny homestead treatment in whole or in part if:
4.23 	(1) in the case of a property owner who is not married, the owner is absent due to 
4.24 	residence in a nursing home, boarding care facility, or an elderly assisted living facility 
4.25 	property as defined in section 273.13, subdivision 25a, and the property is not otherwise 
4.26 	occupied; or
4.27 	(2) in the case of a property owner who is married, the owner or the owner's spouse or 
4.28 	both are absent due to residence in a nursing home, boarding care facility, or an elderly 
4.29 	assisted living facility property as defined in section 273.13, subdivision 25a, and the property 
4.30 	is not occupied or is occupied only by the owner's spouse.
4.31 	(g) If an individual is purchasing property with the intent of claiming it as a homestead 
4.32 	and is required by the terms of the financing agreement to have a relative shown on the deed 
4.33 	as a co-owner, the assessor shall allow a full homestead classification. This provision only 
5.1 	applies to first-time purchasers, whether married or single, or to a person who had previously 
5.2 	been married and is purchasing as a single individual for the first time. The application for 
5.3 	homestead benefits must be on a form prescribed by the commissioner and must contain 
5.4 	the data necessary for the assessor to determine if full homestead benefits are warranted.
5.5 	(h) If residential or agricultural real estate is occupied and used for purposes of a 
5.6 	homestead by a child of a deceased owner and the property is subject to jurisdiction of 
5.7 	probate court, the child shall receive relative homestead classification under paragraph (c) 
5.8 	or (d) to the same extent they would be entitled to it if the owner was still living, until the 
5.9 	probate is completed. For purposes of this paragraph, "child" includes a relationship by 
5.10 	blood or by marriage.
5.11 	(i) If a single-family home, duplex, or triplex classified as either residential homestead 
5.12 	or agricultural homestead is also used to provide licensed child care, the portion of the 
5.13 	property used for licensed child care must be classified as a part of the homestead property.

5.14 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
5.15 	in 2022 and thereafter.

5.16 	Sec. 3. Minnesota Statutes 2020, section 273.124, subdivision 3a, is amended to read:
5.17 		Subd. 3a.Manufactured home park cooperative. (a) When a manufactured home park 
5.18 	is owned by a corporation or association organized under chapter 308A or 308B, and each 
5.19 	person who owns a share or shares in the corporation or association is entitled to occupy a 
5.20 	lot within the park, the corporation or association may claim homestead treatment for the 
5.21 	park. Each lot must be designated by legal description or number, and each lot is limited to 
5.22 	not more than one-half acre of land.
5.23 	(b) The manufactured home park shall be entitled to homestead treatment if all of the 
5.24 	following criteria are met:
5.25 	(1) the occupant or the cooperative corporation or association is paying the ad valorem 
5.26 	property taxes and any special assessments levied against the land and structure either 
5.27 	directly, or indirectly through dues to the corporation or association; and
5.28 	(2) the corporation or association organized under chapter 308A or 308B is wholly 
5.29 	owned by persons having a right to occupy a lot owned by the corporation or association.
5.30 	(c) A charitable corporation, organized under the laws of Minnesota with no outstanding 
5.31 	stock, and granted a ruling by the Internal Revenue Service for 501(c)(3) tax-exempt status, 
5.32 	qualifies for homestead treatment with respect to a manufactured home park if its members 
6.1 	hold residential participation warrants entitling them to occupy a lot in the manufactured 
6.2 	home park.
6.3 	(d) "Homestead treatment" under this subdivision means the classification rate provided 
6.4 	for class 4c property classified under section 273.13, subdivision 25, paragraph (d), clause 
6.5 	(5), item (ii), and the homestead market value exclusion under section 273.13, subdivision 
6.6 	35, does not apply.

6.7 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
6.8 	in 2023 and thereafter.

6.9 	Sec. 4. Minnesota Statutes 2020, section 273.124, subdivision 9, is amended to read:
6.10 		Subd. 9.Homestead established after assessment date. Any property that was not 
6.11 	used for the purpose of a homestead on the assessment date, but which was used for the 
6.12 	purpose of a homestead on December 1 31 of a year, constitutes class 1 or class 2a.
6.13 	Any taxpayer meeting the requirements of this subdivision must notify the county 
6.14 	assessor, or the assessor who has the powers of the county assessor under section 273.063, 
6.15 	in writing, by December 15 31 of the year of occupancy in order to qualify under this 
6.16 	subdivision. The assessor must not deny full homestead treatment to a property that is 
6.17 	partially homesteaded on January 2 but occupied for the purpose of a full homestead on 
6.18 	December 1 31 of a year.
6.19 	The county assessor and the county auditor may make the necessary changes on their 
6.20 	assessment and tax records to provide for proper homestead classification as provided in 
6.21 	this subdivision.
6.22 	If homestead classification has not been requested as of December 15 31, the assessor 
6.23 	will classify the property as nonhomestead for the current assessment year for taxes payable 
6.24 	in the following year, provided that the owner of any property qualifying under this 
6.25 	subdivision, which has not been accorded the benefits of this subdivision, may be entitled 
6.26 	to receive homestead classification by proper application as provided in section 375.192.
6.27 	The county assessor may publish in a newspaper of general circulation within the county 
6.28 	a notice requesting the public to file an application for homestead as soon as practicable 
6.29 	after acquisition of a homestead, but no later than December 15 31.
6.30 	The county assessor shall publish in a newspaper of general circulation within the county 
6.31 	no later than December 1 of each year a notice informing the public of the requirement to 
6.32 	file an application for homestead by December 15 31.
7.1 	In the case of manufactured homes assessed as personal property, the homestead must 
7.2 	be established, and a homestead classification requested, by May 29 of the assessment year. 
7.3 	The assessor may include information on these deadlines for manufactured homes assessed 
7.4 	as personal property in the published notice or notices.

7.5 	EFFECTIVE DATE. This section is effective beginning with assessments in 2021.

7.6 	Sec. 5. Minnesota Statutes 2020, section 273.124, subdivision 13, is amended to read:
7.7 		Subd. 13.Homestead application. (a) A person who meets the homestead requirements 
7.8 	under subdivision 1 must file a homestead application with the county assessor to initially 
7.9 	obtain homestead classification.
7.10 	(b) The commissioner shall prescribe the content, format, and manner of the homestead 
7.11 	application required to be filed under this chapter pursuant to section 270C.30. The 
7.12 	application must clearly inform the taxpayer that this application must be signed by all 
7.13 	owners who occupy the property or by the qualifying relative and returned to the county 
7.14 	assessor in order for the property to receive homestead treatment.
7.15 	(c) Every property owner applying for homestead classification must furnish to the 
7.16 	county assessor the Social Security number of each occupant who is listed as an owner of 
7.17 	the property on the deed of record, the name and address of each owner who does not occupy 
7.18 	the property, and the name and Social Security number of the spouse of each occupying 
7.19 	owner. The application must be signed by each owner who occupies the property and by 
7.20 	each owner's spouse who occupies the property, or, in the case of property that qualifies as 
7.21 	a homestead under subdivision 1, paragraph (c), by the qualifying relative.
7.22 	If a property owner occupies a homestead, the property owner's spouse may not claim 
7.23 	another property as a homestead unless the property owner and the property owner's spouse 
7.24 	file with the assessor an affidavit or other proof required by the assessor stating that the 
7.25 	property qualifies as a homestead under subdivision 1, paragraph (e).
7.26 	Owners or spouses occupying residences owned by their spouses and previously occupied 
7.27 	with the other spouse, either of whom fail to include the other spouse's name and Social 
7.28 	Security number on the homestead application or provide the affidavits or other proof 
7.29 	requested, will be deemed to have elected to receive only partial homestead treatment of 
7.30 	their residence. The remainder of the residence will be classified as nonhomestead residential. 
7.31 	When an owner or spouse's name and Social Security number appear on homestead 
7.32 	applications for two separate residences and only one application is signed, the owner or 
8.1 	spouse will be deemed to have elected to homestead the residence for which the application 
8.2 	was signed.
8.3 	(d) If residential real estate is occupied and used for purposes of a homestead by a relative 
8.4 	of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in order for 
8.5 	the property to receive homestead status, a homestead application must be filed with the 
8.6 	assessor. The Social Security number of each relative occupying the property and the name 
8.7 	and Social Security number of the spouse of a relative occupying the property shall be 
8.8 	required on the homestead application filed under this subdivision. If a different relative of 
8.9 	the owner subsequently occupies the property, the owner of the property must notify the 
8.10 	assessor within 30 days of the change in occupancy. The Social Security number of a relative 
8.11 	occupying the property or the spouse of a relative occupying the property is private data on 
8.12 	individuals as defined by section 13.02, subdivision 12, but may be disclosed to the 
8.13 	commissioner of revenue, or, for the purposes of proceeding under the Revenue Recapture 
8.14 	Act to recover personal property taxes owing, to the county treasurer.
8.15 	(e) The homestead application shall also notify the property owners that if the property 
8.16 	is granted homestead status for any assessment year, that same property shall remain 
8.17 	classified as homestead until the property is sold or transferred to another person, or the 
8.18 	owners, the spouse of the owner, or the relatives no longer use the property as their 
8.19 	homestead. Upon the sale or transfer of the homestead property, a certificate of value must 
8.20 	be timely filed with the county auditor as provided under section 272.115. Failure to notify 
8.21 	the assessor within 30 days that the property has been sold, transferred, or that the owner, 
8.22 	the spouse of the owner, or the relative is no longer occupying the property as a homestead, 
8.23 	shall result in the penalty provided under this subdivision and the property will lose its 
8.24 	current homestead status.
8.25 	(f) If a homestead application has not been filed with the county by December 15 31, 
8.26 	the assessor shall classify the property as nonhomestead for the current assessment year for 
8.27 	taxes payable in the following year, provided that the owner may be entitled to receive the 
8.28 	homestead classification by proper application under section 375.192.

8.29 	EFFECTIVE DATE. This section is effective beginning with assessments in 2021.

8.30 	Sec. 6. Minnesota Statutes 2020, section 273.13, subdivision 25, is amended to read:
8.31 		Subd. 25.Class 4. (a) Class 4a is residential real estate containing four or more units 
8.32 	and used or held for use by the owner or by the tenants or lessees of the owner as a residence 
8.33 	for rental periods of 30 days or more, excluding property qualifying for class 4d. Class 4a 
8.34 	also includes hospitals licensed under sections 144.50 to 144.56, other than hospitals exempt 
9.1 	under section 272.02, and contiguous property used for hospital purposes, without regard 
9.2 	to whether the property has been platted or subdivided. The market value of class 4a property 
9.3 	has a classification rate of 1.25 percent.
9.4 	(b) Class 4b includes:
9.5 	(1) residential real estate containing less than four units, including property rented as a 
9.6 	short-term rental property for more than 14 days in the preceding year, that does not qualify 
9.7 	as class 4bb, other than seasonal residential recreational property;
9.8 	(2) manufactured homes not classified under any other provision;
9.9 	(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead farm 
9.10 	classified under subdivision 23, paragraph (b) containing two or three units; and
9.11 	(4) unimproved property that is classified residential as determined under subdivision 
9.12 	33.
9.13 	For the purposes of this paragraph, "short-term rental property" means nonhomestead 
9.14 	residential real estate rented for periods of less than 30 consecutive days.
9.15 	The market value of class 4b property has a classification rate of 1.25 percent.
9.16 	(c) Class 4bb includes:
9.17 	(1) nonhomestead residential real estate containing one unit, other than seasonal 
9.18 	residential recreational property;
9.19 	(2) a single family dwelling, garage, and surrounding one acre of property on a 
9.20 	nonhomestead farm classified under subdivision 23, paragraph (b); and
9.21 	(3) a condominium-type storage unit having an individual property identification number 
9.22 	that is not used for a commercial purpose.
9.23 	Class 4bb property has the same classification rates as class 1a property under subdivision 
9.24 	22.
9.25 	Property that has been classified as seasonal residential recreational property at any time 
9.26 	during which it has been owned by the current owner or spouse of the current owner does 
9.27 	not qualify for class 4bb.
9.28 	(d) Class 4c property includes:
9.29 	(1) except as provided in subdivision 22, paragraph (c), real and personal property 
9.30 	devoted to commercial temporary and seasonal residential occupancy for recreation purposes, 
9.31 	for not more than 250 days in the year preceding the year of assessment. For purposes of 
10.1 	this clause, property is devoted to a commercial purpose on a specific day if any portion of 
10.2 	the property is used for residential occupancy, and a fee is charged for residential occupancy. 
10.3 	Class 4c property under this clause must contain three or more rental units. A "rental unit" 
10.4 	is defined as a cabin, condominium, townhouse, sleeping room, or individual camping site 
10.5 	equipped with water and electrical hookups for recreational vehicles. A camping pad offered 
10.6 	for rent by a property that otherwise qualifies for class 4c under this clause is also class 4c 
10.7 	under this clause regardless of the term of the rental agreement, as long as the use of the 
10.8 	camping pad does not exceed 250 days. In order for a property to be classified under this 
10.9 	clause, either (i) the business located on the property must provide recreational activities, 
10.10 	at least 40 percent of the annual gross lodging receipts related to the property must be from 
10.11 	business conducted during 90 consecutive days, and either (A) at least 60 percent of all paid 
10.12 	bookings by lodging guests during the year must be for periods of at least two consecutive 
10.13 	nights; or (B) at least 20 percent of the annual gross receipts must be from charges for 
10.14 	providing recreational activities, or (ii) the business must contain 20 or fewer rental units, 
10.15 	and must be located in a township or a city with a population of 2,500 or less located outside 
10.16 	the metropolitan area, as defined under section 473.121, subdivision 2, that contains a portion 
10.17 	of a state trail administered by the Department of Natural Resources. For purposes of item 
10.18 	(i)(A), a paid booking of five or more nights shall be counted as two bookings. Class 4c 
10.19 	property also includes commercial use real property used exclusively for recreational 
10.20 	purposes in conjunction with other class 4c property classified under this clause and devoted 
10.21 	to temporary and seasonal residential occupancy for recreational purposes, up to a total of 
10.22 	two acres, provided the property is not devoted to commercial recreational use for more 
10.23 	than 250 days in the year preceding the year of assessment and is located within two miles 
10.24 	of the class 4c property with which it is used. In order for a property to qualify for 
10.25 	classification under this clause, the owner must submit a declaration to the assessor 
10.26 	designating the cabins or units occupied for 250 days or less in the year preceding the year 
10.27 	of assessment by January 15 of the assessment year. Those cabins or units and a proportionate 
10.28 	share of the land on which they are located must be designated class 4c under this clause 
10.29 	as otherwise provided. The remainder of the cabins or units and a proportionate share of 
10.30 	the land on which they are located will be designated as class 3a. The owner of property 
10.31 	desiring designation as class 4c property under this clause must provide guest registers or 
10.32 	other records demonstrating that the units for which class 4c designation is sought were not 
10.33 	occupied for more than 250 days in the year preceding the assessment if so requested. The 
10.34 	portion of a property operated as a (1) restaurant, (2) bar, (3) gift shop, (4) conference center 
10.35 	or meeting room, and (5) other nonresidential facility operated on a commercial basis not 
10.36 	directly related to temporary and seasonal residential occupancy for recreation purposes 
11.1 	does not qualify for class 4c. For the purposes of this paragraph, "recreational activities" 
11.2 	means renting ice fishing houses, boats and motors, snowmobiles, downhill or cross-country 
11.3 	ski equipment; providing marina services, launch services, or guide services; or selling bait 
11.4 	and fishing tackle;
11.5 	(2) qualified property used as a golf course if:
11.6 	(i) it is open to the public on a daily fee basis. It may charge membership fees or dues, 
11.7 	but a membership fee may not be required in order to use the property for golfing, and its 
11.8 	green fees for golfing must be comparable to green fees typically charged by municipal 
11.9 	courses; and
11.10 	(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).
11.11 	A structure used as a clubhouse, restaurant, or place of refreshment in conjunction with 
11.12 	the golf course is classified as class 3a property;
11.13 	(3) real property up to a maximum of three acres of land owned and used by a nonprofit 
11.14 	community service oriented organization and not used for residential purposes on either a 
11.15 	temporary or permanent basis, provided that:
11.16 	(i) the property is not used for a revenue-producing activity for more than six days in 
11.17 	the calendar year preceding the year of assessment; or
11.18 	(ii) the organization makes annual charitable contributions and donations at least equal 
11.19 	to the property's previous year's property taxes and the property is allowed to be used for 
11.20 	public and community meetings or events for no charge, as appropriate to the size of the 
11.21 	facility.
11.22 	For purposes of this clause:
11.23 	(A) "charitable contributions and donations" has the same meaning as lawful gambling 
11.24 	purposes under section 349.12, subdivision 25, excluding those purposes relating to the 
11.25 	payment of taxes, assessments, fees, auditing costs, and utility payments;
11.26 	(B) "property taxes" excludes the state general tax;
11.27 	(C) a "nonprofit community service oriented organization" means any corporation, 
11.28 	society, association, foundation, or institution organized and operated exclusively for 
11.29 	charitable, religious, fraternal, civic, or educational purposes, and which is exempt from 
11.30 	federal income taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal 
11.31 	Revenue Code; and
12.1 	(D) "revenue-producing activities" shall include but not be limited to property or that 
12.2 	portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt 
12.3 	liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling 
12.4 	alley, a retail store, gambling conducted by organizations licensed under chapter 349, an 
12.5 	insurance business, or office or other space leased or rented to a lessee who conducts a 
12.6 	for-profit enterprise on the premises.
12.7 	Any portion of the property not qualifying under either item (i) or (ii) is class 3a. The 
12.8 	use of the property for social events open exclusively to members and their guests for periods 
12.9 	of less than 24 hours, when an admission is not charged nor any revenues are received by 
12.10 	the organization shall not be considered a revenue-producing activity.
12.11 	The organization shall maintain records of its charitable contributions and donations 
12.12 	and of public meetings and events held on the property and make them available upon 
12.13 	request any time to the assessor to ensure eligibility. An organization meeting the requirement 
12.14 	under item (ii) must file an application by May 1 with the assessor for eligibility for the 
12.15 	current year's assessment. The commissioner shall prescribe a uniform application form 
12.16 	and instructions;
12.17 	(4) postsecondary student housing of not more than one acre of land that is owned by a 
12.18 	nonprofit corporation organized under chapter 317A and is used exclusively by a student 
12.19 	cooperative, sorority, or fraternity for on-campus housing or housing located within two 
12.20 	miles of the border of a college campus;
12.21 	(5)(i) manufactured home parks as defined in section 327.14, subdivision 3, excluding
12.22 	including manufactured home parks described in items (ii) and (iii), (ii) manufactured home 
12.23 	parks as defined in section 327.14, subdivision 3, that are described in section 273.124, 
12.24 	subdivision 3a, and (iii) class I manufactured home parks as defined in section 327C.01, 
12.25 	subdivision 13;
12.26 	(6) real property that is actively and exclusively devoted to indoor fitness, health, social, 
12.27 	recreational, and related uses, is owned and operated by a not-for-profit corporation, and is 
12.28 	located within the metropolitan area as defined in section 473.121, subdivision 2;
12.29 	(7) a leased or privately owned noncommercial aircraft storage hangar not exempt under 
12.30 	section 272.01, subdivision 2, and the land on which it is located, provided that:
12.31 	(i) the land is on an airport owned or operated by a city, town, county, Metropolitan 
12.32 	Airports Commission, or group thereof; and
13.1 	(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased 
13.2 	premise, prohibits commercial activity performed at the hangar.
13.3 	If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must be 
13.4 	filed by the new owner with the assessor of the county where the property is located within 
13.5 	60 days of the sale;
13.6 	(8) a privately owned noncommercial aircraft storage hangar not exempt under section 
13.7 	272.01, subdivision 2, and the land on which it is located, provided that:
13.8 	(i) the land abuts a public airport; and
13.9 	(ii) the owner of the aircraft storage hangar provides the assessor with a signed agreement 
13.10 	restricting the use of the premises, prohibiting commercial use or activity performed at the 
13.11 	hangar; and
13.12 	(9) residential real estate, a portion of which is used by the owner for homestead purposes, 
13.13 	and that is also a place of lodging, if all of the following criteria are met:
13.14 	(i) rooms are provided for rent to transient guests that generally stay for periods of 14 
13.15 	or fewer days;
13.16 	(ii) meals are provided to persons who rent rooms, the cost of which is incorporated in 
13.17 	the basic room rate;
13.18 	(iii) meals are not provided to the general public except for special events on fewer than 
13.19 	seven days in the calendar year preceding the year of the assessment; and
13.20 	(iv) the owner is the operator of the property.
13.21 	The market value subject to the 4c classification under this clause is limited to five rental 
13.22 	units. Any rental units on the property in excess of five, must be valued and assessed as 
13.23 	class 3a. The portion of the property used for purposes of a homestead by the owner must 
13.24 	be classified as class 1a property under subdivision 22;
13.25 	(10) real property up to a maximum of three acres and operated as a restaurant as defined 
13.26 	under section 157.15, subdivision 12, provided it: (i) is located on a lake as defined under 
13.27 	section 103G.005, subdivision 15, paragraph (a), clause (3); and (ii) is either devoted to 
13.28 	commercial purposes for not more than 250 consecutive days, or receives at least 60 percent 
13.29 	of its annual gross receipts from business conducted during four consecutive months. Gross 
13.30 	receipts from the sale of alcoholic beverages must be included in determining the property's 
13.31 	qualification under item (ii). The property's primary business must be as a restaurant and 
13.32 	not as a bar. Gross receipts from gift shop sales located on the premises must be excluded. 
14.1 	Owners of real property desiring 4c classification under this clause must submit an annual 
14.2 	declaration to the assessor by February 1 of the current assessment year, based on the 
14.3 	property's relevant information for the preceding assessment year;
14.4 	(11) lakeshore and riparian property and adjacent land, not to exceed six acres, used as 
14.5 	a marina, as defined in section 86A.20, subdivision 5, which is made accessible to the public 
14.6 	and devoted to recreational use for marina services. The marina owner must annually provide 
14.7 	evidence to the assessor that it provides services, including lake or river access to the public 
14.8 	by means of an access ramp or other facility that is either located on the property of the 
14.9 	marina or at a publicly owned site that abuts the property of the marina. No more than 800 
14.10 	feet of lakeshore may be included in this classification. Buildings used in conjunction with 
14.11 	a marina for marina services, including but not limited to buildings used to provide food 
14.12 	and beverage services, fuel, boat repairs, or the sale of bait or fishing tackle, are classified 
14.13 	as class 3a property; and
14.14 	(12) real and personal property devoted to noncommercial temporary and seasonal 
14.15 	residential occupancy for recreation purposes.
14.16 	Class 4c property has a classification rate of 1.5 percent of market value, except that (i) 
14.17 	each parcel of noncommercial seasonal residential recreational property under clause (12) 
14.18 	has the same classification rates as class 4bb property, (ii) manufactured home parks assessed 
14.19 	under clause (5), item (i), have the same classification rate as class 4b property, the market 
14.20 	value of manufactured home parks assessed under clause (5), item (ii), have a classification 
14.21 	rate of 0.75 percent if more than 50 percent of the lots in the park are occupied by 
14.22 	shareholders in the cooperative corporation or association and a classification rate of one 
14.23 	percent if 50 percent or less of the lots are so occupied, and class I manufactured home 
14.24 	parks as defined in section 327C.01, subdivision 13, have a classification rate of 1.0 have 
14.25 	a classification rate of 0.75 percent, (iii) commercial-use seasonal residential recreational 
14.26 	property and marina recreational land as described in clause (11), has a classification rate 
14.27 	of one percent for the first $500,000 of market value, and 1.25 percent for the remaining 
14.28 	market value, (iv) the market value of property described in clause (4) has a classification 
14.29 	rate of one percent, (v) the market value of property described in clauses (2), (6), and (10) 
14.30 	has a classification rate of 1.25 percent, (vi) that portion of the market value of property in 
14.31 	clause (9) qualifying for class 4c property has a classification rate of 1.25 percent, and (vii) 
14.32 	property qualifying for classification under clause (3) that is owned or operated by a 
14.33 	congressionally chartered veterans organization has a classification rate of one percent. The 
14.34 	commissioner of veterans affairs must provide a list of congressionally chartered veterans 
15.1 	organizations to the commissioner of revenue by June 30, 2017, and by January 1, 2018, 
15.2 	and each year thereafter.
15.3 	(e) Class 4d property is qualifying low-income rental housing certified to the assessor 
15.4 	by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion of 
15.5 	the units in the building qualify as low-income rental housing units as certified under section 
15.6 	273.128, subdivision 3, only the proportion of qualifying units to the total number of units 
15.7 	in the building qualify for class 4d. The remaining portion of the building shall be classified 
15.8 	by the assessor based upon its use. Class 4d also includes the same proportion of land as 
15.9 	the qualifying low-income rental housing units are to the total units in the building. For all 
15.10 	properties qualifying as class 4d, the market value determined by the assessor must be based 
15.11 	on the normal approach to value using normal unrestricted rents.
15.12 	(f) The first tier of market value of class 4d property has a classification rate of 0.75 
15.13 	percent. The remaining value of class 4d property has a classification rate of 0.25 percent. 
15.14 	For the purposes of this paragraph, the "first tier of market value of class 4d property" means 
15.15 	the market value of each housing unit up to the first tier limit. For the purposes of this 
15.16 	paragraph, all class 4d property value must be assigned to individual housing units. The 
15.17 	first tier limit is $100,000 $174,000 for assessment year 2014 2022 and assessment year 
15.18 	2023. For subsequent years, the limit is adjusted each year by the average statewide change 
15.19 	in estimated market value of property classified as class 4a and 4d under this section for 
15.20 	the previous assessment year, excluding valuation change due to new construction, rounded 
15.21 	to the nearest $1,000, provided, however, that the limit may never be less than $100,000. 
15.22 	Beginning with assessment year 2015, the commissioner of revenue must certify the limit 
15.23 	for each assessment year by November 1 of the previous year.

15.24 	EFFECTIVE DATE; APPLICATION. (a) The amendment to paragraph (d) is effective 
15.25 	beginning with property taxes payable in 2023 and thereafter.
15.26 	(b) The amendment to paragraph (f) is effective beginning with assessment year 2022.

15.27 	Sec. 7. Minnesota Statutes 2020, section 273.13, subdivision 34, is amended to read:
15.28 		Subd. 34.Homestead of veteran with a disability or family caregiver. (a) All or a 
15.29 	portion of the market value of property owned by a veteran and serving as the veteran's 
15.30 	homestead under this section is excluded in determining the property's taxable market value 
15.31 	if the veteran has a service-connected disability of 70 percent or more as certified by the 
15.32 	United States Department of Veterans Affairs. To qualify for exclusion under this subdivision, 
15.33 	the veteran must have been honorably discharged from the United States armed forces, as 
16.1 	indicated by United States Government Form DD214 or other official military discharge 
16.2 	papers.
16.3 	(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is excluded, 
16.4 	except as provided in clause (2); and
16.5 	(2) for a total (100 percent) and permanent disability, $300,000 of market value is 
16.6 	excluded.
16.7 	(c) If a veteran with a disability qualifying for a valuation exclusion under paragraph 
16.8 	(b), clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the 
16.9 	spouse holds the legal or beneficial title to the homestead and permanently resides there, 
16.10 	the exclusion shall carry over to the benefit of the veteran's spouse until such time as the 
16.11 	spouse remarries, or sells, transfers, or otherwise disposes of the property, except as otherwise 
16.12 	provided in paragraph (n). Qualification under this paragraph requires an application under 
16.13 	paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's 
16.14 	marital status, ownership of the property, or use of the property as a permanent residence.
16.15 	(d) If the spouse of a member of any branch or unit of the United States armed forces 
16.16 	who dies due to a service-connected cause while serving honorably in active service, as 
16.17 	indicated on United States Government Form DD1300 or DD2064, holds the legal or 
16.18 	beneficial title to a homestead and permanently resides there, the spouse is entitled to the 
16.19 	benefit described in paragraph (b), clause (2), until such time as the spouse remarries or 
16.20 	sells, transfers, or otherwise disposes of the property, except as otherwise provided in 
16.21 	paragraph (n).
16.22 	(e) If a veteran meets the disability criteria of paragraph (a) but does not own property 
16.23 	classified as homestead in the state of Minnesota, then the homestead of the veteran's primary 
16.24 	family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify 
16.25 	for under paragraph (b).
16.26 	(f) In the case of an agricultural homestead, only the portion of the property consisting 
16.27 	of the house and garage and immediately surrounding one acre of land qualifies for the 
16.28 	valuation exclusion under this subdivision.
16.29 	(g) A property qualifying for a valuation exclusion under this subdivision is not eligible 
16.30 	for the market value exclusion under subdivision 35, or classification under subdivision 22, 
16.31 	paragraph (b).
16.32 	(h) To qualify for a valuation exclusion under this subdivision a property owner must 
16.33 	apply to the assessor by December 15 31 of the first assessment year for which the exclusion 
17.1 	is sought. For an application received after December 15, the exclusion shall become effective 
17.2 	for the following assessment year. Except as provided in paragraph (c), the owner of a 
17.3 	property that has been accepted for a valuation exclusion must notify the assessor if there 
17.4 	is a change in ownership of the property or in the use of the property as a homestead.
17.5 	(i) A first-time application by a qualifying spouse for the market value exclusion under 
17.6 	paragraph (d) must be made any time within two years of the death of the service member.
17.7 	(j) For purposes of this subdivision:
17.8 	(1) "active service" has the meaning given in section 190.05;
17.9 	(2) "own" means that the person's name is present as an owner on the property deed;
17.10 	(3) "primary family caregiver" means a person who is approved by the secretary of the 
17.11 	United States Department of Veterans Affairs for assistance as the primary provider of 
17.12 	personal care services for an eligible veteran under the Program of Comprehensive Assistance 
17.13 	for Family Caregivers, codified as United States Code, title 38, section 1720G; and
17.14 	(4) "veteran" has the meaning given the term in section 197.447.
17.15 	(k) If a veteran dying after December 31, 2011, did not apply for or receive the exclusion 
17.16 	under paragraph (b), clause (2), before dying, the veteran's spouse is entitled to the benefit 
17.17 	under paragraph (b), clause (2), until the spouse remarries or sells, transfers, or otherwise 
17.18 	disposes of the property, except as otherwise provided in paragraph (n), if:
17.19 	(1) the spouse files a first-time application within two years of the death of the service 
17.20 	member or by June 1, 2019, whichever is later;
17.21 	(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the 
17.22 	homestead and permanently resides there;
17.23 	(3) the veteran met the honorable discharge requirements of paragraph (a); and
17.24 	(4) the United States Department of Veterans Affairs certifies that:
17.25 	(i) the veteran met the total (100 percent) and permanent disability requirement under 
17.26 	paragraph (b), clause (2); or
17.27 	(ii) the spouse has been awarded dependency and indemnity compensation.
17.28 	(l) The purpose of this provision of law providing a level of homestead property tax 
17.29 	relief for veterans with a disability, their primary family caregivers, and their surviving 
17.30 	spouses is to help ease the burdens of war for those among our state's citizens who bear 
17.31 	those burdens most heavily.
18.1 	(m) By July 1, the county veterans service officer must certify the disability rating and 
18.2 	permanent address of each veteran receiving the benefit under paragraph (b) to the assessor.
18.3 	(n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds 
18.4 	the legal or beneficial title to the property may continue to receive the exclusion for a 
18.5 	property other than the property for which the exclusion was initially granted until the spouse 
18.6 	remarries or sells, transfers, or otherwise disposes of the property, provided that:
18.7 	(1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed 
18.8 	under this paragraph;
18.9 	(2) the spouse holds the legal or beneficial title to the property for which the continuation 
18.10 	of the exclusion is sought under this paragraph, and permanently resides there;
18.11 	(3) the estimated market value of the property for which the exclusion is sought under 
18.12 	this paragraph is less than or equal to the estimated market value of the property that first 
18.13 	received the exclusion, based on the value of each property on the date of the sale of the 
18.14 	property that first received the exclusion; and
18.15 	(4) the spouse has not previously received the benefit under this paragraph for a property 
18.16 	other than the property for which the exclusion is sought.

18.17 	EFFECTIVE DATE. This section is effective beginning with assessments in 2021.

18.18 	Sec. 8. Minnesota Statutes 2020, section 275.065, subdivision 1, is amended to read:
18.19 		Subdivision 1.Proposed levy. (a) Notwithstanding any law or charter to the contrary, 
18.20 	on or before September 30, each county, home rule charter or statutory city, town, and 
18.21 	special taxing district, excluding the Metropolitan Council and the Metropolitan Mosquito 
18.22 	Control Commission, shall certify to the county auditor the proposed property tax levy for 
18.23 	taxes payable in the following year. For towns, the final certified levy shall also be considered 
18.24 	the proposed levy.
18.25 	(b) Each county and city with a population of at least 500 must annually notify the public 
18.26 	of its revenue, expenditures, fund balances, and other relevant budget information that is 
18.27 	used to establish the proposed property tax levy. Each county and city with a population of 
18.28 	at least 500 must hold a public meeting on the budget and proposed levy. The meeting must 
18.29 	be held at least seven days prior to the day that the proposed levy under this subdivision is 
18.30 	certified, the public must be allowed to speak at the meeting, and the meeting must not 
18.31 	begin before 6:00 p.m.
19.1 	(b) (c) Notwithstanding any law or charter to the contrary, on or before September 15, 
19.2 	the Metropolitan Council and the Metropolitan Mosquito Control Commission shall adopt 
19.3 	and certify to the county auditor a proposed property tax levy for taxes payable in the 
19.4 	following year.
19.5 	(c) (d) On or before September 30, each school district that has not mutually agreed with 
19.6 	its home county to extend this date shall certify to the county auditor the proposed property 
19.7 	tax levy for taxes payable in the following year. Each school district that has agreed with 
19.8 	its home county to delay the certification of its proposed property tax levy must certify its 
19.9 	proposed property tax levy for the following year no later than October 7. The school district 
19.10 	shall certify the proposed levy as:
19.11 	(1) a specific dollar amount by school district fund, broken down between voter-approved 
19.12 	and non-voter-approved levies and between referendum market value and tax capacity 
19.13 	levies; or
19.14 	(2) the maximum levy limitation certified by the commissioner of education according 
19.15 	to section 126C.48, subdivision 1.
19.16 	(d) (e) If the board of estimate and taxation or any similar board that establishes maximum 
19.17 	tax levies for taxing jurisdictions within a first class city certifies the maximum property 
19.18 	tax levies for funds under its jurisdiction by charter to the county auditor by the date specified 
19.19 	in paragraph (a), the city shall be deemed to have certified its levies for those taxing 
19.20 	jurisdictions.
19.21 	(e) (f) For purposes of this section, "special taxing district" means a special taxing district 
19.22 	as defined in section 275.066. Intermediate school districts that levy a tax under chapter 
19.23 	124 or 136D, joint powers boards established under sections 123A.44 to 123A.445, and 
19.24 	Common School Districts No. 323, Franconia, and No. 815, Prinsburg, are also special 
19.25 	taxing districts for purposes of this section.
19.26 	(f) (g) At the meeting at which a taxing authority, other than a town, adopts its proposed 
19.27 	tax levy under this subdivision, the taxing authority shall announce the time and place of 
19.28 	any subsequent regularly scheduled meetings at which the budget and levy will be discussed 
19.29 	and at which the public will be allowed to speak. The time and place of those meetings must 
19.30 	be included in the proceedings or summary of proceedings published in the official newspaper 
19.31 	of the taxing authority under section 123B.09, 375.12, or 412.191.

19.32 	EFFECTIVE DATE. This section is effective for property taxes payable in 2022 and 
19.33 	thereafter.

20.1 	Sec. 9. Minnesota Statutes 2020, section 275.065, subdivision 3, is amended to read:
20.2 		Subd. 3.Notice of proposed property taxes. (a) The county auditor shall prepare and 
20.3 	the county treasurer shall deliver after November 10 and on or before November 24 each 
20.4 	year, by first class mail to each taxpayer at the address listed on the county's current year's 
20.5 	assessment roll, a notice of proposed property taxes. Upon written request by the taxpayer, 
20.6 	the treasurer may send the notice in electronic form or by electronic mail e-mail instead of 
20.7 	on paper or by ordinary mail.
20.8 	(b) The commissioner of revenue shall prescribe the form of the notice.
20.9 	(c) The notice must inform taxpayers that it contains the amount of property taxes each 
20.10 	taxing authority proposes to collect for taxes payable the following year. In the case of a 
20.11 	town, or in the case of the state general tax, the final tax amount will be its proposed tax. 
20.12 	The notice must clearly state for each city that has a population over 500, county, school 
20.13 	district, regional library authority established under section 134.201, and metropolitan taxing 
20.14 	districts as defined in paragraph (i), and fire protection special taxing districts established 
20.15 	under section 299O.01, the time and place of a meeting for each taxing authority in which 
20.16 	the budget and levy will be discussed and public input allowed, prior to the final budget 
20.17 	and levy determination. The taxing authorities must provide the county auditor with the 
20.18 	information to be included in the notice on or before the time it certifies its proposed levy 
20.19 	under subdivision 1. The public must be allowed to speak at that meeting, which must occur 
20.20 	after November 24 and must not be held before 6:00 p.m. The notice must state for each 
20.21 	city that has a population over 500, county, and school district, the time and place of the 
20.22 	meeting to be held pursuant to subdivision 11. The taxing authorities must provide the 
20.23 	county auditor with the information to be included in the notice on or before the time it 
20.24 	certifies its proposed levy under subdivision 1. It must provide a telephone number for the 
20.25 	taxing authority that taxpayers may call if they have questions related to the notice and an 
20.26 	address where comments will be received by mail, except that no notice required under this 
20.27 	section shall be interpreted as requiring the printing of a personal telephone number or 
20.28 	address as the contact information for a taxing authority. If a taxing authority does not 
20.29 	maintain public offices where telephone calls can be received by the authority, the authority 
20.30 	may inform the county of the lack of a public telephone number and the county shall not 
20.31 	list a telephone number for that taxing authority.
20.32 	(d) The notice must state for each parcel:
20.33 	(1) the market value of the property as determined under section 273.11, and used for 
20.34 	computing property taxes payable in the following year and for taxes payable in the current 
21.1 	year as each appears in the records of the county assessor on November 1 of the current 
21.2 	year; and, in the case of residential property, whether the property is classified as homestead 
21.3 	or nonhomestead. The notice must clearly inform taxpayers of the years to which the market 
21.4 	values apply and that the values are final values;
21.5 	(2) the items listed below, shown separately by county, city or town, and state general 
21.6 	tax, agricultural homestead credit under section 273.1384, school building bond agricultural 
21.7 	credit under section 273.1387, voter approved school levy, other local school levy, and the 
21.8 	sum of the special taxing districts, and as a total of all taxing authorities:
21.9 	(i) the actual tax for taxes payable in the current year; and
21.10 	(ii) the proposed tax amount.
21.11 	If the county levy under clause (2) includes an amount for a lake improvement district 
21.12 	as defined under sections 103B.501 to 103B.581, the amount attributable for that purpose 
21.13 	must be separately stated from the remaining county levy amount.
21.14 	In the case of a town or the state general tax, the final tax shall also be its proposed tax 
21.15 	unless the town changes its levy at a special town meeting under section 365.52. If a school 
21.16 	district has certified under section 126C.17, subdivision 9, that a referendum will be held 
21.17 	in the school district at the November general election, the county auditor must note next 
21.18 	to the school district's proposed amount that a referendum is pending and that, if approved 
21.19 	by the voters, the tax amount may be higher than shown on the notice. In the case of the 
21.20 	city of Minneapolis, the levy for Minneapolis Park and Recreation shall be listed separately 
21.21 	from the remaining amount of the city's levy. In the case of the city of St. Paul, the levy for 
21.22 	the St. Paul Library Agency must be listed separately from the remaining amount of the 
21.23 	city's levy. In the case of Ramsey County, any amount levied under section 134.07 may be 
21.24 	listed separately from the remaining amount of the county's levy. In the case of a parcel 
21.25 	where tax increment or the fiscal disparities areawide tax under chapter 276A or 473F 
21.26 	applies, the proposed tax levy on the captured value or the proposed tax levy on the tax 
21.27 	capacity subject to the areawide tax must each be stated separately and not included in the 
21.28 	sum of the special taxing districts; and
21.29 	(3) the increase or decrease between the total taxes payable in the current year and the 
21.30 	total proposed taxes, expressed as a percentage.
21.31 	For purposes of this section, the amount of the tax on homesteads qualifying under the 
21.32 	senior citizens' property tax deferral program under chapter 290B is the total amount of 
21.33 	property tax before subtraction of the deferred property tax amount.
22.1 	(e) The notice must clearly state that the proposed or final taxes do not include the 
22.2 	following:
22.3 	(1) special assessments;
22.4 	(2) levies approved by the voters after the date the proposed taxes are certified, including 
22.5 	bond referenda and school district levy referenda;
22.6 	(3) a levy limit increase approved by the voters by the first Tuesday after the first Monday 
22.7 	in November of the levy year as provided under section 275.73;
22.8 	(4) amounts necessary to pay cleanup or other costs due to a natural disaster occurring 
22.9 	after the date the proposed taxes are certified;
22.10 	(5) amounts necessary to pay tort judgments against the taxing authority that become 
22.11 	final after the date the proposed taxes are certified; and
22.12 	(6) the contamination tax imposed on properties which received market value reductions 
22.13 	for contamination.
22.14 	(f) Except as provided in subdivision 7, failure of the county auditor to prepare or the 
22.15 	county treasurer to deliver the notice as required in this section does not invalidate the 
22.16 	proposed or final tax levy or the taxes payable pursuant to the tax levy.
22.17 	(g) If the notice the taxpayer receives under this section lists the property as 
22.18 	nonhomestead, and satisfactory documentation is provided to the county assessor by the 
22.19 	applicable deadline, and the property qualifies for the homestead classification in that 
22.20 	assessment year, the assessor shall reclassify the property to homestead for taxes payable 
22.21 	in the following year.
22.22 	(h) In the case of class 4 residential property used as a residence for lease or rental 
22.23 	periods of 30 days or more, the taxpayer must either:
22.24 	(1) mail or deliver a copy of the notice of proposed property taxes to each tenant, renter, 
22.25 	or lessee; or
22.26 	(2) post a copy of the notice in a conspicuous place on the premises of the property.
22.27 	The notice must be mailed or posted by the taxpayer by November 27 or within three 
22.28 	days of receipt of the notice, whichever is later. A taxpayer may notify the county treasurer 
22.29 	of the address of the taxpayer, agent, caretaker, or manager of the premises to which the 
22.30 	notice must be mailed in order to fulfill the requirements of this paragraph.
23.1 	(i) For purposes of this subdivision and subdivision 6, "metropolitan special taxing 
23.2 	districts" means the following taxing districts in the seven-county metropolitan area that 
23.3 	levy a property tax for any of the specified purposes listed below:
23.4 	(1) Metropolitan Council under section 473.132, 473.167, 473.249, 473.325, 473.446, 
23.5 	473.521, 473.547, or 473.834;
23.6 	(2) Metropolitan Airports Commission under section 473.667, 473.671, or 473.672; and
23.7 	(3) Metropolitan Mosquito Control Commission under section 473.711.
23.8 	For purposes of this section, any levies made by the regional rail authorities in the county 
23.9 	of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A 
23.10 	shall be included with the appropriate county's levy.
23.11 	(j) The governing body of a county, city, or school district may, with the consent of the 
23.12 	county board, include supplemental information with the statement of proposed property 
23.13 	taxes about the impact of state aid increases or decreases on property tax increases or 
23.14 	decreases and on the level of services provided in the affected jurisdiction. This supplemental 
23.15 	information may include information for the following year, the current year, and for as 
23.16 	many consecutive preceding years as deemed appropriate by the governing body of the 
23.17 	county, city, or school district. It may include only information regarding:
23.18 	(1) the impact of inflation as measured by the implicit price deflator for state and local 
23.19 	government purchases;
23.20 	(2) population growth and decline;
23.21 	(3) state or federal government action; and
23.22 	(4) other financial factors that affect the level of property taxation and local services 
23.23 	that the governing body of the county, city, or school district may deem appropriate to 
23.24 	include.
23.25 	The information may be presented using tables, written narrative, and graphic 
23.26 	representations and may contain instruction toward further sources of information or 
23.27 	opportunity for comment.

23.28 	EFFECTIVE DATE. This section is effective for property taxes payable in 2022 and 
23.29 	thereafter.

24.1 	Sec. 10. Minnesota Statutes 2020, section 275.065, is amended by adding a subdivision 
24.2 	to read:
24.3 		Subd. 3b.Notice of proposed property taxes required supplemental information. (a) 
24.4 	The county auditor must prepare a separate statement to be delivered with the notice of 
24.5 	proposed taxes described in subdivision 3. The statement must fit on one sheet of paper and 
24.6 	contain for each parcel:
24.7 	(1) for the county, city or township, and school district in which the parcel lies, the 
24.8 	certified levy for the current taxes payable year, the proposed levy for taxes payable in the 
24.9 	following year, and the increase or decrease between these two amounts, expressed as a 
24.10 	percentage;
24.11 	(2) summary budget information listed in paragraph (b); and
24.12 	(3) information on how to access each taxing authority's website where the taxpayer can 
24.13 	find the proposed budget and information on how to participate in person and remotely in 
24.14 	the Minnesota Property Taxpayer's Day meetings, held pursuant to subdivision 11.
24.15 	(b) Summary budget information must contain budget data from the county, city, and 
24.16 	school district that proposes a property tax levy on the parcel for taxes payable the following 
24.17 	year. For the school district, the summary budget data must include the information provided 
24.18 	to the public under section 123B.10, subdivision 1, paragraph (b), for the current year and 
24.19 	following year. For the county and city, the reported summary budget data must contain 
24.20 	the same information, in the same categories, and in the same format as provided to the 
24.21 	Office of the State Auditor as required by section 6.745. The statement must provide the 
24.22 	governmental revenues and current expenditures information in clauses (1) and (2) for the 
24.23 	taxing authority's budget for taxes payable the following year and the taxing authority's 
24.24 	budget from taxes payable in the current year, as well as the percent change between the 
24.25 	two years. The city must provide the county auditor with the summary budget data at the 
24.26 	same time as the information required under subdivision 3. Only cities with a population 
24.27 	of at least 500 are required to report the data described in this paragraph. If a city with a 
24.28 	population over 500 fails to report the required information to the county auditor, the county 
24.29 	auditor must list the city as "budget information not reported" on the portion of the statement 
24.30 	dedicated to the city's budget information. The statement may take the same format as the 
24.31 	annual summary budget report for cities and counties issued by the Office of the State 
24.32 	Auditor. The summary budget data must include:
24.33 	(1) a governmental revenues category, including and separately stating:
25.1 	(i) "property taxes" defined as property taxes levied on an assessed valuation of real 
25.2 	property and personal property, if applicable, by the city and county, including fiscal 
25.3 	disparities;
25.4 	(ii) "special assessments" defined as levies made against certain properties to defray all 
25.5 	or part of the costs of a specific improvement, such as new sewer and water mains, deemed 
25.6 	to benefit primarily those properties;
25.7 	(iii) "state general purpose aid" defined as aid received from the state that has no 
25.8 	restrictions on its use, including local government aid, county program aid, and market 
25.9 	value credits; and
25.10 	(iv) "state categorical aid" defined as revenues received for a specific purpose, such as 
25.11 	streets and highways, fire relief, and flood control, including but not limited to police and 
25.12 	fire state aid and out-of-home placement aid; and
25.13 	(2) a current expenditures category, including and separately stating:
25.14 	(i) "general government" defined as administration costs of city or county governments, 
25.15 	including salaries of officials and maintenance of buildings;
25.16 	(ii) "public safety" defined as costs related to the protection of persons and property, 
25.17 	such as police, fire, ambulance services, building inspections, animal control, and flood 
25.18 	control;
25.19 	(iii) "streets and highways" defined as costs associated with the maintenance and repair 
25.20 	of local highways, streets, bridges, and street equipment, such as patching, seal coating, 
25.21 	street lighting, street cleaning, and snow removal;
25.22 	(iv) "sanitation" defined as costs of refuse collection and disposal, recycling, and weed 
25.23 	and pest control;
25.24 	(v) "human services" defined as activities designed to provide public assistance and 
25.25 	institutional care for individuals economically unable to provide for themselves;
25.26 	(vi) "health" defined as costs of the maintenance of vital statistics, restaurant inspection, 
25.27 	communicable disease control, and various health services and clinics;
25.28 	(vii) "culture and recreation" defined as costs of libraries, park maintenance, mowing, 
25.29 	planting, removal of trees, festivals, bands, museums, community centers, cable television, 
25.30 	baseball fields, and organized recreation activities;
26.1 	(viii) "conservation of natural resources" defined as the conservation and development 
26.2 	of natural resources, including agricultural and forestry programs and services, weed 
26.3 	inspection services, and soil and water conservation services;
26.4 	(ix) "economic development and housing" defined as costs for development and 
26.5 	redevelopment activities in blighted or otherwise economically disadvantaged areas, including 
26.6 	low-interest loans, cleanup of hazardous sites, rehabilitation of substandard housing and 
26.7 	other physical facilities, and other assistance to those wanting to provide housing and 
26.8 	economic opportunity within a disadvantaged area; and
26.9 	(x) "all other current expenditures" defined as costs not classified elsewhere, such as 
26.10 	airport expenditures, cemeteries, unallocated insurance costs, unallocated pension costs, 
26.11 	and public transportation costs.
26.12 	(c) If a taxing authority reporting this data does not have revenues or expenditures in a 
26.13 	category listed in paragraph (b), then the taxing authority must designate the amount as "0" 
26.14 	for that specific category.
26.15 	(d) The supplemental statement provided under this subdivision must be sent in electronic 
26.16 	form or by e-mail if the taxpayer requests an electronic version the notice of proposed 
26.17 	property taxes under subdivision 3, paragraph (a).

26.18 	EFFECTIVE DATE. This section is effective for property taxes payable in 2022 and 
26.19 	thereafter.

26.20 	Sec. 11. Minnesota Statutes 2020, section 275.065, is amended by adding a subdivision 
26.21 	to read:
26.22 		Subd. 11.Minnesota Property Taxpayer's Day. (a) Notwithstanding any other provision 
26.23 	of law, on the first Wednesday following the first Monday in December, each county, city 
26.24 	with a population of at least 500, and each school district must annually hold a meeting to 
26.25 	discuss each taxing authority's proposed budget and levy for the upcoming taxes payable 
26.26 	year, prior to the final budget and levy determination. The meeting shall be known as 
26.27 	"Minnesota Property Taxpayer's Day."
26.28 	(b) Counties must begin a meeting at 6:00 p.m. and discuss the county's budget and levy. 
26.29 	The public must be allowed to speak no later than 20 minutes after the start of the meeting. 
26.30 	Cities must begin a meeting to discuss their budget and levy at 7:00 p.m. and must allow 
26.31 	the public to speak no later than 20 minutes after the start of the meeting. School districts 
26.32 	must begin a meeting to discuss their budget and levy at 8:00 p.m. and must allow the public 
26.33 	to speak no later than 20 minutes after the start of the meeting.
27.1 	(c) Each taxing jurisdiction must broadcast the meeting virtually and provide a method 
27.2 	for the public to participate in person and remotely. Information about the meeting, including 
27.3 	instructions on how to participate remotely, must be posted on the website of each taxing 
27.4 	jurisdiction required to hold a meeting under this subdivision by November 10.

27.5 	EFFECTIVE DATE. This section is effective July 1, 2021.

27.6 	Sec. 12. Minnesota Statutes 2020, section 275.066, is amended to read:
27.7 	275.066 SPECIAL TAXING DISTRICTS; DEFINITION.
27.8 	For the purposes of property taxation and property tax state aids, the term "special taxing 
27.9 	districts" includes the following entities:
27.10 	(1) watershed districts under chapter 103D;
27.11 	(2) sanitary districts under sections 442A.01 to 442A.29;
27.12 	(3) regional sanitary sewer districts under sections 115.61 to 115.67;
27.13 	(4) regional public library districts under section 134.201;
27.14 	(5) park districts under chapter 398;
27.15 	(6) regional railroad authorities under chapter 398A;
27.16 	(7) hospital districts under sections 447.31 to 447.38;
27.17 	(8) St. Cloud Metropolitan Transit Commission under sections 458A.01 to 458A.15;
27.18 	(9) Duluth Transit Authority under sections 458A.21 to 458A.37;
27.19 	(10) regional development commissions under sections 462.381 to 462.398;
27.20 	(11) housing and redevelopment authorities under sections 469.001 to 469.047;
27.21 	(12) port authorities under sections 469.048 to 469.068;
27.22 	(13) economic development authorities under sections 469.090 to 469.1081;
27.23 	(14) Metropolitan Council under sections 473.123 to 473.549;
27.24 	(15) Metropolitan Airports Commission under sections 473.601 to 473.679;
27.25 	(16) Metropolitan Mosquito Control Commission under sections 473.701 to 473.716;
27.26 	(17) Morrison County Rural Development Financing Authority under Laws 1982, chapter 
27.27 	437, section 1;
27.28 	(18) Croft Historical Park District under Laws 1984, chapter 502, article 13, section 6;
28.1 	(19) East Lake County Medical Clinic District under Laws 1989, chapter 211, sections 
28.2 	1 to 6;
28.3 	(20) Floodwood Area Ambulance District under Laws 1993, chapter 375, article 5, 
28.4 	section 39;
28.5 	(21) Middle Mississippi River Watershed Management Organization under sections 
28.6 	103B.211 and 103B.241;
28.7 	(22) emergency medical services special taxing districts under section 144F.01;
28.8 	(23) a county levying under the authority of section 103B.241, 103B.245, or 103B.251;
28.9 	(24) Southern St. Louis County Special Taxing District; Chris Jensen Nursing Home 
28.10 	under Laws 2003, First Special Session chapter 21, article 4, section 12;
28.11 	(25) an airport authority created under section 360.0426; and
28.12 	(26) fire protection special taxing districts under section 299O.01; and
28.13 	(27) any other political subdivision of the state of Minnesota, excluding counties, school 
28.14 	districts, cities, and towns, that has the power to adopt and certify a property tax levy to the 
28.15 	county auditor, as determined by the commissioner of revenue.

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

28.17 	Sec. 13. [299O.01] FIRE PROTECTION SPECIAL TAXING DISTRICTS.
28.18 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
28.19 	the meanings given unless the context clearly indicates otherwise.
28.20 	(b) "City" means a statutory or home rule charter city.
28.21 	(c) "Governing body" means for a city, the city council; for a county, the county board; 
28.22 	and for a town, the board of supervisors.
28.23 	(d) "Political subdivision" means a county, city, or township organized to provide town 
28.24 	government.
28.25 		Subd. 2.Authority to establish. (a) Two or more political subdivisions may establish, 
28.26 	by resolution of their governing bodies, a special taxing district to provide fire protection 
28.27 	or emergency medical services or both in the area of the district, comprising the jurisdiction 
28.28 	of each of the political subdivisions forming the district. For a county that participates in 
28.29 	establishing a district, the county's jurisdiction comprises the unorganized territory of the 
28.30 	county that it designates in its resolution for inclusion in the district. The area of the special 
28.31 	taxing district does not need to be contiguous or its boundaries continuous.
29.1 	(b) Before establishing a district under this section, the participating political subdivisions 
29.2 	must enter an agreement that specifies how any liabilities, other than debt issued under 
29.3 	subdivision 6, and assets of the district will be distributed if the district is dissolved. The 
29.4 	agreement may also include other terms, including a method for apportioning the levy of 
29.5 	the district among participating political subdivisions under subdivision 4, paragraph (b), 
29.6 	as the political subdivisions determine appropriate. The agreement must be adopted no later 
29.7 	than upon passage of the resolution establishing the district under paragraph (a), but may 
29.8 	be later amended by agreement of each of the political subdivisions participating in the 
29.9 	district.
29.10 		Subd. 3.Board. The special taxing district established under this section is governed 
29.11 	by a board made up initially of representatives of each participating political subdivision 
29.12 	in the proportions set out in the establishing resolution, subject to change as provided in the 
29.13 	district's charter, if any, or in the district's bylaws. Each participating political subdivision's 
29.14 	representative must be an elected member of the governing body of the political subdivision 
29.15 	and serves at the pleasure of that participant's governing body.
29.16 		Subd. 4.Property tax levy. (a) The board may levy a tax on the taxable real and personal 
29.17 	property in the district. The proceeds of the levy must be used as provided in subdivision 
29.18 	5. The board shall certify the levy at the times provided under section 275.07. The board 
29.19 	shall provide the county with whatever information is necessary to identify the property 
29.20 	that is located within the district. If the boundaries include a part of a parcel, the entire parcel 
29.21 	is included in the district. The county auditor must spread, collect, and distribute the proceeds 
29.22 	of the tax at the same time and in the same manner as provided by law for all other property 
29.23 	taxes.
29.24 	(b) As an alternative to paragraph (a), the board may apportion its levy among the political 
29.25 	subdivisions that are members of the district under a formula or method, such as population, 
29.26 	number of service calls, cost of providing service, the market value of improvements, or 
29.27 	other measure or measures, that was approved by the governing body of each of the political 
29.28 	subdivisions that is a member of the district. The amount of the levy allocated to each 
29.29 	political subdivision must be added to that political subdivision's levy and spread at the 
29.30 	same time and in the same manner as provided by law for other taxes. The proceeds of the 
29.31 	levy must be collected and remitted to the district and used as provided in subdivision 5.
29.32 		Subd. 5.Use of levy proceeds. The proceeds of property taxes levied under this section 
29.33 	must be used to provide fire protection or emergency medical services to residents of the 
29.34 	district and property located in the district, as well as to pay debt issued under subdivision 
30.1 	6. Services may be provided by employees of the district or by contracting for services 
30.2 	provided by other governmental or private entities.
30.3 		Subd. 6.Debt. (a) The district may incur debt under chapter 475 when the board 
30.4 	determines doing so is necessary to accomplish its duties.
30.5 	(b) In addition, the board of the district may issue certificates of indebtedness or capital 
30.6 	notes under section 412.301 to purchase capital equipment. In applying section 412.301, 
30.7 	paragraph (e), to the district the following rules apply:
30.8 	(1) the taxable property of the entire district must be used to calculate the percent of 
30.9 	estimated market value; and
30.10 	(2) "the number of voters at the last municipal election" means the sum of the number 
30.11 	of voters at the last municipal election for each of the cities that is a member of the district 
30.12 	plus the number of registered voters in each town that is a participating member of the 
30.13 	district.
30.14 		Subd. 7.Powers. (a) In addition to authority expressly granted in this section, a special 
30.15 	taxing district may exercise any power that may be exercised by any of its participating 
30.16 	political subdivisions and that is necessary or reasonable to support the services set out in 
30.17 	subdivision 5. The district may only levy the taxes authorized in subdivision 4. These powers 
30.18 	include, without limitation, the authority to participate in state programs and to enforce or 
30.19 	carry out state laws related to fire protection or emergency medical services, including 
30.20 	programs providing state aid, reimbursement or funding of employee benefits, authorizing 
30.21 	local enforcement of state standards, and similar, to the extent the special taxing district 
30.22 	meets the qualification criteria and requirements of a program. These include but are not 
30.23 	limited to fire protection related programs and political subdivision powers or responsibilities 
30.24 	under chapters 299A, 424A, and 477B; sections 6.495, 353.64, and 423A.022; and any 
30.25 	administrative rules related to the fire code.
30.26 	(b) To the extent that the district's authority under this subdivision overlaps with or may 
30.27 	conflict with the authority of the participating political subdivision, the agreement under 
30.28 	subdivision 2, paragraph (b), must provide for allocation of those powers or responsibilities 
30.29 	between the participating political subdivisions and the district and may provide for resolution 
30.30 	of conflicts in the exercise of those powers.
30.31 		Subd. 8.Additions and withdrawals. (a) The board of the district may add additional 
30.32 	eligible political subdivisions to a special taxing district under this section. The governing 
30.33 	body of the proposed eligible political subdivision must agree to the addition in a resolution 
30.34 	of its governing body.
31.1 	(b) A political subdivision may withdraw from a special taxing district under this section 
31.2 	by resolution of its governing body. The political subdivision must notify the board of the 
31.3 	special taxing district of the withdrawal by providing a copy of the resolution at least two 
31.4 	years in advance of the proposed withdrawal. The taxable property of the withdrawing 
31.5 	member is subject to the property tax levy under subdivision 4 for the two taxes payable 
31.6 	years following the notice of the withdrawal, unless the board and the withdrawing member 
31.7 	agree otherwise by a resolution adopted by each of their governing bodies. If a political 
31.8 	subdivision withdraws from a district for which debt was issued under subdivision 6 when 
31.9 	the political subdivision was a participating member of the district and which is outstanding 
31.10 	when the political subdivision withdraws from the district, the taxable property of the 
31.11 	withdrawing political subdivision remains subject to the special taxing district debt levy 
31.12 	until that outstanding debt has been paid or defeased. If the district's property levy to repay 
31.13 	the debt was apportioned among the political subdivisions under an alternative formula or 
31.14 	method under subdivision 4, paragraph (b), the withdrawing political subdivision is subject 
31.15 	to the same percentage of the debt levy as applied in the taxes payable year immediately 
31.16 	before its withdrawal from the district.
31.17 	(c) Notwithstanding subdivision 2, a special taxing district comprised of two political 
31.18 	subdivisions continues to exist even if one of the political subdivisions withdraws.
31.19 		Subd. 9.Dissolution. The special taxing district may be dissolved by resolution approved 
31.20 	by majority vote of the board. If the special taxing district is dissolved, the assets and 
31.21 	liabilities may be assigned to a successor entity, if any, or otherwise disposed of for public 
31.22 	purposes as provided in the agreement adopted under subdivision 2, paragraph (b), or 
31.23 	otherwise agreed to by the participating political subdivisions. A district may not be dissolved 
31.24 	until all debt issued under subdivision 6 has been paid or defeased.

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

31.26 	Sec. 14. Minnesota Statutes 2020, section 429.021, subdivision 1, is amended to read:
31.27 		Subdivision 1.Improvements authorized. The council of a municipality shall have 
31.28 	power to make the following improvements:
31.29 	(1) To acquire, open, and widen any street, and to improve the same by constructing, 
31.30 	reconstructing, and maintaining sidewalks, pavement, gutters, curbs, and vehicle parking 
31.31 	strips of any material, or by grading, graveling, oiling, or otherwise improving the same, 
31.32 	including the beautification thereof and including storm sewers or other street drainage and 
31.33 	connections from sewer, water, or similar mains to curb lines.
32.1 	(2) To acquire, develop, construct, reconstruct, extend, and maintain storm and sanitary 
32.2 	sewers and systems, including outlets, holding areas and ponds, treatment plants, pumps, 
32.3 	lift stations, service connections, and other appurtenances of a sewer system, within and 
32.4 	without the corporate limits.
32.5 	(3) To construct, reconstruct, extend, and maintain steam heating mains.
32.6 	(4) To install, replace, extend, and maintain street lights and street lighting systems and 
32.7 	special lighting systems.
32.8 	(5) To acquire, improve, construct, reconstruct, extend, and maintain water works systems, 
32.9 	including mains, valves, hydrants, service connections, wells, pumps, reservoirs, tanks, 
32.10 	treatment plants, and other appurtenances of a water works system, within and without the 
32.11 	corporate limits.
32.12 	(6) To acquire, improve and equip parks, open space areas, playgrounds, and recreational 
32.13 	facilities within or without the corporate limits.
32.14 	(7) To plant trees on streets and provide for their trimming, care, and removal.
32.15 	(8) To abate nuisances and to drain swamps, marshes, and ponds on public or private 
32.16 	property and to fill the same.
32.17 	(9) To construct, reconstruct, extend, and maintain dikes and other flood control works.
32.18 	(10) To construct, reconstruct, extend, and maintain retaining walls and area walls.
32.19 	(11) To acquire, construct, reconstruct, improve, alter, extend, operate, maintain, and 
32.20 	promote a pedestrian skyway system. Such improvement may be made upon a petition 
32.21 	pursuant to section 429.031, subdivision 3.
32.22 	(12) To acquire, construct, reconstruct, extend, operate, maintain, and promote 
32.23 	underground pedestrian concourses.
32.24 	(13) To acquire, construct, improve, alter, extend, operate, maintain, and promote public 
32.25 	malls, plazas or courtyards.
32.26 	(14) To construct, reconstruct, extend, and maintain district heating systems.
32.27 	(15) To construct, reconstruct, alter, extend, operate, maintain, and promote fire protection 
32.28 	systems in existing buildings, but only upon a petition pursuant to section 429.031, 
32.29 	subdivision 3.
32.30 	(16) To acquire, construct, reconstruct, improve, alter, extend, and maintain highway 
32.31 	sound barriers.
33.1 	(17) To improve, construct, reconstruct, extend, and maintain gas and electric distribution 
33.2 	facilities owned by a municipal gas or electric utility.
33.3 	(18) To purchase, install, and maintain signs, posts, and other markers for addressing 
33.4 	related to the operation of enhanced 911 telephone service.
33.5 	(19) To improve, construct, extend, and maintain facilities for Internet access and other 
33.6 	communications purposes, if the council finds that:
33.7 	(i) the facilities are necessary to make available Internet access or other communications 
33.8 	services that are not and will not be available through other providers or the private market 
33.9 	in the reasonably foreseeable future; and
33.10 	(ii) the service to be provided by the facilities will not compete with service provided 
33.11 	by private entities.
33.12 	(20) To assess affected property owners for all or a portion of the costs agreed to with 
33.13 	an electric utility, telecommunications carrier, or cable system operator to bury or alter a 
33.14 	new or existing distribution system within the public right-of-way that exceeds the utility's 
33.15 	design and construction standards, or those set by law, tariff, or franchise, but only upon 
33.16 	petition under section 429.031, subdivision 3.
33.17 	(21) To assess affected property owners for repayment of voluntary energy improvement 
33.18 	financings under section 216C.436, subdivision 7, or 216C.437, subdivision 28.
33.19 	(22) To construct, reconstruct, alter, extend, operate, maintain, and promote energy 
33.20 	improvement projects in existing buildings, provided that:
33.21 	(i) a petition for the improvement is made by a property owner under section 429.031, 
33.22 	subdivision 3;
33.23 	(ii) the municipality funds and administers the energy improvement project;
33.24 	(iii) project funds are only used for the installation of improvements to heating, 
33.25 	ventilation, and air conditioning equipment and building envelope and for the installation 
33.26 	of renewable energy systems;
33.27 	(iv) each property owner petitioning for the improvement receives notice that free or 
33.28 	low-cost energy improvements may be available under federal, state, or utility programs;
33.29 	(v) for energy improvement projects on residential property, only residential property 
33.30 	with five or more units may obtain financing for projects under this clause; and
34.1 	(vi) prior to financing an energy improvement project or imposing an assessment for a 
34.2 	project, written notice is provided to the mortgage lender of any mortgage encumbering or 
34.3 	otherwise secured by the property proposed to be improved.

34.4 	EFFECTIVE DATE. This section is effective for special assessments payable in 2022 
34.5 	and thereafter.

34.6 	Sec. 15. Minnesota Statutes 2020, section 429.031, subdivision 3, is amended to read:
34.7 		Subd. 3.Petition by all owners. Whenever all owners of real property abutting upon 
34.8 	any street named as the location of any improvement shall petition the council to construct 
34.9 	the improvement and to assess the entire cost against their property, the council may, without 
34.10 	a public hearing, adopt a resolution determining such fact and ordering the improvement. 
34.11 	The validity of the resolution shall not be questioned by any taxpayer or property owner or 
34.12 	the municipality unless an action for that purpose is commenced within 30 days after adoption 
34.13 	of the resolution as provided in section 429.036. Nothing herein prevents any property 
34.14 	owner from questioning the amount or validity of the special assessment against the owner's 
34.15 	property pursuant to section 429.081. In the case of a petition for the municipality to own 
34.16 	and install a fire protection system, energy improvement projects, a pedestrian skyway 
34.17 	system, or on-site water contaminant improvements, the petition must contain or be 
34.18 	accompanied by an undertaking satisfactory to the city by the petitioner that the petitioner 
34.19 	will grant the municipality the necessary property interest in the building to permit the city 
34.20 	to enter upon the property and the building to construct, maintain, and operate the fire 
34.21 	protection system, energy improvement projects, pedestrian skyway system, or on-site water 
34.22 	contaminant improvements. In the case of a petition for the installation of a privately owned 
34.23 	fire protection system, energy improvement projects, a privately owned pedestrian skyway 
34.24 	system, or privately owned on-site water contaminant improvements, the petition shall 
34.25 	contain the plans and specifications for the improvement, the estimated cost of the 
34.26 	improvement and a statement indicating whether the city or the owner will contract for the 
34.27 	construction of the improvement. If the owner is contracting for the construction of the 
34.28 	improvement, the city shall not approve the petition until it has reviewed and approved the 
34.29 	plans, specifications, and cost estimates contained in the petition. The construction cost 
34.30 	financed under section 429.091 shall not exceed the amount of the cost estimate contained 
34.31 	in the petition. In the case of a petition for the installation of a fire protection system, energy 
34.32 	improvement projects, a pedestrian skyway system, or on-site water contaminant 
34.33 	improvements, the petitioner may request abandonment of the improvement at any time 
34.34 	after it has been ordered pursuant to subdivision 1 and before contracts have been awarded 
34.35 	for the construction of the improvement under section 429.041, subdivision 2. If such a 
35.1 	request is received, the city council shall abandon the proceedings but in such case the 
35.2 	petitioner shall reimburse the city for any and all expenses incurred by the city in connection 
35.3 	with the improvement.

35.4 	EFFECTIVE DATE. This section is effective for special assessments payable in 2022 
35.5 	and thereafter.

35.6 	Sec. 16. REPEALER.
 35.7 	Minnesota Statutes 2020, sections 327C.01, subdivision 13; and 327C.16, are repealed.

35.8 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
35.9 	in 2023.

35.10 	ARTICLE 2
35.11 	AIDS AND CREDITS

35.12 	Section 1. Minnesota Statutes 2020, section 477A.013, subdivision 13, is amended to 
35.13 	read:
35.14 		Subd. 13.Certified aid adjustments. (a) A city that received an aid base increase under 
35.15 	Minnesota Statutes 2012, section 477A.011, subdivision 36, paragraph (e), shall have its 
35.16 	total aid under subdivision 9 increased by an amount equal to $150,000 for aids payable in 
35.17 	2014 through 2018.
35.18 	(b) (a) A city that received an aid base increase under Minnesota Statutes 2012, section 
35.19 	477A.011, subdivision 36, paragraph (r), shall have its total aid under subdivision 9 increased 
35.20 	by an amount equal to $160,000 for aids payable in 2014 and thereafter.
35.21 	(c) A city that received a temporary aid increase under Minnesota Statutes 2012, section 
35.22 	477A.011, subdivision 36, paragraph (o), shall have its total aid under subdivision 9 increased 
35.23 	by an amount equal to $1,000,000 for aids payable in 2014 only.
35.24 	(b) The city of Floodwood shall have its total aid under subdivision 9 increased by 
35.25 	$250,000 for aids payable in 2022 through 2026.
35.26 	(c) The city of Staples shall have its total aid under subdivision 9 increased by $320,000 
35.27 	for aids payable in 2022 through 2026.
35.28 	(d) The city of Warren shall have its total aid under subdivision 9 increased by $320,000 
35.29 	for aids payable in 2022 through 2026.

35.30 	EFFECTIVE DATE. This section is effective for aids payable in calendar year 2022 
35.31 	and thereafter.

36.1 	Sec. 2. Minnesota Statutes 2020, section 477A.03, subdivision 2a, is amended to read:
36.2 		Subd. 2a.Cities. For aids payable in 2016 and 2017, the total aid paid under section 
36.3 	477A.013, subdivision 9, is $519,398,012. For aids payable in 2018 and 2019, the total aid 
36.4 	paid under section 477A.013, subdivision 9, is $534,398,012. For aids payable in 2020, the 
36.5 	total aid paid under section 477A.013, subdivision 9, is $560,398,012. For aids payable in 
36.6 	2021 and thereafter, the total aid payable under section 477A.013, subdivision 9, is 
36.7 	$564,398,012.  For aids payable in 2022 through 2026, the total aid payable under section 
36.8 	477A.013, subdivision 9, is $565,288,012. For aids payable in 2027 and thereafter, the total 
36.9 	aid payable under section 477A.013, subdivision 9, is $564,398,012.

36.10 	EFFECTIVE DATE. This section is effective for aids payable in calendar year 2022 
36.11 	and thereafter.

36.12 	ARTICLE 3
36.13 	LOCAL TAXES

36.14 	Section 1. Laws 2019, First Special Session chapter 6, article 6, section 25, is amended 
36.15 	to read:
36.16 	Sec. 25. CITY OF PLYMOUTH; LOCAL LODGING TAX AUTHORIZED.
 36.17 	(a) Notwithstanding Minnesota Statutes, section 477A.016, or any other provision of 
36.18 	law, ordinance, or city charter, the city council for the city of Plymouth may impose by 
36.19 	ordinance a tax of up to three percent on the gross receipts subject to the lodging tax under 
36.20 	Minnesota Statutes, section 469.190. This tax is in addition to any tax imposed under 
36.21 	Minnesota Statutes, section 469.190, and the total tax imposed under that section and this 
36.22 	provision must not exceed six percent.
36.23 	(b) Two-thirds of the revenue from the tax imposed under this section must be dedicated 
36.24 	and used for capital improvements to public recreational facilities and marketing and 
36.25 	promotion of the community, and the remaining one-third of the revenue must be used for 
36.26 	the same purposes as a tax imposed under Minnesota Statutes, section 469.190.
36.27 	(c) The tax imposed under this authority terminates at the earlier of: (1) ten years after 
36.28 	the tax is first imposed; or (2) December 31, 2030 when the city council determines that 
36.29 	the amount received from the tax is sufficient to retire bonds issued before January 1, 2022, 
36.30 	for capital improvements under paragraph (b), plus an amount sufficient to pay costs, 
36.31 	including interest costs, related to the issuance of the bonds.

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

37.1 	Sec. 2. Laws 2019, First Special Session chapter 6, article 6, section 27, is amended to 
37.2 	read:
37.3 	Sec. 27. CITY OF SARTELL; LOCAL TAXES AUTHORIZED.
 37.4 		Subdivision 1.Food and beverage tax authorized. Notwithstanding Minnesota Statutes, 
37.5 	section 297A.99 or 477A.016, or any ordinance or other provision of law, and if approved 
37.6 	by voters at the November 3, 2020, a general election, or at a special election held before 
37.7 	November 3, 2020 pursuant to a resolution adopted by its governing body, the city of Sartell 
37.8 	may, by ordinance, impose a sales tax of up to 1-1/2 percent on the gross receipts of all food 
37.9 	and beverages sold by a restaurant or place of refreshment, as defined by ordinance of the 
37.10 	city, that is located within the city. For purposes of this section, "food and beverages" include 
37.11 	retail on-sale of intoxicating liquor and fermented malt beverages.
37.12 		Subd. 2.Use of proceeds from authorized taxes. The proceeds of the taxes imposed 
37.13 	under subdivision 1 must be used by the city to fund capital or operational costs for new 
37.14 	and existing recreational facilities and related amenities within the city. Authorized expenses 
37.15 	include securing or paying debt service on bonds or other obligations issued to finance 
37.16 	construction and improvement projects.
37.17 		Subd. 3.Termination of taxes. The tax imposed under subdivision 1 expires five years 
37.18 	after the tax is first imposed.
37.19 		Subd. 4.Collection, administration, and enforcement. The city may enter into an 
37.20 	agreement with the commissioner of revenue to administer, collect, and enforce the taxes 
37.21 	under subdivision 1. If the commissioner agrees to collect the tax, the provisions of Minnesota 
37.22 	Statutes, sections 270C.171 and 297A.99, related to collection, administration, and 
37.23 	enforcement apply.

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

37.27 	Sec. 3. CARLTON COUNTY; LOCAL SALES AND USE TAX AUTHORIZED.
 37.28 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
37.29 	sections 297A.99, subdivision 2, paragraph (b), and 477A.016, or any other law or ordinance, 
37.30 	and if approved by the voters at a general election as required under Minnesota Statutes, 
37.31 	section 297A.99, subdivision 3, Carlton County may impose, by ordinance, a sales and use 
37.32 	tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise 
38.1 	provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the 
38.2 	imposition, administration, collection, and enforcement of the tax authorized under this 
38.3 	subdivision.
38.4 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
38.5 	under subdivision 1 must be used by Carlton County to pay the costs of collecting and 
38.6 	administering the tax, and to finance up to $60,000,000 for the construction of a new law 
38.7 	enforcement center and jail serving a regional female offender program. Authorized costs 
38.8 	include related parking, design, construction, reconstruction, mechanical upgrades, and 
38.9 	engineering costs, as well as the associated bond costs for any bonds issued under subdivision 
38.10 	3.
38.11 		Subd. 3.Bonding authority. (a) Carlton County may issue bonds under Minnesota 
38.12 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
38.13 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
38.14 	not exceed $60,000,000, plus an amount applied to the payment of costs of issuing the 
38.15 	bonds. The bonds may be paid from or secured by any funds available to the county, 
38.16 	including the tax authorized under subdivision 1. The issuance of bonds under this 
38.17 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
38.18 	(b) The bonds are not included in computing any debt limitation applicable to the county. 
38.19 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
38.20 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
38.21 	under Minnesota Statutes, section 475.58, is not required.
38.22 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
38.23 	earlier of: (1) 30 years after the tax is first imposed; or (2) when the county determines that 
38.24 	it has received from this tax $60,000,000 to fund the project listed in subdivision 2, plus an 
38.25 	amount sufficient to pay costs, including interest costs, related to the issuance of the bonds 
38.26 	authorized in subdivision 3. Except as otherwise provided in Minnesota Statutes, section 
38.27 	297A.99, subdivision 3, paragraph (f), any funds remaining after payment of the allowed 
38.28 	costs due to timing of the termination of the tax under Minnesota Statutes, section 297A.99, 
38.29 	subdivision 12, shall be placed in the county's general fund. The tax imposed under 
38.30 	subdivision 1 may expire at an earlier time if the county determines by ordinance.

38.31 	EFFECTIVE DATE. This section is effective the day after the governing body of 
38.32 	Carlton County and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
38.33 	subdivisions 2 and 3.

39.1 	Sec. 4. CITY OF CLOQUET; TAXES AUTHORIZED.
 39.2 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
39.3 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
39.4 	and if approved by the voters at a general election as required under Minnesota Statutes, 
39.5 	section 297A.99, subdivision 3, the city of Cloquet may impose by ordinance a sales and 
39.6 	use tax of one-half of one percent for the purposes specified in subdivision 2. Except as 
39.7 	otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
39.8 	govern the imposition, administration, collection, and enforcement of the tax authorized 
39.9 	under this subdivision. The tax imposed under this subdivision is in addition to any local 
39.10 	sales and use tax imposed under any other special law.
39.11 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
39.12 	under subdivision 1 must be used by the city of Cloquet to pay the costs of collecting and 
39.13 	administering the tax and the capital and administrative costs of any or all of the projects 
39.14 	listed in this subdivision. The amount spent on each project is limited to the amount set 
39.15 	forth below plus an amount equal to interest on and the costs of issuing any bonds:
39.16 	(1) construction, reconstruction, expansion, or improvement related to the Pine Valley 
39.17 	Regional Park Project, including ski jump repairs, chalet replacement, and parking and 
39.18 	lighting improvements, in an amount not to exceed $2,124,700; and
39.19 	(2) restoration, repair, and upgrading of the Cloquet Ice Arena in an amount not to exceed 
39.20 	$6,025,500.
39.21 		Subd. 3.Bonding authority. (a) The city of Cloquet may issue bonds under Minnesota 
39.22 	Statutes, chapter 475, to finance up to $8,150,200 of the portion of the costs of the facilities 
39.23 	authorized in subdivision 2 and approved by the voters as required under Minnesota Statutes, 
39.24 	section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds 
39.25 	issued under this subdivision may not exceed $8,150,200 plus an amount to be applied to 
39.26 	the payment of the costs of issuing the bonds. The bonds may be paid from or secured by 
39.27 	any funds available to the city of Cloquet, including the tax authorized under subdivision 
39.28 	1. The issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 
39.29 	275.60 and 275.61.
39.30 	(b) The bonds are not included in computing any debt limitation applicable to the city 
39.31 	of Cloquet, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
39.32 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
39.33 	the bonds under Minnesota Statutes, section 475.58, is not required.
40.1 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
40.2 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 10 years 
40.3 	after the tax is first imposed, or (2) when the city council determines that the amount received 
40.4 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
40.5 	projects approved by voters as required under Minnesota Statutes, section 297A.99, 
40.6 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
40.7 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
40.8 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
40.9 	any funds remaining after payment of the allowed costs due to the timing of the termination 
40.10 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the 
40.11 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
40.12 	if the city so determines by ordinance.

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

40.16 	Sec. 5. CITY OF EDINA; TAXES AUTHORIZED.
 40.17 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
40.18 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
40.19 	and if approved by the voters at a general election as required under Minnesota Statutes, 
40.20 	section 297A.99, subdivision 3, the city of Edina may impose by ordinance a sales and use 
40.21 	tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise 
40.22 	provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the 
40.23 	imposition, administration, collection, and enforcement of the tax authorized under this 
40.24 	subdivision. The tax imposed under this subdivision is in addition to any local sales and 
40.25 	use tax imposed under any other special law.
40.26 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
40.27 	under subdivision 1 must be used by the city of Edina to pay the costs of collecting and 
40.28 	administering the tax and paying for the following projects in the city, including securing 
40.29 	and paying debt service on bonds issued to finance all or part of the following projects:
40.30 	(1) $17,700,000 plus associated bonding costs for development of Fred Richards Park 
40.31 	as identified in the Fred Richards Park Master Plan; and
40.32 	(2) $21,600,000 plus associated bonding costs for improvements to Braemar Park as 
40.33 	identified in the Braemar Park Master Plan.
41.1 		Subd. 3.Bonding authority. (a) The city of Edina may issue bonds under Minnesota 
41.2 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
41.3 	subdivision 2 and approved by the voters as required under Minnesota Statutes, section 
41.4 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
41.5 	under this subdivision may not exceed: (1) $17,700,000 for the project listed in subdivision 
41.6 	2, clause (1), plus an amount to be applied to the payment of the costs of issuing the bonds; 
41.7 	and (2) $21,600,000 for the project listed in subdivision 2, clause (2), plus an amount to be 
41.8 	applied to the payment of the costs of issuing the bonds. The bonds may be paid from or 
41.9 	secured by any funds available to the city of Edina, including the tax authorized under 
41.10 	subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota 
41.11 	Statutes, sections 275.60 and 275.61.
41.12 	(b) The bonds are not included in computing any debt limitation applicable to the city 
41.13 	of Edina, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
41.14 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
41.15 	the bonds under Minnesota Statutes, section 475.58, is not required.
41.16 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
41.17 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 19 years 
41.18 	after the tax is first imposed, or (2) when the city council determines that the amount received 
41.19 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
41.20 	projects approved by voters as required under Minnesota Statutes, section 297A.99, 
41.21 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
41.22 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
41.23 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
41.24 	any funds remaining after payment of the allowed costs due to the timing of the termination 
41.25 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
41.26 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
41.27 	if the city so determines by ordinance.

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

41.31 	Sec. 6. CITY OF FERGUS FALLS; TAXES AUTHORIZED.
 41.32 		Subdivision 1.Sales and use tax; authorization. Notwithstanding Minnesota Statutes, 
41.33 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
41.34 	the city of Fergus Falls may, if approved by the voters at a general election as required under 
42.1 	Minnesota Statutes, section 297A.99, subdivision 3, impose, by ordinance, a sales and use 
42.2 	tax of one-half of one percent for the purposes specified in subdivision 2. Except as otherwise 
42.3 	provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the 
42.4 	imposition, administration, collection, and enforcement of the tax authorized under this 
42.5 	subdivision. The tax imposed under this subdivision is in addition to any local sales and 
42.6 	use tax imposed under any other special law.
42.7 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
42.8 	under subdivision 1 must be used by the city of Fergus Falls to pay the costs of collecting 
42.9 	and administering the tax and for the following projects in the city, including securing and 
42.10 	paying debt service, on bonds issued to finance all or part of the following projects:
42.11 	(1) $7,800,000 for an aquatics center; and
42.12 	(2) $5,200,000 for the DeLagoon Improvement Project.
42.13 		Subd. 3.Bonding authority. (a) The city of Fergus Falls may issue bonds under 
42.14 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the facilities 
42.15 	authorized in subdivision 2, and approved by the voters as required under Minnesota Statutes, 
42.16 	section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds 
42.17 	issued under this subdivision may not exceed:
42.18 	(1) $7,800,000 for the project listed in subdivision 2, clause (1), plus an amount needed 
42.19 	to pay capitalized interest and an amount to be applied to the payment of the costs of issuing 
42.20 	the bonds; and
42.21 	(2) $5,200,000 for the project listed in subdivision 2, clause (2), plus an amount needed 
42.22 	to pay capitalized interest and an amount to be applied to the payment of the costs of issuing 
42.23 	the bonds.
42.24 	(b) The bonds may be paid from or secured by any funds available to the city of Fergus 
42.25 	Falls, including the tax authorized under subdivision 1. The issuance of bonds under this 
42.26 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
42.27 	(c) The bonds are not included in computing any debt limitation applicable to the city 
42.28 	of Fergus Falls, and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
42.29 	principal and interest on the bonds is not subject to any levy limitation. A separate election 
42.30 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
42.31 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
42.32 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) December 
42.33 	31, 2037, or (2) when the city council determines that the amount received from the tax is 
43.1 	sufficient to pay for the project costs authorized under subdivision 2 for projects approved 
43.2 	by voters as required under Minnesota Statutes, section 297A.99, subdivision 3, paragraph 
43.3 	(a), plus an amount sufficient to pay the costs related to issuance of any bonds authorized 
43.4 	under subdivision 3, including interest on the bonds. Except as otherwise provided in 
43.5 	Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining 
43.6 	after payment of the allowed costs due to the timing of the termination of the tax under 
43.7 	Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of 
43.8 	the city. The tax imposed under subdivision 1 may expire at an earlier time if the city so 
43.9 	determines by ordinance.

43.10 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
43.11 	city of Fergus Falls and its chief clerical officer comply with Minnesota Statutes, section 
43.12 	645.021, subdivisions 2 and 3.

43.13 	Sec. 7. CITY OF GRAND RAPIDS; TAXES AUTHORIZED.
 43.14 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
43.15 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
43.16 	and if approved by the voters at a general election as required under Minnesota Statutes, 
43.17 	section 297A.99, subdivision 3, the city of Grand Rapids may impose by ordinance a sales 
43.18 	and use tax of one-half of one percent for the purposes specified in subdivision 2. Except 
43.19 	as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
43.20 	govern the imposition, administration, collection, and enforcement of the tax authorized 
43.21 	under this subdivision.
43.22 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
43.23 	under subdivision 1 must be used by the city of Grand Rapids to pay the costs of collecting 
43.24 	and administering the tax including securing and paying debt service on bonds issued and 
43.25 	to finance up to $5,980,000 for reconstruction, remodeling, and upgrades to the Grand 
43.26 	Rapids IRA Civic Center. Authorized costs include design, construction, reconstruction, 
43.27 	mechanical upgrades, and engineering costs, as well as the associated bond costs for any 
43.28 	bonds issued under subdivision 3.
43.29 		Subd. 3.Bonding authority. (a) The city of Grand Rapids may issue bonds under 
43.30 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the facilities 
43.31 	authorized in subdivision 2. The aggregate principal amount of bonds issued under this 
43.32 	subdivision may not exceed $5,980,000, plus an amount to be applied to the payment of 
43.33 	the costs of issuing the bonds. The bonds may be paid from or secured by any funds available 
43.34 	to the city of Grand Rapids, including the tax authorized under subdivision 1. The issuance 
44.1 	of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
44.2 	275.61.
44.3 	(b) The bonds are not included in computing any debt limitation applicable to the city 
44.4 	of Grand Rapids, and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
44.5 	principal and interest on the bonds is not subject to any levy limitation. A separate election 
44.6 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
44.7 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
44.8 	earlier of: (1) seven years after the tax is first imposed; or (2) when the city council 
44.9 	determines that $5,980,000, plus an amount sufficient to pay the costs related to issuance 
44.10 	of any bonds authorized under subdivision 3, including interest on the bonds, has been 
44.11 	received from the tax to pay the costs of the project authorized under subdivision 2, and 
44.12 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
44.13 	3. Any funds remaining after payment of all such costs and retirement or redemption of the 
44.14 	bonds shall be placed in the general fund of the city, except for funds required to be retained 
44.15 	in the state general fund under Minnesota Statutes, section 297A.99, subdivision 3. The tax 
44.16 	imposed under subdivision 1 may expire at an earlier time if the city so determines by 
44.17 	ordinance.

44.18 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
44.19 	city of Grand Rapids and its chief clerical officer comply with Minnesota Statutes, section 
44.20 	645.021, subdivisions 2 and 3.

44.21 	Sec. 8. CITY OF HERMANTOWN; TAXES AUTHORIZED.
 44.22 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
44.23 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
44.24 	and if approved by the voters at a general election as required under Minnesota Statutes, 
44.25 	section 297A.99, subdivision 3, the city of Hermantown may impose by ordinance a sales 
44.26 	and use tax of one-half of one percent for the purposes specified in subdivision 2. Except 
44.27 	as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
44.28 	govern the imposition, administration, collection, and enforcement of the tax authorized 
44.29 	under this subdivision. The tax imposed under this subdivision is in addition to any local 
44.30 	sales and use tax imposed under any other special law.
44.31 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
44.32 	under subdivision 1 must be used by the city of Hermantown to pay the costs of collecting 
44.33 	and administering the tax and paying for the following projects in the city related to a 
45.1 	Community Recreational Initiative, including securing and paying debt service on bonds 
45.2 	issued to finance all or part of the following projects:
45.3 	(1) $7,840,000 for an addition of a second ice sheet with locker rooms and other facilities 
45.4 	and upgrades to the Hermantown Hockey Arena; and
45.5 	(2) $4,570,000 for construction of the Hermantown-Proctor trail running from the Essentia 
45.6 	Wellness Center to the border with Proctor and eventually connecting to the Munger Trail.
45.7 		Subd. 3.Bonding authority. (a) The city of Hermantown may issue bonds under 
45.8 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the facilities 
45.9 	authorized in subdivision 2 and approved by the voters as required under Minnesota Statutes, 
45.10 	section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds 
45.11 	issued under this subdivision may not exceed: (1) $7,840,000 for the project listed in 
45.12 	subdivision 2, clause (1), plus an amount to be applied to the payment of the costs of issuing 
45.13 	the bonds; and (2) $4,570,000 for the project listed in subdivision 2, clause (2), plus an 
45.14 	amount to be applied to the payment of the costs of issuing the bonds. The bonds may be 
45.15 	paid from or secured by any funds available to the city of Hermantown, including the tax 
45.16 	authorized under subdivision 1. The issuance of bonds under this subdivision is not subject 
45.17 	to Minnesota Statutes, sections 275.60 and 275.61.
45.18 	(b) The bonds are not included in computing any debt limitation applicable to the city 
45.19 	of Hermantown, and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
45.20 	principal and interest on the bonds is not subject to any levy limitation. A separate election 
45.21 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
45.22 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
45.23 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 16 years 
45.24 	after being first imposed, or (2) when the city council determines that the amount received 
45.25 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
45.26 	projects approved by voters as required under Minnesota Statutes, section 297A.99, 
45.27 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
45.28 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
45.29 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
45.30 	any funds remaining after payment of the allowed costs due to the timing of the termination 
45.31 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the 
45.32 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
45.33 	if the city so determines by ordinance.

46.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
46.2 	city of Hermantown and its chief clerical officer comply with Minnesota Statutes, section 
46.3 	645.021, subdivisions 2 and 3.

46.4 	Sec. 9. ITASCA COUNTY; TAXES AUTHORIZED.
 46.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
46.6 	section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance and if approved 
46.7 	by the voters at a general election as required under Minnesota Statutes, section 297A.99, 
46.8 	subdivision 3, Itasca County may impose by ordinance a sales and use tax of one percent 
46.9 	for the purposes specified in subdivision 2. Except as otherwise provided in this section, 
46.10 	the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
46.11 	collection, and enforcement of the tax authorized under this subdivision.
46.12 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
46.13 	under subdivision 1 must be used by Itasca County to pay the costs of collecting and 
46.14 	administering the tax and paying for up to $75,000,000 for new construction of or upgrades 
46.15 	to correctional facilities, new construction of or upgrades to court facilities including ancillary 
46.16 	support accommodations, and new construction of or upgrades to county offices, plus an 
46.17 	amount needed for securing and paying debt service on bonds issued for the project.
46.18 		Subd. 3.Bonding authority. (a) Itasca County may issue bonds under Minnesota Statutes, 
46.19 	chapter 475, to finance the costs of the facility authorized in subdivision 2. The aggregate 
46.20 	principal amount of bonds issued under this subdivision may not exceed $75,000,000 for 
46.21 	the project listed in subdivision 2, plus an amount to be applied to the payment of the costs 
46.22 	of issuing the bonds. The bonds may be paid from or secured by any funds available to the 
46.23 	county, including the tax authorized under subdivision 1. The issuance of bonds under this 
46.24 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
46.25 	(b) The bonds are not included in computing any debt limitation applicable to the county, 
46.26 	and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest 
46.27 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
46.28 	under Minnesota Statutes, section 475.58, is not required.
46.29 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
46.30 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 30 years 
46.31 	after the tax is first imposed, or (2) when the county board determines that the amount 
46.32 	received from the tax is sufficient to pay $75,000,000 in project costs authorized under 
46.33 	subdivision 2, plus an amount sufficient to pay the costs related to issuance of any bonds 
46.34 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
47.1 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining 
47.2 	after payment of the allowed costs due to the timing of the termination of the tax under 
47.3 	Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of 
47.4 	the county. The tax imposed under subdivision 1 may expire at an earlier time if the county 
47.5 	so determines by ordinance.

47.6 	EFFECTIVE DATE. This section is effective the day after the governing body of Itasca 
47.7 	County and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
47.8 	subdivisions 2 and 3.

47.9 	Sec. 10. CITY OF LITCHFIELD; TAXES AUTHORIZED.
 47.10 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
47.11 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
47.12 	and if approved by the voters at a general election as required under Minnesota Statutes, 
47.13 	section 297A.99, subdivision 3, the city of Litchfield may impose by ordinance a sales and 
47.14 	use tax of one-half of one percent for the purposes specified in subdivision 2. Except as 
47.15 	otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
47.16 	govern the imposition, administration, collection, and enforcement of the tax authorized 
47.17 	under this subdivision.
47.18 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
47.19 	under subdivision 1 must be used by the city of Litchfield to pay the costs of collecting and 
47.20 	administering the tax and for up to $10,000,000 for the cost of constructing a community 
47.21 	wellness/recreation center that will include a gymnasium and general fitness spaces, a 
47.22 	dedicated walking section, a community room, and any locker rooms and mechanical 
47.23 	equipment needed for future additions to the facility.
47.24 		Subd. 3.Bonding authority. (a) The city of Litchfield may issue bonds under Minnesota 
47.25 	Statutes, chapter 475, to finance all or a portion of the costs of the facilities authorized in 
47.26 	subdivision 2 and approved by the voters as required under Minnesota Statutes, section 
47.27 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
47.28 	under this subdivision may not exceed $10,000,000 for the project listed in subdivision 2 
47.29 	plus an amount to be applied to the payment of the costs of issuing the bonds. The bonds 
47.30 	may be paid from or secured by any funds available to the city of Litchfield, including the 
47.31 	tax authorized under subdivision 1. The issuance of bonds under this subdivision is not 
47.32 	subject to Minnesota Statutes, sections 275.60 and 275.61.
47.33 	(b) The bonds are not included in computing any debt limitation applicable to the city 
47.34 	of Litchfield and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
48.1 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
48.2 	the bonds under Minnesota Statutes, section 475.58, is not required.
48.3 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
48.4 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 20 years 
48.5 	after being first imposed, or (2) when the city council determines that the amount received 
48.6 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
48.7 	projects approved by voters as required under Minnesota Statutes, section 297A.99, 
48.8 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
48.9 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
48.10 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
48.11 	any funds remaining after payment of the allowed costs due to the timing of the termination 
48.12 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the 
48.13 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
48.14 	if the city so determines by ordinance.

48.15 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
48.16 	city of Litchfield and its chief clerical officer comply with Minnesota Statutes, section 
48.17 	645.021, subdivisions 2 and 3.

48.18 	Sec. 11. CITY OF LITTLE FALLS; TAXES AUTHORIZED.
 48.19 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
48.20 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
48.21 	and if approved by the voters at a general election as required under Minnesota Statutes, 
48.22 	section 297A.99, subdivision 3, the city of Little Falls may impose by ordinance a sales and 
48.23 	use tax of one-half of one percent for the purposes specified in subdivision 2. Except as 
48.24 	otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
48.25 	govern the imposition, administration, collection, and enforcement of the tax authorized 
48.26 	under this subdivision.
48.27 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
48.28 	under subdivision 1 must be used by the city of Little Falls to pay the costs of collecting 
48.29 	and administering the tax and for up to $17 million for the cost of constructing a community 
48.30 	recreational facility that includes a gymnasium with an indoor track, multipurpose rooms 
48.31 	for meeting and educational spaces, office and storage space, and outdoor recreational 
48.32 	facilities for aquatic recreation with a master plan to incorporate future additions to the 
48.33 	facility.
49.1 		Subd. 3.Bonding authority. (a) The city of Little Falls may issue bonds under Minnesota 
49.2 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
49.3 	subdivision 2 and approved by the voters as required under Minnesota Statutes, section 
49.4 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
49.5 	under this subdivision may not exceed $17,000,000 for the project listed in subdivision 2 
49.6 	plus an amount needed to pay capitalized interest and an amount to be applied to the payment 
49.7 	of the costs of issuing the bonds. The bonds may be paid from or secured by any funds 
49.8 	available to the city of Little Falls, including the tax authorized under subdivision 1. The 
49.9 	issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 
49.10 	and 275.61.
49.11 	(b) The bonds are not included in computing any debt limitation applicable to the city 
49.12 	of Little Falls, and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
49.13 	principal and interest on the bonds is not subject to any levy limitation. A separate election 
49.14 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
49.15 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
49.16 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 30 years 
49.17 	after being first imposed, or (2) when the city council determines that the amount received 
49.18 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for the 
49.19 	project if approved by voters as required under Minnesota Statutes, section 297A.99, 
49.20 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
49.21 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
49.22 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
49.23 	any funds remaining after payment of the allowed costs due to the timing of the termination 
49.24 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the 
49.25 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
49.26 	if the city so determines by ordinance.

49.27 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
49.28 	city of Little Falls and its chief clerical officer comply with Minnesota Statutes, section 
49.29 	645.021, subdivisions 2 and 3.

49.30 	Sec. 12. CITY OF MAPLE GROVE; TAXES AUTHORIZED.
 49.31 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
49.32 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
49.33 	at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3, 
49.34 	the city of Maple Grove may impose by ordinance a sales and use tax of one-half of one 
50.1 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
50.2 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
50.3 	administration, collection, and enforcement of the tax authorized under this subdivision. 
50.4 	The tax imposed under this subdivision is in addition to any local sales and use tax imposed 
50.5 	under any other special law.
50.6 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
50.7 	under subdivision 1 must be used by the city of Maple Grove to pay the costs of collecting 
50.8 	and administering the tax, and to finance up to $90,000,000 for the expansion and renovation 
50.9 	of the Maple Grove Community Center, plus an amount needed for securing and paying 
50.10 	debt service on bonds issued to finance the project.
50.11 		Subd. 3.Bonding authority. (a) The city of Maple Grove may issue bonds under 
50.12 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project 
50.13 	authorized in subdivision 2, and approved by the voters as required under Minnesota Statutes, 
50.14 	section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds 
50.15 	issued under this subdivision may not exceed $90,000,000, plus an amount applied to the 
50.16 	payment of the costs of issuing the bonds. The bonds may be paid from or secured by any 
50.17 	funds available to the city, including the tax authorized under subdivision 1. The issuance 
50.18 	of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
50.19 	275.61.
50.20 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
50.21 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
50.22 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
50.23 	under Minnesota Statutes, section 475.58, is not required.
50.24 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
50.25 	earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines 
50.26 	that the amount received from the tax is sufficient to pay for the project costs authorized 
50.27 	under subdivision 2 for the project approved by voters as required under Minnesota Statutes, 
50.28 	section 297A.99, subdivision 3, paragraph (a), plus an amount sufficient to pay the costs 
50.29 	related to issuance of any bonds authorized under subdivision 3, including interest on the 
50.30 	bonds. Except as otherwise provided in Minnesota Statutes, section 297A.99, subdivision 
50.31 	3, paragraph (f), any funds remaining after payment of allowed costs due to the timing of 
50.32 	the termination of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall 
50.33 	be placed in the general fund of the city. The tax imposed under subdivision 1 may expire 
50.34 	at an earlier time if the city so determines by ordinance.

51.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
51.2 	city of Maple Grove and its chief clerical officer comply with Minnesota Statutes, section 
51.3 	645.021, subdivisions 2 and 3.

51.4 	Sec. 13. COUNTY OF MILLE LACS; TAXES AUTHORIZED.
 51.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
51.6 	section 477A.016, or any other law or ordinance, and if approved by the voters at a general 
51.7 	election as required under Minnesota Statutes, section 297A.99, subdivision 3, Mille Lacs 
51.8 	County may impose by ordinance a sales and use tax of one-half of one percent for the 
51.9 	purposes specified in subdivision 2. Except as otherwise provided in this section, the 
51.10 	provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
51.11 	collection, and enforcement of the tax authorized under this subdivision.
51.12 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
51.13 	under subdivision 1 must be used by Mille Lacs County to pay the costs of collecting and 
51.14 	administering the tax, and to finance up to $10,000,000 for the construction of a public 
51.15 	works building in Mille Lacs County, plus an amount needed for securing and paying debt 
51.16 	service on bonds issued to finance the project.
51.17 		Subd. 3.Bonding authority. (a) Mille Lacs County may issue bonds under Minnesota 
51.18 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
51.19 	subdivision 2, and approved by the voters as required under Minnesota Statutes, section 
51.20 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
51.21 	under this subdivision may not exceed $10,000,000, plus an amount applied to the payment 
51.22 	of the costs of issuing the bonds. The bonds may be paid from or secured by any funds 
51.23 	available to the county, including the tax authorized under subdivision 1. The issuance of 
51.24 	bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
51.25 	275.61.
51.26 	(b) The bonds are not included in computing any debt limitation applicable to the county. 
51.27 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
51.28 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
51.29 	under Minnesota Statutes, section 475.58, is not required.
51.30 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
51.31 	earlier of: (1) eight years after the tax is first imposed; or (2) when the county board 
51.32 	determines that the amount received from the tax is sufficient to pay for the project costs 
51.33 	authorized under subdivision 2 for the project approved by voters as required under 
51.34 	Minnesota Statutes, section 297A.99, subdivision 3, paragraph (a), plus an amount sufficient 
52.1 	to pay the costs related to issuance of any bonds authorized under subdivision 3, including 
52.2 	interest on the bonds. Except as otherwise provided in Minnesota Statutes, section 297A.99, 
52.3 	subdivision 3, paragraph (f), any funds remaining after payment of allowed costs due to the 
52.4 	timing of the termination of the tax under Minnesota Statutes, section 297A.99, subdivision 
52.5 	12, shall be placed in the general fund of the county. The tax imposed under subdivision 1 
52.6 	may expire at an earlier time if the county so determines by ordinance.

52.7 	EFFECTIVE DATE. This section is effective the day after the governing body of Mille 
52.8 	Lacs County and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
52.9 	subdivisions 2 and 3.

52.10 	Sec. 14. CITY OF MOORHEAD; TAXES AUTHORIZED.
 52.11 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
52.12 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
52.13 	at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3, 
52.14 	the city of Moorhead may impose by ordinance a sales and use tax of one-half of one percent 
52.15 	for the purposes specified in subdivision 2. Except as otherwise provided in this section, 
52.16 	the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
52.17 	collection, and enforcement of the tax authorized under this subdivision. The tax imposed 
52.18 	under this subdivision is in addition to any local sales and use tax imposed under any other 
52.19 	special law.
52.20 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
52.21 	under subdivision 1 must be used by the city of Moorhead to pay the costs of collecting and 
52.22 	administering the tax, and to finance up to $29,100,000 for the construction of a regional 
52.23 	library and community center in the city of Moorhead, plus an amount needed for securing 
52.24 	and paying debt service on bonds issued to finance the project.
52.25 		Subd. 3.Bonding authority. (a) The city of Moorhead may issue bonds under Minnesota 
52.26 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
52.27 	subdivision 2, and approved by the voters as required under Minnesota Statutes, section 
52.28 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
52.29 	under this subdivision may not exceed $29,100,000, plus an amount applied to the payment 
52.30 	of the costs of issuing the bonds. The bonds may be paid from or secured by any funds 
52.31 	available to the city, including the tax authorized under subdivision 1. The issuance of bonds 
52.32 	under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
52.33 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
52.34 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
53.1 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
53.2 	under Minnesota Statutes, section 475.58, is not required.
53.3 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
53.4 	earlier of: (1) 22 years after the tax is first imposed; or (2) when the city council determines 
53.5 	that the amount received from the tax is sufficient to pay for the project costs authorized 
53.6 	under subdivision 2 for the project approved by voters as required under Minnesota Statutes, 
53.7 	section 297A.99, subdivision 3, paragraph (a), plus an amount sufficient to pay the costs 
53.8 	related to issuance of any bonds authorized under subdivision 3, including interest on the 
53.9 	bonds. Except as otherwise provided in Minnesota Statutes, section 297A.99, subdivision 
53.10 	3, paragraph (f), any funds remaining after payment of allowed costs due to the timing of 
53.11 	the termination of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall 
53.12 	be placed in the general fund of the city. The tax imposed under subdivision 1 may expire 
53.13 	at an earlier time if the city so determines by ordinance.

53.14 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
53.15 	city of Moorhead and its chief clerical officer comply with Minnesota Statutes, section 
53.16 	645.021, subdivisions 2 and 3.

53.17 	Sec. 15. CITY OF OAKDALE; TAXES AUTHORIZED.
 53.18 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
53.19 	section 477A.016, or any other ordinance or city charter, and if approved by the voters at 
53.20 	a general election as required under Minnesota Statutes, section 297A.99, subdivision 3, 
53.21 	the city of Oakdale may impose, by ordinance, a sales and use tax of one-half of one percent 
53.22 	for the purposes specified in subdivision 2. Except as otherwise provided in this section, 
53.23 	the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
53.24 	collection, and enforcement of the tax authorized under this subdivision.
53.25 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
53.26 	under subdivision 1 must be used by the city of Oakdale to pay the costs of collecting and 
53.27 	administering the tax and paying for the following projects in the city, including securing 
53.28 	and paying debt service on bonds issued to finance all or part of the following projects:
53.29 	(1) $22,000,000 plus associated bonding costs for construction of a new public works 
53.30 	facility; and
53.31 	(2) $15,000,000 plus associated bonding costs for expansion of the police department 
53.32 	facility.
54.1 		Subd. 3.Bonding authority. (a) The city of Oakdale may issue bonds under Minnesota 
54.2 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
54.3 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
54.4 	not exceed: (1) $22,000,000 for the project listed in subdivision 2, clause (1), plus an amount 
54.5 	applied to the payment of costs of issuing the bonds; and (2) $15,000,000 for the projects 
54.6 	listed in subdivision 2, clause (2), plus an amount applied to the payment of costs of issuing 
54.7 	the bonds. The bonds may be paid from or secured by any funds available to the city of 
54.8 	Oakdale, including the tax authorized under subdivision 1. The issuance of bonds under 
54.9 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
54.10 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
54.11 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
54.12 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
54.13 	under Minnesota Statutes, section 475.58, is not required.
54.14 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
54.15 	earlier of: (1) 25 years after the tax is first imposed; or (2) when the city council determines 
54.16 	that the city has received from this tax $37,000,000 to fund the projects listed in subdivision 
54.17 	2 plus an amount sufficient to pay costs, including interest costs, related to the issuance of 
54.18 	the bonds authorized in subdivision 3. Except as otherwise provided under Minnesota 
54.19 	Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining after payment 
54.20 	of the allowed costs due to timing of the termination under Minnesota Statutes, section 
54.21 	297A.99, shall be placed in the city's general fund. The tax imposed under subdivision 1 
54.22 	may expire at an earlier time if the city so determines by ordinance.

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

54.26 	Sec. 16. CITY OF ST. CLOUD; TAXES AUTHORIZED.
 54.27 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
54.28 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
54.29 	at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3, 
54.30 	the city of St. Cloud may impose, by ordinance, a sales and use tax of one-half of one percent 
54.31 	for the purposes specified in subdivision 2. Except as otherwise provided in this section, 
54.32 	the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
54.33 	collection, and enforcement of the tax authorized under this subdivision. The tax imposed 
55.1 	under this subdivision is in addition to any local sales and use tax imposed under any other 
55.2 	special law.
55.3 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
55.4 	under subdivision 1 must be used by the city of St. Cloud to pay the costs of collecting and 
55.5 	administering the tax, including securing and paying debt service on bonds issued, and to 
55.6 	finance up to $21,100,000 plus associated bonding costs for expansion and improvement 
55.7 	of St. Cloud's Municipal Athletic Complex.
55.8 		Subd. 3.Bonding authority. (a) The city of St. Cloud may issue bonds under Minnesota 
55.9 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
55.10 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
55.11 	not exceed $21,100,000 plus an amount applied to the payment of costs of issuing the bonds. 
55.12 	The bonds may be paid from or secured by any funds available to the city of St. Cloud, 
55.13 	including the tax authorized under subdivision 1. The issuance of bonds under this 
55.14 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
55.15 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
55.16 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
55.17 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
55.18 	under Minnesota Statutes, section 475.58, is not required.
55.19 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
55.20 	earlier of: (1) five years after the tax is first imposed; or (2) when the city council determines 
55.21 	that the amount received from the tax is sufficient to pay for the project costs authorized 
55.22 	under subdivision 2, and approved by the voters as required under Minnesota Statutes, 
55.23 	section 297A.99, subdivision 3, plus an amount sufficient to pay costs, including interest 
55.24 	costs, related to the issuance of the bonds authorized in subdivision 3. Any funds remaining 
55.25 	after payment of the allowed costs due to timing of the termination under Minnesota Statutes, 
55.26 	section 297A.99, shall be placed in the city's general fund. The tax imposed under subdivision 
55.27 	1 may expire at an earlier time if the city so determines by ordinance.

55.28 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
55.29 	city of St. Cloud and its chief clerical officer comply with Minnesota Statutes, section 
55.30 	645.021, subdivisions 2 and 3.

55.31 	Sec. 17. CITY OF ST. PETER; TAXES AUTHORIZED.
 55.32 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
55.33 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
56.1 	and if approved by the voters at a general election as required under Minnesota Statutes, 
56.2 	section 297A.99, subdivision 3, the city of St. Peter may impose by ordinance a sales and 
56.3 	use tax of one-half of one percent for the purposes specified in subdivision 2. Except as 
56.4 	otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
56.5 	govern the imposition, administration, collection, and enforcement of the tax authorized 
56.6 	under this subdivision.
56.7 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
56.8 	under subdivision 1 must be used by the city of St. Peter to pay the costs of collecting and 
56.9 	administering the tax and paying for up to $9,121,000 for construction of a new fire station, 
56.10 	plus an amount needed for securing and paying debt service on bonds issued to finance the 
56.11 	project.
56.12 		Subd. 3.Bonding authority. (a) The city of St. Peter may issue bonds under Minnesota 
56.13 	Statutes, chapter 475, to finance the costs of the facility authorized in subdivision 2. The 
56.14 	aggregate principal amount of bonds issued under this subdivision may not exceed $9,121,000 
56.15 	for the project listed in subdivision 2, plus an amount to be applied to the payment of the 
56.16 	costs of issuing the bonds. The bonds may be paid from or secured by any funds available 
56.17 	to the city of St. Peter, including the tax authorized under subdivision 1. The issuance of 
56.18 	bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
56.19 	275.61.
56.20 	(b) The bonds are not included in computing any debt limitation applicable to the city 
56.21 	of St. Peter; and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
56.22 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
56.23 	the bonds under Minnesota Statutes, section 475.58, is not required.
56.24 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
56.25 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 40 years 
56.26 	after the tax is first imposed, or (2) when the city council determines that the amount received 
56.27 	from the tax is sufficient to pay for the $9,121,000 in project costs authorized under 
56.28 	subdivision 2, plus an amount sufficient to pay the costs related to issuance of any bonds 
56.29 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
56.30 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds remaining 
56.31 	after payment of the allowed costs due to the timing of the termination of the tax under 
56.32 	Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general fund of 
56.33 	the city. The tax imposed under subdivision 1 may expire at an earlier time if the city so 
56.34 	determines by ordinance.

57.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
57.2 	city of St. Peter and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
57.3 	subdivisions 2 and 3.

57.4 	Sec. 18. CITY OF WADENA; TAXES AUTHORIZED.
 57.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
57.6 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
57.7 	at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3, 
57.8 	the city of Wadena may impose, by ordinance, a sales and use tax of one-quarter of one 
57.9 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
57.10 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
57.11 	administration, collection, and enforcement of the tax authorized under this subdivision.
57.12 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
57.13 	under subdivision 1 must be used by the city of Wadena to pay the costs of collecting and 
57.14 	administering the tax and to finance up to $3,000,000, plus associated bonding costs including 
57.15 	securing and paying debt service on bonds issued, for the Wadena Library Rehabilitation 
57.16 	Project.
57.17 		Subd. 3.Bonding authority. (a) The city of Wadena may issue bonds under Minnesota 
57.18 	Statutes, chapter 475, to finance all or a portion of the costs of the project authorized in 
57.19 	subdivision 2. The aggregate principal amount of bonds issued under this subdivision may 
57.20 	not exceed $3,000,000, plus an amount applied to the payment of costs of issuing the bonds. 
57.21 	The bonds may be paid from or secured by any funds available to the city of Wadena, 
57.22 	including the tax authorized under subdivision 1. The issuance of bonds under this 
57.23 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
57.24 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
57.25 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
57.26 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
57.27 	under Minnesota Statutes, section 475.58, is not required.
57.28 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
57.29 	earlier of: (1) 20 years after the tax is first imposed; or (2) when the city council determines 
57.30 	that the amount received from the tax is sufficient to pay for the project costs authorized 
57.31 	under subdivision 2, and approved by the voters as required under Minnesota Statutes, 
57.32 	section 297A.99, subdivision 3, plus an amount sufficient to pay costs, including interest 
57.33 	costs, related to the issuance of the bonds authorized in subdivision 3. Any funds remaining 
57.34 	after payment of the allowed costs due to timing of the termination under Minnesota Statutes, 
58.1 	section 297A.99, shall be placed in the city's general fund. The tax imposed under subdivision 
58.2 	1 may expire at an earlier time if the city so determines by ordinance.

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

58.6 	Sec. 19. CITY OF WAITE PARK; TAXES AUTHORIZED.
 58.7 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
58.8 	section 297A.99, subdivision 1, or 477A.016, or any other law, ordinance, or city charter, 
58.9 	and if approved by the voters at a general election as required under Minnesota Statutes, 
58.10 	section 297A.99, subdivision 3, the city of Waite Park may impose by ordinance a sales 
58.11 	and use tax of one-half of one percent for the purposes specified in subdivision 2. Except 
58.12 	as otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
58.13 	govern the imposition, administration, collection, and enforcement of the tax authorized 
58.14 	under this subdivision. The tax imposed under this subdivision is in addition to any local 
58.15 	sales and use tax imposed under any other special law.
58.16 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
58.17 	under subdivision 1 must be used by the city of Waite Park to pay the costs of collecting 
58.18 	and administering the tax and for the following projects in the city, including securing and 
58.19 	paying debt service on bonds issued to finance all or part of the following projects:
58.20 	(1) up to $7,500,000 plus associated bonding costs for regional trail connections; and
58.21 	(2) up to $20,000,000 plus associated bonding costs for construction and equipping of 
58.22 	a public safety facility.
58.23 		Subd. 3.Bonding authority. (a) The city of Waite Park may issue bonds under Minnesota 
58.24 	Statutes, chapter 475, to finance all or a portion of the costs of the facilities authorized in 
58.25 	subdivision 2 and approved by the voters as required under Minnesota Statutes, section 
58.26 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
58.27 	under this subdivision may not exceed:
58.28 	(1) $7,500,000 for the project listed in subdivision 2, clause (1), plus an amount needed 
58.29 	to pay capitalized interest and an amount to be applied to the payment of the costs of issuing 
58.30 	the bonds; and
58.31 	(2) $20,000,000 for the project listed in subdivision 2, clause (2), plus an amount needed 
58.32 	to pay capitalized interest and an amount to be applied to the payment of the costs of issuing 
58.33 	the bonds.
59.1 	The bonds may be paid from or secured by any funds available to the city of Waite Park, 
59.2 	including the tax authorized under subdivision 1. The issuance of bonds under this 
59.3 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
59.4 	(b) The bonds are not included in computing any debt limitation applicable to the city 
59.5 	of Waite Park, and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
59.6 	principal and interest on the bonds is not subject to any levy limitation. A separate election 
59.7 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
59.8 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
59.9 	subdivision 12, the tax imposed under subdivision 1 expires at the earlier of (1) 19 years 
59.10 	after the tax is first imposed, or (2) when the city council determines that the amount received 
59.11 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
59.12 	projects approved by voters as required under Minnesota Statutes, section 297A.99, 
59.13 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
59.14 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
59.15 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
59.16 	any funds remaining after payment of the allowed costs due to the timing of the termination 
59.17 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the 
59.18 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
59.19 	if the city so determines by ordinance.

59.20 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
59.21 	city of Waite Park and its chief clerical officer comply with Minnesota Statutes, section 
59.22 	645.021, subdivisions 2 and 3.

59.23 	ARTICLE 4
59.24 	TAX INCREMENT FINANCING

59.25 	Section 1. Minnesota Statutes 2020, section 469.176, is amended by adding a subdivision 
59.26 	to read:
59.27 		Subd. 4n.Temporary use of increment authorized. (a) Notwithstanding any other 
59.28 	provision of this section or any other law to the contrary, except the requirements to pay 
59.29 	bonds to which increments are pledged, the authority may elect by resolution to transfer 
59.30 	unobligated increments from a district either (1) to the municipality for deposit into the 
59.31 	municipality's general fund upon the request of the municipality, or (2) to provide 
59.32 	improvements, loans, interest rate subsidies, or assistance in any form to businesses impacted 
59.33 	by COVID-19. The authority may transfer increments under this subdivision after the 
60.1 	spending plan and public hearing requirements under paragraph (c) are met. The municipality 
60.2 	may expend transferred increments under clause (1) for any purpose permitted under the 
60.3 	municipality's general fund.
60.4 	(b) For each calendar year for which transfers are permitted under this subdivision, the 
60.5 	maximum transfer equals the excess of the district's unobligated increments which includes 
60.6 	any increment not required for payments of obligations due during the six months following 
60.7 	the transfer on outstanding bonds, binding contracts, and other outstanding financial 
60.8 	obligations of the district to which the district's increments are pledged.
60.9 	(c) The authority may transfer increments permitted under this subdivision after creating 
60.10 	a written spending plan that authorizes the authority to take the action described in paragraph 
60.11 	(a) and details the use of transferred increments. Additionally, the municipality must approve 
60.12 	the authority's spending plan after holding a public hearing. The municipality must publish 
60.13 	notice of the hearing in a newspaper of general circulation in the municipality and on the 
60.14 	municipality's public website at least ten days, but not more than 30 days, prior to the date 
60.15 	of the hearing.
60.16 	(d) Increment that is improperly retained, received, spent, or transferred is not eligible 
60.17 	for a transfer under this subdivision.
60.18 	(e) An authority making a transfer under this subdivision must provide to the Office of 
60.19 	the State Auditor a copy of the spending plan approved and signed by the municipality.
60.20 	(f) The authority to transfer increments under this subdivision expires on December 31, 
60.21 	2022. All transferred increments must be spent by December 31, 2022. If the municipality 
60.22 	cannot spend the transferred increments by December 31, 2022, the municipality must adopt 
60.23 	a spending plan that details the use of transferred increments, and must provide a copy of 
60.24 	this spending plan to the Office of the State Auditor.

60.25 	EFFECTIVE DATE; APPLICATION. This section is effective the day following 
60.26 	final enactment and applies to increments from any district that are unobligated as of the 
60.27 	date of final enactment regardless of when the authority made a request for certification.

60.28 	Sec. 2. Minnesota Statutes 2020, section 469.1763, subdivision 2, is amended to read:
60.29 		Subd. 2.Expenditures outside district. (a) For each tax increment financing district, 
60.30 	an amount equal to at least 75 percent of the total revenue derived from tax increments paid 
60.31 	by properties in the district must be expended on activities in the district or to pay bonds, 
60.32 	to the extent that the proceeds of the bonds were used to finance activities in the district or 
60.33 	to pay, or secure payment of, debt service on credit enhanced bonds. For districts, other 
61.1 	than redevelopment districts for which the request for certification was made after June 30, 
61.2 	1995, the in-district percentage for purposes of the preceding sentence is 80 percent. Not 
61.3 	more than 25 percent of the total revenue derived from tax increments paid by properties 
61.4 	in the district may be expended, through a development fund or otherwise, on activities 
61.5 	outside of the district but within the defined geographic area of the project except to pay, 
61.6 	or secure payment of, debt service on credit enhanced bonds. For districts, other than 
61.7 	redevelopment districts for which the request for certification was made after June 30, 1995, 
61.8 	the pooling percentage for purposes of the preceding sentence is 20 percent. The revenues 
61.9 	derived from tax increments paid by properties in the district that are expended on costs 
61.10 	under section 469.176, subdivision 4h, paragraph (b), may be deducted first before calculating 
61.11 	the percentages that must be expended within and without the district.
61.12 	(b) In the case of a housing district, a housing project, as defined in section 469.174, 
61.13 	subdivision 11, is an activity in the district. the following are considered to be activities in 
61.14 	the district:
61.15 	(1) a housing project, as defined in section 469.174, subdivision 11; and
61.16 	(2) a transfer of increments to an affordable housing trust fund established pursuant to 
61.17 	section 462C.16, for expenditures made in conformity with the political subdivision's 
61.18 	ordinance and policy establishing the trust fund. Any transfers made pursuant to this clause 
61.19 	are not subject to the annual reporting requirements imposed by section 469.175, subdivision 
61.20 	6, except that the amount of any transfer must be reported.
61.21 	(c) All administrative expenses are for activities outside of the district, except that if the 
61.22 	only expenses for activities outside of the district under this subdivision are for the purposes 
61.23 	described in paragraph (d), administrative expenses will be considered as expenditures for 
61.24 	activities in the district.
61.25 	(d) The authority may elect, in the tax increment financing plan for the district, to increase 
61.26 	by up to ten 25 percentage points the permitted amount of expenditures for activities located 
61.27 	outside the geographic area of the district under paragraph (a). As permitted by section 
61.28 	469.176, subdivision 4k, the expenditures, including the permitted expenditures under 
61.29 	paragraph (a), need not be made within the geographic area of the project. Expenditures 
61.30 	that meet the requirements of this paragraph are legally permitted expenditures of the district, 
61.31 	notwithstanding section 469.176, subdivisions 4b, 4c, and 4j. To qualify for the increase 
61.32 	under this paragraph, the expenditures must:
62.1 	(1) be used exclusively to assist housing that meets the requirement for a qualified 
62.2 	low-income building, as that term is used in section 42 of the Internal Revenue Code, or to 
62.3 	assist owner-occupied housing that meets the requirements of section 469.1761; and
62.4 	(2) not exceed the qualified basis of the housing, as defined under section 42(c) of the 
62.5 	Internal Revenue Code, less the amount of any credit allowed under section 42 of the Internal 
62.6 	Revenue Code; and
62.7 	(3) be used to:
62.8 	(i) acquire and prepare the site of the housing;
62.9 	(ii) acquire, construct, or rehabilitate the housing; or
62.10 	(iii) make public improvements directly related to the housing; or
62.11 	(4) be used to develop housing:
62.12 	(i) if the market value of the housing does not exceed the lesser of:
62.13 	(A) 150 percent of the average market value of single-family homes in that municipality; 
62.14 	or
62.15 	(B) $200,000 for municipalities located in the metropolitan area, as defined in section 
62.16 	473.121, or $125,000 for all other municipalities; and
62.17 	(ii) if the expenditures are used to pay the cost of site acquisition, relocation, demolition 
62.18 	of existing structures, site preparation, and pollution abatement on one or more parcels, if 
62.19 	the parcel contains a residence containing one to four family dwelling units that has been 
62.20 	vacant for six or more months and is in foreclosure as defined in section 325N.10, subdivision 
62.21 	7, but without regard to whether the residence is the owner's principal residence, and only 
62.22 	after the redemption period has expired.
62.23 	(e) The authority under paragraph (d), clause (4), expires on December 31, 2016. 
62.24 	Increments may continue to be expended under this authority after that date, if they are used 
62.25 	to pay bonds or binding contracts that would qualify under subdivision 3, paragraph (a), if 
62.26 	December 31, 2016, is considered to be the last date of the five-year period after certification 
62.27 	under that provision.

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

63.1 	Sec. 3. Minnesota Statutes 2020, section 469.1763, subdivision 3, is amended to read:
63.2 		Subd. 3.Five-year rule. (a) Revenues derived from tax increments paid by properties 
63.3 	in the district are considered to have been expended on an activity within the district under 
63.4 	subdivision 2 only if one of the following occurs:
63.5 	(1) before or within five years after certification of the district, the revenues are actually 
63.6 	paid to a third party with respect to the activity;
63.7 	(2) bonds, the proceeds of which must be used to finance the activity, are issued and 
63.8 	sold to a third party before or within five years after certification, the revenues are spent to 
63.9 	repay the bonds, and the proceeds of the bonds either are, on the date of issuance, reasonably 
63.10 	expected to be spent before the end of the later of (i) the five-year period, or (ii) a reasonable 
63.11 	temporary period within the meaning of the use of that term under section 148(c)(1) of the 
63.12 	Internal Revenue Code, or are deposited in a reasonably required reserve or replacement 
63.13 	fund;
63.14 	(3) binding contracts with a third party are entered into for performance of the activity 
63.15 	before or within five years after certification of the district and the revenues are spent under 
63.16 	the contractual obligation;
63.17 	(4) costs with respect to the activity are paid before or within five years after certification 
63.18 	of the district and the revenues are spent to reimburse a party for payment of the costs, 
63.19 	including interest on unreimbursed costs; or
63.20 	(5) expenditures are made for housing purposes as permitted by subdivision 2, paragraphs 
63.21 	(b) and (d), or for public infrastructure purposes within a zone as permitted by subdivision 
63.22 	2, paragraph (e).
63.23 	(b) For purposes of this subdivision, bonds include subsequent refunding bonds if the 
63.24 	original refunded bonds meet the requirements of paragraph (a), clause (2).
63.25 	(c) For a redevelopment district or a renewal and renovation district certified after June 
63.26 	30, 2003, and before April 20, 2009, the five-year periods described in paragraph (a) are 
63.27 	extended to ten years after certification of the district. For a redevelopment district certified 
63.28 	after April 20, 2009, and before June 30, 2012, the five-year periods described in paragraph 
63.29 	(a) are extended to eight years after certification of the district. This extension is provided 
63.30 	primarily to accommodate delays in development activities due to unanticipated economic 
63.31 	circumstances.
63.32 	(d) For a redevelopment district that was certified after December 31, 2017, the five-year 
63.33 	periods described in paragraph (a) are extended to ten years after certification of the district.

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

64.2 	Sec. 4. Minnesota Statutes 2020, section 469.1763, subdivision 4, is amended to read:
64.3 		Subd. 4.Use of revenues for decertification. (a) In each year beginning with the sixth 
64.4 	year following certification of the district, or beginning with the 11th year following 
64.5 	certification of the district for districts whose five-year rule is extended to ten years under 
64.6 	subdivision 3, paragraph (d), if the applicable in-district percent of the revenues derived 
64.7 	from tax increments paid by properties in the district exceeds the amount of expenditures 
64.8 	that have been made for costs permitted under subdivision 3, an amount equal to the 
64.9 	difference between the in-district percent of the revenues derived from tax increments paid 
64.10 	by properties in the district and the amount of expenditures that have been made for costs 
64.11 	permitted under subdivision 3 must be used and only used to pay or defease the following 
64.12 	or be set aside to pay the following:
64.13 	(1) outstanding bonds, as defined in subdivision 3, paragraphs (a), clause (2), and (b);
64.14 	(2) contracts, as defined in subdivision 3, paragraph (a), clauses (3) and (4);
64.15 	(3) credit enhanced bonds to which the revenues derived from tax increments are pledged, 
64.16 	but only to the extent that revenues of the district for which the credit enhanced bonds were 
64.17 	issued are insufficient to pay the bonds and to the extent that the increments from the 
64.18 	applicable pooling percent share for the district are insufficient; or
64.19 	(4) the amount provided by the tax increment financing plan to be paid under subdivision 
64.20 	2, paragraphs (b), (d), and (e).
64.21 	(b) The district must be decertified and the pledge of tax increment discharged when 
64.22 	the outstanding bonds have been defeased and when sufficient money has been set aside to 
64.23 	pay, based on the increment to be collected through the end of the calendar year, the following 
64.24 	amounts:
64.25 	(1) contractual obligations as defined in subdivision 3, paragraph (a), clauses (3) and 
64.26 	(4);
64.27 	(2) the amount specified in the tax increment financing plan for activities qualifying 
64.28 	under subdivision 2, paragraph (b), that have not been funded with the proceeds of bonds 
64.29 	qualifying under paragraph (a), clause (1); and
64.30 	(3) the additional expenditures permitted by the tax increment financing plan for housing 
64.31 	activities under an election under subdivision 2, paragraph (d), that have not been funded 
64.32 	with the proceeds of bonds qualifying under paragraph (a), clause (1).

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

65.2 	Sec. 5. CITY OF BLOOMINGTON; TIF AUTHORITY; AMERICAN BOULEVARD.
 65.3 		Subdivision 1.Establishment. Pursuant to the special rules established in subdivision 
65.4 	2, the housing and redevelopment authority of the city of Bloomington or the city of 
65.5 	Bloomington may establish a redevelopment district within the city of Bloomington, limited 
65.6 	to the following parcels, identified by tax identification numbers, together with adjacent 
65.7 	roads and rights-of-way: 04-027-24-11-0032, 04-027-24-11-0033, and 04-027-24-11-0034.
65.8 		Subd. 2.Special rules. If the city or authority establishes a tax increment financing 
65.9 	district under this section, the following special rules apply:
65.10 	(1) the district meets all the requirements of Minnesota Statutes, section 469.174, 
65.11 	subdivision 10;
65.12 	(2) expenditures incurred in connection with the development of the property described 
65.13 	in subdivision 1 meet the requirements of Minnesota Statutes, section 469.176, subdivision 
65.14 	4j; and
65.15 	(3) increments generated from the district may be expended on undergrounding or 
65.16 	overhead power lines, transformers, and related utility infrastructure within the project area 
65.17 	and all such expenditures are deemed expended on activities within the district for purposes 
65.18 	of Minnesota Statutes, section 469.1763.

65.19 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
65.20 	city of Bloomington and its chief clerical officer comply with the requirements of Minnesota 
65.21 	Statutes, section 645.021, subdivisions 2 and 3.

65.22 	Sec. 6. CITY OF BLOOMINGTON; TIF AUTHORITY; 98TH & ALDRICH.
 65.23 		Subdivision 1.Establishment. Pursuant to the special rules established in subdivision 
65.24 	2, the housing and redevelopment authority of the city of Bloomington or the city of 
65.25 	Bloomington may establish a redevelopment district within the city of Bloomington, limited 
65.26 	to the following parcels, identified by tax identification numbers, together with adjacent 
65.27 	roads and rights-of-way: 16-027-24-41-0010, 16-027-24-41-0011, and 16-027-24-41-0012.
65.28 		Subd. 2.Special rules. If the city or authority establishes a tax increment financing 
65.29 	district under this section, the following special rules apply:
65.30 	(1) the district meets all the requirements of Minnesota Statutes, section 469.174, 
65.31 	subdivision 10; and
66.1 	(2) expenditures incurred in connection with the development of the property described 
66.2 	in subdivision 1 meet the requirements of Minnesota Statutes, section 469.176, subdivision 
66.3 	4j.

66.4 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
66.5 	city of Bloomington and its chief clerical officer comply with the requirements of Minnesota 
66.6 	Statutes, section 645.021, subdivisions 2 and 3.

66.7 	Sec. 7. CITY OF BURNSVILLE; TIF AUTHORITY.
 66.8 		Subdivision 1.Establishment. Under the special rules established in subdivision 2, the 
66.9 	economic development authority of the city of Burnsville or the city of Burnsville may 
66.10 	establish one or more redevelopment districts located wholly within the area of the city of 
66.11 	Burnsville, Dakota County, Minnesota, limited to the parcels comprising the Burnsville 
66.12 	Center mall together with adjacent roads and rights-of-way.
66.13 		Subd. 2.Special rules. If the city or authority establishes a tax increment financing 
66.14 	district under this section, the following special rules apply:
66.15 	(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section 
66.16 	469.174, subdivision 10;
66.17 	(2) expenditures incurred in connection with the development of the property described 
66.18 	in subdivision 1 are deemed to meet the requirements of Minnesota Statutes, section 469.176, 
66.19 	subdivision 4j; and
66.20 	(3) increments generated from the districts may be expended for the construction and 
66.21 	acquisition of property for a bridge, tunnel, or other connector from the property described 
66.22 	in subdivision 1 across adjacent roads and rights-of-way and all such expenditures are 
66.23 	deemed expended on activities within the district for purposes of Minnesota Statutes, section 
66.24 	469.1763.

66.25 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
66.26 	city of Burnsville and its chief clerical officer comply with the requirements of Minnesota 
66.27 	Statutes, section 645.021, subdivisions 2 and 3.

66.28 	Sec. 8. CITY OF FRIDLEY; TAX INCREMENT FINANCING DISTRICT; SPECIAL 
66.29 	RULES.
 66.30 		Subdivision 1.Housing program uses. Notwithstanding Minnesota Statutes, section 
66.31 	469.176, subdivision 4j, or 469.1763, subdivision 2, or any law to the contrary, the governing 
66.32 	body of the city of Fridley or its development authority may elect to spend tax increments 
67.1 	from Tax Increment Financing District No. 20 on housing programs outside of the district. 
67.2 	The authorized housing programs include but are not limited to:
67.3 	(1) the revolving rehab loan program;
67.4 	(2) the multifamily improvement loan program;
67.5 	(3) the mobile home improvement loan program;
67.6 	(4) the last resort emergency deferred loan program;
67.7 	(5) the senior deferred loan program;
67.8 	(6) the down payment assistance loan program;
67.9 	(7) the residential major project grant program;
67.10 	(8) the residential paint rebate grant program; and
67.11 	(9) the front door grant program.
67.12 		Subd. 2.Decertification. The five-year rule under Minnesota Statutes, section 469.1763, 
67.13 	subdivision 3, and the use of revenues for decertification in Minnesota Statutes, section 
67.14 	469.1763, subdivision 4, do not apply to Tax Increment Financing District No. 20.
67.15 		Subd. 3.Expiration. The authority to make the election under this section expires 
67.16 	December 31, 2023.

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

67.20 	Sec. 9. CITY OF MINNETONKA; USE OF INCREMENT AUTHORIZED.
 67.21 	(a) Notwithstanding Minnesota Statutes, section 469.1763, or any law to the contrary, 
67.22 	tax increments from any redevelopment tax increment financing district in the city of 
67.23 	Minnetonka may be used to assist affordable housing development that meets the 
67.24 	requirements of Minnesota Statutes, section 469.1761, subdivision 2 or 3.
67.25 	(b) The city of Minnetonka, or its economic development authority, is authorized to 
67.26 	transfer tax increments from tax increment districts in the city of Minnetonka to the affordable 
67.27 	housing trust fund established by the city of Minnetonka pursuant to Minnesota Statutes, 
67.28 	section 462C.16, for expenditures made in conformity with the city ordinance establishing 
67.29 	the trust fund. Transfers made pursuant to this paragraph are in addition to tax increment 
67.30 	expenditures under Minnesota Statutes, section 469.1763, subdivision 2, paragraph (d). Any 
67.31 	transfers made pursuant to this paragraph are not subject to the annual reporting requirements 
68.1 	imposed by Minnesota Statutes, section 469.175, subdivision 6, except that the amount of 
68.2 	any transfer must be reported.

68.3 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
68.4 	city of Minnetonka and its chief clerical officer comply with the requirements of Minnesota 
68.5 	Statutes, section 645.021, subdivisions 2 and 3.

68.6 	Sec. 10. CITY OF MOUNTAIN LAKE; TIF DISTRICT NO. 1-8; FIVE-YEAR RULE 
68.7 	EXTENSION.
 68.8 	(a) The requirement of Minnesota Statutes, section 469.1763, subdivision 3, that activities 
68.9 	must be undertaken within a five-year period from the date of certification of a tax increment 
68.10 	financing district, is extended by a five-year period for Tax Increment Financing District 
68.11 	No. 1-8, administered by the city of Mountain Lake or its economic development authority.
68.12 	(b) The requirement of Minnesota Statutes, section 469.1763, subdivision 4, relating to 
68.13 	the use of increment after the expiration of the five-year period in Minnesota Statutes, 
68.14 	section 469.1763, subdivision 3, is extended to the district's 11th year.

68.15 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
68.16 	city of Mountain Lake and its chief clerical officer comply with Minnesota Statutes, section 
68.17 	645.021, subdivisions 2 and 3.

68.18 	Sec. 11. CITY OF RICHFIELD; USE OF TAX INCREMENT AUTHORIZED.
 68.19 	(a) Notwithstanding Minnesota Statutes, section 469.1763, or any law to the contrary, 
68.20 	tax increments from any tax increment financing district in the city of Richfield may be 
68.21 	used to assist affordable housing development that meets the requirements of Minnesota 
68.22 	Statutes, section 469.1761, subdivision 2 or 3.
68.23 	(b) The city of Richfield, or its housing and redevelopment authority, is authorized to 
68.24 	transfer up to 15 percent of tax increments from redevelopment tax increment districts in 
68.25 	the city of Richfield, including amounts previously accumulated, to the Affordable Housing 
68.26 	Trust Fund established by the city of Richfield pursuant to Minnesota Statutes, section 
68.27 	462C.16, for expenditures made in conformity with the city ordinance establishing the trust 
68.28 	fund. Transfers made pursuant to this paragraph are in addition to tax increment expenditures 
68.29 	under Minnesota Statutes, section 469.1763, subdivision 2, paragraph (d). Any transfers 
68.30 	made pursuant to this paragraph are not subject to the annual reporting requirements imposed 
68.31 	by Minnesota Statutes, section 469.175, subdivision 6, except that the amount of any transfer 
68.32 	must be reported.
69.1 	(c) The authority to make transfers of tax increments pursuant to this section expires 
69.2 	December 31, 2030.

69.3 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
69.4 	city of Richfield and its chief clerical officer comply with the requirements of Minnesota 
69.5 	Statutes, section 645.021, subdivisions 2 and 3.

69.6 	Sec. 12. CITY OF ST. LOUIS PARK; USE OF INCREMENT AUTHORIZED.
 69.7 	(a) Notwithstanding Minnesota Statutes, section 469.1763, subdivision 2, paragraph (d), 
69.8 	or any law to the contrary, tax increment from any district for which the economic 
69.9 	development authority of St. Louis Park has elected to increase the permitted amount of 
69.10 	expenditures for activities located outside the district's area, as allowed by Minnesota 
69.11 	Statutes, section 469.1763, subdivision 2, paragraph (d), clause (1), must be used exclusively 
69.12 	to assist housing development that meets either the requirements of Minnesota Statutes, 
69.13 	section 469.1761, subdivision 2, or Minnesota Statutes, section 469.1763, subdivision 2, 
69.14 	paragraph (d), clauses (1) to (3).
69.15 	(b) The economic development authority of St. Louis Park is authorized to make 
69.16 	permanent transfers of tax increments accumulated for housing development pursuant to 
69.17 	either Minnesota Statutes, section 469.1763, subdivision 2, paragraph (b) or (d), from the 
69.18 	tax increment accounts to the Affordable Housing Trust Fund established by the city of St. 
69.19 	Louis Park pursuant to Minnesota Statutes, section 462C.16, for expenditures made in 
69.20 	conformity with the city ordinance and policy establishing such trust fund. Any transfers 
69.21 	made pursuant to this paragraph are not subject to the annual reporting requirements imposed 
69.22 	by Minnesota Statutes, section 469.175, subdivision 6, except that the amount of any transfer 
69.23 	must be reported.

69.24 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
69.25 	city of St. Louis Park and its chief clerical officer comply with the requirements of Minnesota 
69.26 	Statutes, section 645.021, subdivisions 2 and 3.

69.27 	Sec. 13. CITY OF WAYZATA; TIF DISTRICT NO. 6.
 69.28 	Notwithstanding Minnesota Statutes, section 469.1763, subdivision 2, the city of Wayzata 
69.29 	may expend increments generated from Tax Increment Financing District No. 6 for the 
69.30 	design and construction of the lakefront pedestrian walkway and community transient lake 
69.31 	public access infrastructure related to the Panoway on Wayzata Bay project, and all such 
69.32 	expenditures are deemed expended on activities within the district.

70.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
70.2 	city of Wayzata and its chief clerical officer comply with the requirements of Minnesota 
70.3 	Statutes, section 645.021, subdivisions 2 and 3.

70.4 	Sec. 14. CITY OF WINDOM; TIF DISTRICT 1-22; FIVE-YEAR RULE EXTENDED.
 70.5 	(a) The requirement of Minnesota Statutes, section 469.1763, subdivision 3, that activities 
70.6 	must be undertaken within a five-year period from the date of certification of a tax increment 
70.7 	financing district, is considered to be met for Tax Increment Financing District 1-22, 
70.8 	administered by the city of Windom or its economic development authority, if activities are 
70.9 	undertaken within ten years of the district's certification.
70.10 	(b) The requirement of Minnesota Statutes, section 469.1763, subdivision 4, relating to 
70.11 	the use of increment after the expiration of the five-year period in Minnesota Statutes, 
70.12 	section 469.1763, subdivision 3, is extended to the district's 11th year.

70.13 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
70.14 	city of Windom and its chief clerical officer comply with Minnesota Statutes, section 
70.15 	645.021, subdivisions 2 and 3.

70.16 	Sec. 15. CITY OF WINDOM; TIF DISTRICT 1-22; DURATION EXTENSION.
 70.17 	Notwithstanding Minnesota Statutes, section 469.176, subdivision 1b, or any other law 
70.18 	to the contrary, the city of Windom or its economic development authority may elect to 
70.19 	extend the duration limit of Tax Increment Financing District 1-22 by five years.

70.20 	EFFECTIVE DATE. This section is effective upon compliance by the city of Windom, 
70.21 	Cottonwood County, and Independent School District No. 177 with the requirements of 
70.22 	Minnesota Statutes, sections 469.1782, subdivision 2, and 645.021, subdivisions 2 and 3.

70.23 	ARTICLE 5
70.24 	PUBLIC FINANCE

70.25 	Section 1. Minnesota Statutes 2020, section 297A.993, subdivision 2, is amended to read:
70.26 		Subd. 2.Allocation; termination. The proceeds of the taxes must be dedicated 
70.27 	exclusively to: (1) payment of the capital cost of a specific transportation project or 
70.28 	improvement; (2) payment of the costs, which may include both capital and operating costs, 
70.29 	of a specific transit project or improvement; (3) payment of the capital costs of a safe routes 
70.30 	to school program under section 174.40; or (4) payment of transit operating costs; or (5) 
70.31 	payment of the capital cost of constructing buildings and other facilities for maintaining 
71.1 	transportation or transit projects or improvements. The transportation or transit project or 
71.2 	improvement must be designated by the board of the county, or more than one county acting 
71.3 	under a joint powers agreement. Except for taxes for operating costs of a transit project or 
71.4 	improvement, or for transit operations, the taxes must terminate when revenues raised are 
71.5 	sufficient to finance the project. Nothing in this subdivision prohibits the exclusive dedication 
71.6 	of the proceeds of the taxes to payments for more than one project or improvement. After 
71.7 	a public hearing a county may, by resolution, dedicate the proceeds of the tax for a new 
71.8 	enumerated project.

71.9 	Sec. 2. Minnesota Statutes 2020, section 453A.04, subdivision 21, is amended to read:
71.10 		Subd. 21.All other powers Exercising powers of a municipal power agency. It may 
71.11 	exercise all other powers not inconsistent with the Constitution of the state of Minnesota 
71.12 	or the United States Constitution, which powers may be reasonably necessary or appropriate 
71.13 	for or incidental to the effectuation of its authorized purposes or to the exercise of any of 
71.14 	the powers enumerated in this section, and generally may exercise in connection with its 
71.15 	property and affairs, and in connection with property within its control, any and all powers 
71.16 	which might be exercised by a natural person or a private corporation in connection with 
71.17 	similar property and affairs. It may exercise the powers of a municipal power agency under 
71.18 	chapter 453, for the limited purpose of engaging in tax-exempt prepayments and related 
71.19 	transactions as described in section 148(b)(4) of the Internal Revenue Code of 1986, as 
71.20 	amended, and the Code of Federal Regulations, title 26, part 1, section 1.148-1(e)(2)(iii), 
71.21 	both as may be amended from time to time, or as may otherwise be authorized by statute 
71.22 	or the Commissioner of Internal Revenue.

71.23 	Sec. 3. Minnesota Statutes 2020, section 453A.04, is amended by adding a subdivision to 
71.24 	read:
71.25 		Subd. 22.All other powers. It may exercise all other powers not inconsistent with the 
71.26 	Constitution of the state of Minnesota or the United States Constitution, which powers may 
71.27 	be reasonably necessary or appropriate for or incidental to the effectuation of its authorized 
71.28 	purposes or to the exercise of any of the powers enumerated in this section, and generally 
71.29 	may exercise in connection with its property and affairs, and in connection with property 
71.30 	within its control, any and all powers which might be exercised by a natural person or a 
71.31 	private corporation in connection with similar property and affairs.

72.1 	Sec. 4. Minnesota Statutes 2020, section 465.71, is amended to read:
72.2 	465.71 INSTALLMENT, LEASE PURCHASE; CITY, COUNTY, TOWN, 
72.3 	SCHOOL.
72.4 	A home rule charter city, statutory city, county, town, or school district may purchase 
72.5 	personal property under an installment contract, or lease real or personal property with an 
72.6 	option to purchase under a lease-purchase agreement, by which contract or agreement title 
72.7 	is retained by the seller or vendor or assigned to a third party as security for the purchase 
72.8 	price, including interest, if any, but such purchases are subject to statutory and charter 
72.9 	provisions applicable to the purchase of real or personal property. For purposes of the bid 
72.10 	requirements contained in section 471.345, "the amount of the contract" shall include the 
72.11 	total of all lease payments for the entire term of the lease under a lease-purchase agreement. 
72.12 	The obligation created by an installment contract or a lease-purchase agreement for personal 
72.13 	property, or an installment contract or a lease-purchase agreement for real property if the 
72.14 	amount of the contract for purchase of the real property is less than $1,000,000, shall not 
72.15 	be included in the calculation of net debt for purposes of section 475.53, and shall not 
72.16 	constitute debt under any other statutory provision. No election shall be required in 
72.17 	connection with the execution of an installment contract or a lease-purchase agreement 
72.18 	authorized by this section. The city, county, town, or school district must have the right to 
72.19 	terminate a lease-purchase agreement at the end of any fiscal year during its term.

72.20 	Sec. 5. Minnesota Statutes 2020, section 475.56, is amended to read:
72.21 	475.56 INTEREST RATE.
72.22 	(a) Any municipality issuing obligations under any law may issue obligations bearing 
72.23 	interest at a single rate or at rates varying from year to year which may be lower or higher 
72.24 	in later years than in earlier years. Such higher rate for any period prior to maturity may be 
72.25 	represented in part by separate coupons designated as additional coupons, extra coupons, 
72.26 	or B coupons, but the The highest aggregate rate of interest contracted to be so paid for any 
72.27 	period shall not exceed the maximum rate authorized by law. Such higher rate may also be 
72.28 	represented in part by the issuance of additional obligations of the same series, over and 
72.29 	above but not exceeding two percent of the amount otherwise authorized to be issued, and 
72.30 	the amount of such additional obligations shall not be included in the amount required by 
72.31 	section 475.59 to be stated in any bond resolution, notice, or ballot, or in the sale price 
72.32 	required by section 475.60 or any other law to be paid; but if the principal amount of the 
72.33 	entire series exceeds its cash sale price, such excess shall not, when added to the total amount 
72.34 	of interest payable on all obligations of the series to their stated maturity dates, cause and
73.1 	the average annual rate of such interest to may not exceed the maximum rate authorized by 
73.2 	law. This section does not authorize a provision in any such obligations for the payment of 
73.3 	a higher rate of interest after maturity than before.
73.4 	(b) Any municipality issuing obligations under any law may sell original issue discount 
73.5 	or premium obligations having a stated principal amount in excess of the authorized amount 
73.6 	and the sale price, provided that:. To determine the average annual rate of interest on the 
73.7 	obligations, any discount shall be added to, and any premium subtracted from, the total 
73.8 	amount of interest on the obligations to their stated maturity dates.
73.9 	(1) the sale price does not exceed by more than two percent the amount of obligations 
73.10 	otherwise authorized to be issued;
73.11 	(2) the underwriting fee, discount, or other sales or underwriting commission does not 
73.12 	exceed two percent of the sale price; and
73.13 	(3) the discount rate necessary to present value total principal and interest payments 
73.14 	over the term of the issue to the sale price does not exceed the lesser of the maximum rate 
73.15 	permitted by law for municipal obligations or ten percent.
73.16 	(c) Any obligation may bear interest at a rate varying periodically at the time or times 
73.17 	and on the terms, including convertibility to a fixed rate of interest, determined by the 
73.18 	governing body of the municipality, but the rate of interest for any period shall not exceed 
73.19 	any maximum rate of interest for the obligations established by law. For purposes of section 
73.20 	475.61, subdivisions 1 and 3, the interest payable on variable rate obligations for their term 
73.21 	shall be determined as if their rate of interest is the lesser of the maximum rate of interest 
73.22 	payable on the obligations in accordance with their terms or the rate estimated for such 
73.23 	purpose by the governing body, but if the interest rate is subsequently converted to a fixed 
73.24 	rate the levy may be modified to provide at least five percent in excess of amounts necessary 
73.25 	to pay principal of and interest at the fixed rate on the obligations when due. For purposes 
73.26 	of computing debt service or interest pursuant to section 475.67, subdivision 12, interest 
73.27 	throughout the term of bonds issued pursuant to this subdivision is deemed to accrue at the 
73.28 	rate of interest first borne by the bonds. The provisions of this paragraph do not apply to 
73.29 	general obligations issued by a statutory or home rule charter city with a population of less 
73.30 	than 7,500, as defined in section 477A.011, subdivision 3, or to general obligations that are 
73.31 	not rated A or better, or an equivalent subsequently established rating, by Standard and 
73.32 	Poor's Corporation, Moody's Investors Service or other similar nationally recognized rating 
73.33 	agency, except that any statutory or home rule charter city, regardless of population or bond 
74.1 	rating, may issue variable rate obligations as a participant in a bond pooling program 
74.2 	established by the League of Minnesota Cities that meets this bond rating requirement.

74.3 	Sec. 6. Minnesota Statutes 2020, section 475.58, subdivision 3b, is amended to read:
74.4 		Subd. 3b.Street reconstruction and bituminous overlays. (a) A municipality may, 
74.5 	without regard to the election requirement under subdivision 1, issue and sell obligations 
74.6 	for street reconstruction or bituminous overlays, if the following conditions are met:
74.7 	(1) the streets are reconstructed or overlaid under a street reconstruction or overlay plan 
74.8 	that describes the street reconstruction or overlay to be financed, the estimated costs, and 
74.9 	any planned reconstruction or overlay of other streets in the municipality over the next five 
74.10 	years, and the plan and issuance of the obligations has been approved by a vote of a two-thirds 
74.11 	majority of the members of the governing body present at the meeting following a public 
74.12 	hearing for which notice has been published in the official newspaper at least ten days but 
74.13 	not more than 28 days prior to the hearing; and
74.14 	(2) if a petition requesting a vote on the issuance is signed by voters equal to five percent 
74.15 	of the votes cast in the last municipal general election and is filed with the municipal clerk 
74.16 	within 30 days of the public hearing, the municipality may issue the bonds only after 
74.17 	obtaining the approval of a majority of the voters voting on the question of the issuance of 
74.18 	the obligations. If the municipality elects not to submit the question to the voters, the 
74.19 	municipality shall not propose the issuance of bonds under this section for the same purpose 
74.20 	and in the same amount for a period of 365 days from the date of receipt of the petition. If 
74.21 	the question of issuing the bonds is submitted and not approved by the voters, the provisions 
74.22 	of section 475.58, subdivision 1a, shall apply.
74.23 	(b) Obligations issued under this subdivision are subject to the debt limit of the 
74.24 	municipality and are not excluded from net debt under section 475.51, subdivision 4.
74.25 	(c) For purposes of this subdivision, street reconstruction and bituminous overlays 
74.26 	includes include but are not limited to: utility replacement and relocation and other activities 
74.27 	incidental to the street reconstruction,; the addition or reconstruction of turn lanes, bicycle 
74.28 	lanes, sidewalks, paths, and other improvements having a substantial public safety function,;
74.29 	realignments, and other modifications to intersect with state and county roads,; and the local 
74.30 	share of state and county road projects. For purposes of this subdivision, "street 
74.31 	reconstruction" includes expenditures for street reconstruction that have been incurred by 
74.32 	a municipality before approval of a street reconstruction plan, if such expenditures are 
74.33 	included in a street reconstruction plan approved on or before the date of the public hearing 
74.34 	under paragraph (a), clause (1), regarding issuance of bonds for such expenditures.
75.1 	(d) Except in the case of turn lanes, bicycle lanes, sidewalks, paths, and other safety 
75.2 	improvements,; realignments,; intersection modifications,; and the local share of state and 
75.3 	county road projects, street reconstruction and bituminous overlays does not include the 
75.4 	portion of project cost allocable to widening a street or adding curbs and gutters where none 
75.5 	previously existed.

75.6 	Sec. 7. Minnesota Statutes 2020, section 475.60, subdivision 1, is amended to read:
75.7 		Subdivision 1.Advertisement. All obligations shall be negotiated and sold by the 
75.8 	governing body, except when authority therefor is delegated by the governing body or by 
75.9 	the charter of the municipality to a board, department, or officers of the municipality. Except 
75.10 	as provided in section 475.56, obligations shall be sold at not less than par value plus accrued 
75.11 	interest to date of delivery and not greater than two percent greater than the amount 
75.12 	authorized to be issued plus accrued interest. Except as provided in subdivision 2 all 
75.13 	obligations shall be sold at competitive sale after notice given as provided in subdivision 
75.14 	3.

75.15 	Sec. 8. Minnesota Statutes 2020, section 475.67, subdivision 8, is amended to read:
75.16 		Subd. 8.Escrow account securities. Securities purchased for the escrow account shall 
75.17 	be limited to:
75.18 	(1) general obligations of the United States, securities whose principal and interest 
75.19 	payments are guaranteed by the United States, including but not limited to Resolution 
75.20 	Funding Corporation Interest Separate Trading of Registered Interest and Principal of 
75.21 	Securities and United States Agency for International Development Bonds, and securities 
75.22 	issued by the following agencies of the United States: Banks for Cooperatives, United States 
75.23 	government-sponsored enterprises including but not limited to Federal Home Loan Banks, 
75.24 	Federal Intermediate Credit Banks, Federal Land Banks, and the Federal Farm Credit System,
75.25 	the Federal National Mortgage Association, or the Federal Home Loan Mortgage Corporation; 
75.26 	or
75.27 	(2) obligations issued or guaranteed by any state or any political subdivision of a state, 
75.28 	which at the date of purchase are rated in the highest or the next highest rating category by 
75.29 	Standard and Poor's Corporation, Moody's Investors Service, or a similar nationally 
75.30 	recognized rating agency, but not less than the rating on the refunded bonds immediately 
75.31 	prior to the refunding.
76.1 	"Rating category," as used in this subdivision, means a generic securities rating category, 
76.2 	without regard in the case of a long-term rating category to any refinement or gradation of 
76.3 	such long-term rating category by a numerical modifier or otherwise.

76.4 	Sec. 9. REPEALER.
 76.5 	Minnesota Statutes 2020, section 469.055, subdivision 7, is repealed.

76.6 	ARTICLE 6
76.7 	MISCELLANEOUS TAX PROVISIONS

76.8 	Section 1. Minnesota Statutes 2020, section 290A.04, subdivision 2, is amended to read:
76.9 		Subd. 2.Homeowners; homestead credit refund. A claimant whose property taxes 
76.10 	payable are in excess of the percentage of the household income stated below shall pay an 
76.11 	amount equal to the percent of income shown for the appropriate household income level 
76.12 	along with the percent to be paid by the claimant of the remaining amount of property taxes 
76.13 	payable. The state refund equals the amount of property taxes payable that remain, up to 
76.14 	the state refund amount shown below.

76.1776.16
76.15
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
76.18	$0 to 1,739
	1.0 percent
	15 percent
	$
	2,770
	
76.19	1,740 to 3,459
	1.1 percent
	15 percent
	$
	2,770
	
76.20	3,460 to 5,239
	1.2 percent
	15 percent
	$
	2,770
	
76.21	5,240 to 6,989
	1.3 percent
	20 percent
	$
	2,770
	
76.22	6,990 to 8,719
	1.4 percent
	20 percent
	$
	2,770
	
76.23	8,720 to 12,219
	1.5 percent
	20 percent
	$
	2,770
	
76.24	12,220 to 13,949
	1.6 percent
	20 percent
	$
	2,770
	
76.25	13,950 to 15,709
	1.7 percent
	20 percent
	$
	2,770
	
76.26	15,710 to 17,449
	1.8 percent
	20 percent
	$
	2,770
	
76.27	17,450 to 19,179
	1.9 percent
	25 percent
	$
	2,770
	
76.28	19,180 to 24,429
	2.0 percent
	25 percent
	$
	2,770
	
76.29	24,430 to 26,169
	2.0 percent
	30 percent
	$
	2,770
	
76.30	26,170 to 29,669
	2.0 percent
	30 percent
	$
	2,770
	
76.31	29,670 to 41,859
	2.0 percent
	35 percent
	$
	2,770
	
76.32	41,860 to 61,049
	2.0 percent
	35 percent
	$
	2,240
	
76.33	61,050 to 69,769
	2.0 percent
	40 percent
	$
	1,960
	
76.34	69,770 to 78,499
	2.1 percent
	40 percent
	$
	1,620
	
76.35	78,500 to 87,219
	2.2 percent
	40 percent
	$
	1,450
	
77.1	87,220 to 95,939
	2.3 percent
	40 percent
	$
	1,270
	
77.2	95,940 to 101,179
	2.4 percent
	45 percent
	$
	1,070
	
77.3	101,180 to 104,689
	2.5 percent
	45 percent
	$
	890
	
77.4	104,690 to 108,919
	2.5 percent
	50 percent
	$
	730
	
77.5	108,920 to 113,149
	2.5 percent
	50 percent
	$
	540

77.877.7
77.6
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
77.9	$0 to 1,820
	1.0 percent
	15 percent
	$
	3,150
	
77.10	1,820 to 3,630
	1.1 percent
	15 percent
	$
	3,150
	
77.11	3,630 to 5,490
	1.2 percent
	15 percent
	$
	3,150
	
77.12	5,490 to 7,330
	1.3 percent
	20 percent
	$
	3,150
	
77.13	7,330 to 9,140
	1.4 percent
	20 percent
	$
	3,150
	
77.14	9,140 to 12,810
	1.5 percent
	20 percent
	$
	3,150
	
77.15	12,810 to 14,630
	1.6 percent
	20 percent
	$
	3,150
	
77.16	14,630 to 16,470
	1.7 percent
	20 percent
	$
	3,150
	
77.17	16,470 to 18,300
	1.8 percent
	20 percent
	$
	3,150
	
77.18	18,300 to 20,110
	1.9 percent
	25 percent
	$
	3,150
	
77.19	20,110 to 25,620
	2.0 percent
	25 percent
	$
	3,150
	
77.20	25,620 to 27,440
	2.0 percent
	30 percent
	$
	3,150
	
77.21	27,440 to 31,110
	2.0 percent
	30 percent
	$
	3,150
	
77.22	31,110 to 43,890
	2.0 percent
	35 percent
	$
	3,150
	
77.23	43,890 to 64,020
	2.0 percent
	35 percent
	$
	2,600
	
77.24	64,020 to 73,160
	2.0 percent
	40 percent
	$
	2,310
	
77.25	73,160 to 82,320
	2.1 percent
	40 percent
	$
	1,950
	
77.26	82,320 to 91,460
	2.2 percent
	40 percent
	$
	1,770
	
77.27	91,460 to 100,600
	2.3 percent
	40 percent
	$
	1,580
	
77.28	100,600 to 106,100
	2.4 percent
	45 percent
	$
	1,320
	
77.29	106,100 to 109,780
	2.5 percent
	45 percent
	$
	1,080
	
77.30	109,780 to 114,210
	2.5 percent
	50 percent
	$
	870
	
77.31	114,210 to 118,650
	2.5 percent
	50 percent
	$
	620
	
77.32 	The payment made to a claimant shall be the amount of the state refund calculated under 
77.33 	this subdivision. No payment is allowed if the claimant's household income is $113,150
77.34 	$118,650 or more.

77.35 	EFFECTIVE DATE. This section is effective for refunds based on property taxes 
77.36 	payable after December 31, 2021.

78.1 	Sec. 2. Minnesota Statutes 2020, section 290A.04, subdivision 2a, is amended to read:
78.2 		Subd. 2a.Renters. A claimant whose rent constituting property taxes exceeds the 
78.3 	percentage of the household income stated below must pay an amount equal to the percent 
78.4 	of income shown for the appropriate household income level along with the percent to be 
78.5 	paid by the claimant of the remaining amount of rent constituting property taxes. The state 
78.6 	refund equals the amount of rent constituting property taxes that remain, up to the maximum 
78.7 	state refund amount shown below.

78.1078.978.8
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
78.11	$0 to 5,269
	1.0 percent
	5 percent
	$
	2,150
	
78.12	5,270 to 6,999
	1.0 percent
	10 percent
	$
	2,150
	
78.13	7,000 to 8,749
	1.1 percent
	10 percent
	$
	2,090
	
78.14	8,750 to 12,269
	1.2 percent
	10 percent
	$
	2,040
	
78.15	12,270 to 15,779
	1.3 percent
	15 percent
	$
	1,980
	
78.16	15,780 to 17,519
	1.4 percent
	15 percent
	$
	1,930
	
78.17	17,520 to 19,259
	1.4 percent
	20 percent
	$
	1,880
	
78.18	19,260 to 22,779
	1.5 percent
	20 percent
	$
	1,820
	
78.19	22,780 to 24,529
	1.6 percent
	20 percent
	$
	1,770
	
78.20	24,530 to 26,279
	1.7 percent
	25 percent
	$
	1,770
	
78.21	26,280 to 29,789
	1.8 percent
	25 percent
	$
	1,770
	
78.22	29,790 to 31,529
	1.9 percent
	30 percent
	$
	1,770
	
78.23	31,530 to 36,789
	2.0 percent
	30 percent
	$
	1,770
	
78.24	36,790 to 42,039
	2.0 percent
	35 percent
	$
	1,770
	
78.25	42,040 to 49,059
	2.0 percent
	40 percent
	$
	1,770
	
78.26	49,060 to 50,799
	2.0 percent
	45 percent
	$
	1,610
	
78.27	50,800 to 52,559
	2.0 percent
	45 percent
	$
	1,450
	
78.28	52,560 to 54,319
	2.0 percent
	45 percent
	$
	1,230
	
78.29	54,320 to 56,059
	2.0 percent
	50 percent
	$
	1,070
	
78.30	56,060 to 57,819
	2.0 percent
	50 percent
	$
	970
	
78.31	57,820 to 59,569
	2.0 percent
	50 percent
	$
	540
	
78.32	59,570 to 61,319
	2.0 percent
	50 percent
	$
	210

78.3578.34
78.33
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
78.36	$0 to 5,530
	1.0 percent
	5 percent
	$
	2,250
	
78.37	5,530 to 7,340
	1.0 percent
	5 percent
	$
	2,250
	
78.38	7,340 to 9,180
	1.1 percent
	5 percent
	$
	2,190
	
79.1	9,180 to 12,870
	1.2 percent
	5 percent
	$
	2,140
	
79.2	12,870 to 16,550
	1.3 percent
	10 percent
	$
	2,080
	
79.3	16,550 to 18,370
	1.4 percent
	10 percent
	$
	2,020
	
79.4	18,370 to 20,200
	1.4 percent
	15 percent
	$
	1,970
	
79.5	20,200 to 23,890
	1.5 percent
	15 percent
	$
	1,910
	
79.6	23,890 to 25,720
	1.6 percent
	15 percent
	$
	1,860
	
79.7	25,720 to 27,560
	1.7 percent
	20 percent
	$
	1,860
	
79.8	27,560 to 31,240
	1.8 percent
	20 percent
	$
	1,860
	
79.9	31,240 to 33,060
	1.9 percent
	25 percent
	$
	1,860
	
79.10	33,060 to 38,580
	2.0 percent
	25 percent
	$
	1,860
	
79.11	38,580 to 44,080
	2.0 percent
	30 percent
	$
	1,860
	
79.12	44,080 to 51,440
	2.0 percent
	30 percent
	$
	1,860
	
79.13	51,440 to 53,270
	2.0 percent
	30 percent
	$
	1,690
	
79.14	53,270 to 55,100
	2.0 percent
	30 percent
	$
	1,520
	
79.15	55,100 to 56,960
	2.0 percent
	30 percent
	$
	1,290
	
79.16	56,960 to 58,780
	2.0 percent
	35 percent
	$
	1,120
	
79.17	58,780 to 60,630
	2.0 percent
	35 percent
	$
	1,020
	
79.18	60,630 to 62,470
	2.0 percent
	35 percent
	$
	570
	
79.19	62,470 to 64,300
	2.0 percent
	35 percent
	$
	220
	
79.20 	The payment made to a claimant is the amount of the state refund calculated under this 
79.21 	subdivision. No payment is allowed if the claimant's household income is $61,320 $64,300
79.22 	or more.

79.23 	EFFECTIVE DATE. This section is effective for refunds based on rent paid after 
79.24 	December 31, 2020.

79.25 	Sec. 3. [428B.01] DEFINITIONS.
79.26 		Subdivision 1.Applicability. As used in sections 428B.01 to 428B.09, the terms in this 
79.27 	section have the meanings given them.
79.28 		Subd. 2.Activity. "Activity" means but is not limited to all of the following:
79.29 	(1) promotion of tourism within the district;
79.30 	(2) promotion of business activity, including but not limited to tourism, of businesses 
79.31 	subject to the service charge within the tourism improvement district;
79.32 	(3) marketing, sales, and economic development; and
80.1 	(4) other services provided for the purpose of conferring benefits upon businesses located 
80.2 	in the tourism improvement district that are subject to the tourism improvement district 
80.3 	service charge.
80.4 		Subd. 3.Business. "Business" means the type or class of lodging business that is 
80.5 	described in the municipality's ordinance, which benefits from district activities, adopted 
80.6 	under section 428B.02.
80.7 		Subd. 4.Business owner. "Business owner" means a person recognized by a municipality 
80.8 	as the owner of a business.
80.9 		Subd. 5.City. "City" means a home rule charter or statutory city.
80.10 		Subd. 6.Clerk. "Clerk" means the chief clerical officer of the municipality.
80.11 		Subd. 7.Governing body. "Governing body" means, with respect to a city, a city council 
80.12 	or other governing body of a city. With respect to a town, governing body means a town 
80.13 	board or other governing body of a town. With respect to a county, governing body means 
80.14 	a board of commissioners or other governing body of a county.
80.15 		Subd. 8.Impacted business owners. "Impacted business owners" means a majority of 
80.16 	business owners located within a tourism improvement district.
80.17 		Subd. 9.Municipality. "Municipality" means a county, city, or town.
80.18 		Subd. 10.Tourism improvement association. "Tourism improvement association" 
80.19 	means a new or existing and tax-exempt nonprofit corporation, entity, or agency charged 
80.20 	with promoting tourism within the tourism improvement district and that is under contract 
80.21 	with the municipality to administer the tourism improvement district and implement the 
80.22 	activities and improvements listed in the municipality's ordinance.
80.23 		Subd. 11.Tourism improvement district. "Tourism improvement district" means a 
80.24 	tourism improvement district established under this chapter.

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

80.26 	Sec. 4. [428B.02] ESTABLISHMENT OF TOURISM IMPROVEMENT DISTRICT.
80.27 		Subdivision 1.Ordinance. (a) Upon a petition by impacted business owners, a governing 
80.28 	body of a municipality may adopt an ordinance establishing a tourism improvement district 
80.29 	after holding a public hearing on the district. The ordinance must include:
81.1 	(1) a map that identifies the tourism improvement district boundaries in sufficient detail 
81.2 	to allow a business owner to reasonably determine whether a business is located within the 
81.3 	tourism improvement district boundaries;
81.4 	(2) the name of the tourism improvement association designated to administer the tourism 
81.5 	improvement district and implement the approved activities and improvements;
81.6 	(3) a list of the proposed activities and improvements in the tourism improvement district;
81.7 	(4) the time and manner of collecting the service charge and any interest and penalties 
81.8 	for nonpayment;
81.9 	(5) a definition describing the type or class of businesses to be included in the tourism 
81.10 	improvement district and subject to the service charge;
81.11 	(6) the rate, method, and basis of the service charge for the district, including the portion 
81.12 	dedicated to covering expenses listed in subdivision 4, paragraph (b); and
81.13 	(7) the number of years the service charge will be in effect.
81.14 	(b) If the boundaries of a proposed tourism improvement district overlap with the 
81.15 	boundaries of an existing special service district, the tourism improvement district ordinance 
81.16 	may list measures to avoid any impediments on the ability of the special service district to 
81.17 	continue to provide its services to benefit its property owners.
81.18 		Subd. 2.Notice. A municipality must provide notice of the hearing by publication in at 
81.19 	least two issues of the official newspaper of the municipality. The two publications must 
81.20 	be two weeks apart and the municipality must hold the hearing at least three days after the 
81.21 	last publication. Not less than ten days before the hearing, the municipality must mail notice 
81.22 	to the business owner of each business subject to the proposed service charge by the tourism 
81.23 	improvement district. The notice must include:
81.24 	(1) a map showing the boundaries of the proposed district;
81.25 	(2) the time and place of the public hearing;
81.26 	(3) a statement that all interested persons will be given an opportunity to be heard at the 
81.27 	hearing regarding the proposed service charge; and
81.28 	(4) a brief description of the proposed activities, improvements, and service charge.
81.29 		Subd. 3.Business owner determination. A business must provide ownership information 
81.30 	to the municipality. A municipality has no obligation to obtain other information regarding 
81.31 	the ownership of businesses, and its determination of ownership shall be final for the purposes 
82.1 	of this chapter. If this chapter requires the signature of a business owner, the signature of 
82.2 	the authorized representative of a business owner is sufficient.
82.3 		Subd. 4.Service charges; relationship to services. (a) A municipality may impose a 
82.4 	service charge on a business pursuant to this chapter for the purpose of providing activities 
82.5 	and improvements that will provide benefits to a business that is located within the tourism 
82.6 	improvement district and subject to the tourism improvement district service charge. Each 
82.7 	business paying a service charge within a district must benefit directly or indirectly from 
82.8 	improvements provided by a tourism improvement association, provided, however, the 
82.9 	business need not benefit equally. Service charges must be based on a percent of gross 
82.10 	business revenue, a fixed dollar amount per transaction, or any other reasonable method 
82.11 	based upon benefit and approved by the municipality.
82.12 	(b) Service charges may be used to cover the costs of collections, as well as other 
82.13 	administrative costs associated with operating, forming, or maintaining the district.
82.14 		Subd. 5.Public hearing. At the public hearing regarding the adoption of the ordinance 
82.15 	establishing a tourism improvement district, business owners and persons affected by the 
82.16 	proposed district may testify on issues relevant to the proposed district. The hearing may 
82.17 	be adjourned from time to time. The ordinance establishing the district may be adopted at 
82.18 	any time within six months after the date of the conclusion of the hearing by a vote of the 
82.19 	majority of the governing body of the municipality.
82.20 		Subd. 6.Appeal to district court. Within 45 days after the adoption of the ordinance 
82.21 	establishing a tourism improvement district, a person aggrieved, who is not precluded by 
82.22 	failure to object before or at the public hearing, may appeal to the district court by serving 
82.23 	a notice on the clerk of the municipality or governing body. The validity of the tourism 
82.24 	improvement district and the service charge imposed under this chapter shall not be contested 
82.25 	in an action or proceeding unless the action or proceeding is commenced within 45 days 
82.26 	after the adoption of the ordinance establishing a tourism improvement district. The petitioner 
82.27 	must file notice with the court administrator of the district court within ten days after its 
82.28 	service. The clerk of the municipality must provide the petitioner with a certified copy of 
82.29 	the findings and determination of the governing body. The court may affirm the action 
82.30 	objected to or, if the petitioner's objections have merit, modify or cancel it. If the petitioner 
82.31 	does not prevail on the appeal, the costs incurred shall be taxed to the petitioner by the court 
82.32 	and judgment entered for them. All objections shall be deemed waived unless presented on 
82.33 	appeal.

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

83.1 	Sec. 5. [428B.03] SERVICE CHARGE AUTHORITY; NOTICE; HEARING 
83.2 	REQUIREMENT.
83.3 		Subdivision 1.Authority. A municipality may impose service charges authorized under 
83.4 	section 428B.02, subdivision 4, to finance an activity or improvement in the tourism 
83.5 	improvement district that is provided by the municipality if the activity or improvement is 
83.6 	provided in the tourism improvement district at an increased level of service. The service 
83.7 	charges may be imposed in the amount needed to pay for the increased level of service 
83.8 	provided by the activity or improvement.
83.9 		Subd. 2.Annual hearing requirement; notice. Beginning one year after the 
83.10 	establishment of the tourism improvement district, the municipality must hold an annual 
83.11 	hearing regarding continuation of the service charges in the tourism improvement district. 
83.12 	The municipality must provide notice of the hearing by publication in the official newspaper 
83.13 	at least seven days before the hearing. The municipality must mail notice of the hearing to 
83.14 	business owners subject to the service charge at least seven days before the hearing. At the 
83.15 	public hearing, a person affected by the proposed district may testify on issues relevant to 
83.16 	the proposed district. Within six months of the public hearing, the municipality may adopt 
83.17 	a resolution to continue imposing service charges within the district not exceeding the 
83.18 	amount or rate expressed in the notice. For purposes of this section, the notice must include:
83.19 	(1) a map showing the boundaries of the district;
83.20 	(2) the time and place of the public hearing;
83.21 	(3) a statement that all interested persons will be given an opportunity to be heard at the 
83.22 	hearing regarding the proposed service charge;
83.23 	(4) a brief description of the proposed activities and improvements;
83.24 	(5) the estimated annual amount of proposed expenditures for activities and 
83.25 	improvements;
83.26 	(6) the rate of the service charge for the district during the year and the nature and 
83.27 	character of the proposed activities and improvements for the district during the year in 
83.28 	which service charges are collected;
83.29 	(7) the number of years the service charge will be in effect; and
83.30 	(8) a statement that the petition requirement of section 428B.07 has either been met or 
83.31 	does not apply to the proposed service charge.

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

84.1 	Sec. 6. [428B.04] MODIFICATION OF ORDINANCE.
84.2 		Subdivision 1.Adoption of ordinance; request for modification. Upon written request 
84.3 	of the tourism improvement association, the governing body of a municipality may adopt 
84.4 	an ordinance to modify the district after conducting a public hearing on the proposed 
84.5 	modifications. If the modification includes a change to the rate, method, and basis of 
84.6 	imposing the service charge or the expansion of the tourism improvement district's geographic 
84.7 	boundaries, a petition as described in section 428B.07 must be submitted by impacted 
84.8 	business owners to initiate proceedings for modification.
84.9 		Subd. 2.Notice of modification. A municipality must provide notice of the hearing by 
84.10 	publication in at least two issues of the municipality's official newspaper. The two 
84.11 	publications must be two weeks apart and the municipality must hold a hearing at least three 
84.12 	days after the last publication. Not less than ten days before the hearing, the municipality 
84.13 	must mail notice to the business owner of each business subject to the service charge by 
84.14 	the tourism improvement district. The notice must include:
84.15 	(1) a map showing the boundaries of the district;
84.16 	(2) the time and place of the public hearing;
84.17 	(3) a statement that all interested persons will be given an opportunity to be heard at the 
84.18 	hearing regarding the proposed service charge; and
84.19 	(4) a brief description of the proposed modification to the ordinance.
84.20 		Subd. 3.Hearing on modification. At the public hearing regarding modification to the 
84.21 	ordinance, a person affected by the proposed modification may testify on issues relevant to 
84.22 	the proposed modification. Within six months after the conclusion of the hearing, the 
84.23 	municipality may adopt the ordinance modifying the district by a vote of the majority of 
84.24 	the governing body in accordance with the request for modification by the tourism 
84.25 	improvement association and as described in the notice.
84.26 		Subd. 4.Objection. If the modification of the ordinance includes the expansion of the 
84.27 	tourism improvement district's geographic boundaries, the ordinance modifying the district 
84.28 	may be adopted after following the notice and veto requirements in section 428B.08; 
84.29 	however, a successful objection will be determined based on a majority of business owners 
84.30 	who will pay  the service charge in the expanded area of the district. For all other 
84.31 	modifications, the ordinance modifying the district may be adopted following the notice 
84.32 	and veto requirements in section 428B.08.

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

85.1 	Sec. 7. [428B.05] COLLECTION OF SERVICE CHARGES; PENALTIES.
85.2 	The service charges imposed under this chapter may be collected by the municipality, 
85.3 	tourism improvement association, or other designated agency or entity. Collection of the 
85.4 	service charges must be made at the time and in the manner set forth in the ordinance. The 
85.5 	entity collecting the service charges may charge interest and penalties on delinquent payments 
85.6 	for service charges imposed under this chapter as set forth in the municipality's ordinance.

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

85.8 	Sec. 8. [428B.06] TOURISM IMPROVEMENT ASSOCIATION.
85.9 		Subdivision 1.Composition and duties. The tourism improvement association must 
85.10 	be designated in the municipality's ordinance. The tourism improvement association shall 
85.11 	appoint a governing board or committee composed of a majority of business owners who 
85.12 	pay the tourism improvement district service charge, or the representatives of those business 
85.13 	owners. The governing board or committee must manage the funds raised by the tourism 
85.14 	improvement district and fulfill the obligations of the tourism improvement district. A 
85.15 	tourism improvement association has full discretion to select the specific activities and 
85.16 	improvements that are funded with tourism improvement district service charges within the 
85.17 	authorized activities and improvements described in the ordinance.
85.18 		Subd. 2.Annual report. The tourism improvement association must submit to the 
85.19 	municipality an annual report for each year in which a service charge is imposed. The report 
85.20 	must include a financial statement of revenue raised by the district. The municipality may 
85.21 	also, as part of the enabling ordinance, require the submission of other relevant information 
85.22 	related to the association.

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

85.24 	Sec. 9. [428B.07] PETITION REQUIRED.
85.25 	A municipality may not establish a tourism improvement district under section 428B.02 
85.26 	unless impacted business owners file a petition requesting a public hearing on the proposed 
85.27 	action with the clerk of the municipality.

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

85.29 	Sec. 10. [428B.08] VETO POWER OF OWNERS.
85.30 		Subdivision 1.Notice of right to file objections. The effective date of an ordinance or 
85.31 	resolution adopted under this chapter must be at least 45 days after it is adopted by the 
86.1 	municipality. Within five days after the municipality adopts the ordinance or resolution, 
86.2 	the municipality must mail a summary of the ordinance or resolution to each business owner 
86.3 	subject to the service charge within the tourism improvement district in the same manner 
86.4 	that notice is mailed under section 428B.02. The mailing must include a notice that business 
86.5 	owners subject to the service charge have the right to veto, by a simple majority, the 
86.6 	ordinance or resolution by filing the required number of objections with the clerk of the 
86.7 	municipality before the effective date of the ordinance or resolution and include notice that 
86.8 	a copy of the ordinance or resolution is available for public inspection with the clerk of the 
86.9 	municipality.
86.10 		Subd. 2.Requirements for veto. If impacted business owners file an objection to the 
86.11 	ordinance or resolution before the effective date of the ordinance or resolution, the ordinance 
86.12 	or resolution does not become effective.

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

86.14 	Sec. 11. [428B.09] DISESTABLISHMENT.
86.15 		Subdivision 1.Procedure for disestablishment. An ordinance adopted under this chapter 
86.16 	must provide a 30-day period each year in which business owners subject to the service 
86.17 	charge may request disestablishment of the district. Beginning one year after establishment 
86.18 	of the tourism improvement district, an annual 30-day period of disestablishment begins 
86.19 	with the anniversary of the date of establishment. Upon submission of a petition from 
86.20 	impacted business owners, the municipality may disestablish a tourism improvement district 
86.21 	by adopting an ordinance after holding a public hearing on the disestablishment. Prior to 
86.22 	the public hearing, the municipality must publish notice of the public hearing on 
86.23 	disestablishment in at least two issues of the municipality's official newspaper. The two 
86.24 	publications must be two weeks apart and the municipality must hold the hearing at least 
86.25 	three days after the last publication. Not less than ten days before the hearing, the 
86.26 	municipality must mail notice to the business owner of each business subject to the service 
86.27 	charge. The notice must include:
86.28 	(1) the time and place of the public hearing;
86.29 	(2) a statement that all interested persons will be given an opportunity to be heard at the 
86.30 	hearing regarding disestablishment;
86.31 	(3) the reason for disestablishment; and
86.32 	(4) a proposal to dispose of any assets acquired with the revenues of the service charge 
86.33 	imposed under the tourism improvement district.
87.1 		Subd. 2.Objection. An ordinance disestablishing the tourism improvement district 
87.2 	becomes effective following the notice and veto requirements in section 428B.08.
87.3 		Subd. 3.Refund to business owners. (a) Upon the disestablishment of a tourism 
87.4 	improvement district, any remaining revenues derived from the service charge, or any 
87.5 	revenues derived from the sale of assets acquired with the service charge revenues, shall 
87.6 	be refunded to business owners located and operating within the tourism improvement 
87.7 	district in which service charges were imposed by applying the same method and basis that 
87.8 	was used to calculate the service charges levied in the fiscal year in which the district is 
87.9 	disestablished.
87.10 	(b) If the disestablishment occurs before the service charge is imposed for the fiscal 
87.11 	year, the method and basis that was used to calculate the service charge imposed in the 
87.12 	immediate prior fiscal year shall be used to calculate the amount of a refund, if any.

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

87.14 	Sec. 12. [428B.10] COORDINATION OF DISTRICTS.
87.15 	If a county establishes a tourism improvement district in a city or town under this chapter, 
87.16 	a city or town may not establish a tourism improvement district in the part of the city or 
87.17 	town located in the county-established district. If a city or town establishes a tourism 
87.18 	improvement district under this chapter, a county may not establish a tourism improvement 
87.19 	district in the part of the city or town located in the city- or town-established district.

87.20 	Sec. 13. 4D AFFORDABLE HOUSING PROGRAMS REPORT.
 87.21 	(a) No later than January 15, 2022, the commissioner of revenue, in consultation with 
87.22 	the Minnesota Housing Finance Agency, must produce a report on class 4d property, as 
87.23 	defined in Minnesota Statutes, section 273.13, subdivision 25, and on local 4d affordable 
87.24 	housing programs. The commissioner must provide a copy of the report to the chairs and 
87.25 	ranking minority members of the legislative committees with jurisdiction over property 
87.26 	taxation. The report must comply with the requirements of Minnesota Statutes, sections 
87.27 	3.195 and 3.197. The report must include the following:
87.28 	(1) for properties classified in part or in whole as 4d qualifying under Minnesota Statutes, 
87.29 	section 273.128, subdivision 1, clauses (1) to (4), with separate amounts given for properties 
87.30 	under each clause:
87.31 	(i) the number of units classified as 4d in each property in the previous assessment year 
87.32 	as reported by each county;
88.1 	(ii) the number of units not classified as 4d in each property in the previous assessment 
88.2 	year;
88.3 	(iii) the property tax paid in 2021;
88.4 	(iv) the property tax reduction in 2021 resulting from the property being classified as 
88.5 	4d rather than 4a; and
88.6 	(v) the total number of 4d units in each of the last ten years; and
88.7 	(2) for properties classified in part or in whole as 4d qualifying under Minnesota Statutes, 
88.8 	section 273.128, subdivision 1, clauses (1) to (4):
88.9 	(i) the percent change in each political subdivision's net tax capacity if the first-tier class 
88.10 	rate of the 4d classification was reduced from 0.75 percent to 0.25 percent;
88.11 	(ii) the number of 4d properties located within tax increment financing districts, and the 
88.12 	impact on increment generation in those districts as a result of these properties being 
88.13 	classified as 4d rather than 4a;
88.14 	(iii) the impact that a 4d class rate reduction from 0.75 percent to 0.25 percent for the 
88.15 	entire valuation would have on the property tax burden for homestead property;
88.16 	(iv) the total number of 4d units whose value qualifies for the second tier in each year 
88.17 	since 2019;
88.18 	(v) the impact that a reduction of the 4d class rate from 0.75 percent to 0.25 percent for 
88.19 	the entire valuation would have on property tax refunds received by renters and on property 
88.20 	tax refunds received by homeowners in jurisdictions that contain 4d property; and
88.21 	(vi) a profile of income limits and area median incomes used in Minnesota by the United 
88.22 	States Department of Housing and Urban Development to determine the eligibility for 
88.23 	assisted housing programs.
88.24 	(b) Counties must report to the commissioner of revenue any data required by paragraph 
88.25 	(a), clauses (1) and (2), by November 1, 2021.

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

APPENDIX 

Repealed Minnesota Statutes: DIVH1735-1 

327C.01 DEFINITIONS.Subd. 13.Class I manufactured home park. 
A "class I manufactured home park" means a park that complies with the provisions of section 327C.16. 

327C.16 CLASS I MANUFACTURED HOME PARK.Subdivision 1.Qualifications. 
(a) To qualify as a class I manufactured home park, as defined in section 327C.01, subdivision 13, a park owner, or on-site attendant as an employee of the manufactured home park, must satisfy 12 hours of qualifying education courses every three years, as prescribed in this subdivision. Park owners or on-site attendants may begin accumulating qualifying hours to qualify as a class I manufactured home park beginning in 2017. 

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

(1) continuing education in real estate; or 

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

(c) The qualifying education courses must include: 

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

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

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

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

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

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

Subd. 2.Proof of compliance. 
(a) A park owner that has met the requirements of subdivision 1 shall provide an affidavit to the park owner's county assessor certifying that the park owner, corporate officer, or on-site attendant has complied with subdivision 1 and that the park meets the definition of a class I manufactured home park as defined in this section, and is entitled to the property tax classification rate for class I manufactured home parks in section 273.13, subdivision 25. The park owner shall retain the original course completion certificates issued by the course sponsor under this section for three years and, upon written request for verification, provide these to the county assessor within 30 days. 

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

469.055 POWERS AND DUTIES.Subd. 7.Sale of realty. 
The authority may sell, convey, and exchange any real or personal property owned or held by it in any manner and on any terms it wishes. Real property owned by the authority must not be sold, be exchanged, or have its title transferred without approval of two-thirds of the commissioners. All commissioners must have ten days' written notice of a regular or special meeting at which a sale, conveyance, exchange, or transfer of property is to be voted on. The notice must contain a complete description of the affected real estate. The resolution authorizing the real estate transaction is not effective unless a quorum is present.