SF 3817
Introduction - 94th Legislature (2025 - 2026)
Posted on 02/24/2026 10:12 a.m.
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A bill for an act
relating to taxation; providing a property tax exemption for certain property;
providing a subtraction for certain income earned by public safety officers;
amending Minnesota Statutes 2024, sections 272.02, by adding a subdivision;
290.0132, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision
to read:
new text begin Subd. 109. new text end
new text begin Homestead property owned by a public safety officer. new text end
new text begin
(a) Property
classified as class 1a under section 273.13, subdivision 22, is exempt if the property is
owned and used as a homestead by a public safety officer who is employed or who volunteers
as a public safety officer in the same statutory or home rule charter city in which the property
is located.
new text end
new text begin
(b) Information necessary to verify employment or volunteer status must be provided
by the city to the city assessor or county assessor.
new text end
new text begin
(c) For purposes of this section, "public safety officer" has the meaning given in section
299A.41, subdivision 4.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with assessment year 2027.
new text end
Sec. 2.
Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision
to read:
new text begin Subd. 40. new text end
new text begin Income earned by public safety officers. new text end
new text begin
The amount of income attributable
to employment as a public safety officer by a statutory or home rule charter city is a
subtraction if the public safety officer is a resident of the home rule or charter city. For
purposes of this subdivision, "public safety officer" has the meaning given in section
299A.41, subdivision 4.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2025.
new text end