1.1 	A bill for an act
1.2 	relating to taxation; modifying individual income and corporate franchise taxes, 
1.3 	property taxes, sales and use taxes, excise taxes, local government aids, tax 
1.4 	increment financing provisions, local sales and use taxes, mining and mineral 
1.5 	taxes, public finance provisions, and other miscellaneous taxes and tax-related 
1.6 	provisions; providing for certain federal conformity; modifying and providing for 
1.7 	income tax credits and subtractions; modifying and providing for property tax 
1.8 	exemptions and classifications; providing for certain sales tax exemptions; 
1.9 	establishing a social media tax; authorizing and modifying local sales taxes; 
1.10 	establishing seasonal tax base replacement aid and federal enforcement 
1.11 	reimbursement aid; modifying and providing for various local government aids; 
1.12 	establishing and modifying various programs; modifying and clarifying certain 
1.13 	definitions; establishing a Hennepin County health care tax; establishing a tax on 
1.14 	amounts acquired by fraud; modifying the allocation of production tax proceeds; 
1.15 	making related clarifying and technical changes; requiring and modifying reports; 
1.16 	modifying and canceling appropriations; appropriating and transferring money;
1.17 	amending Minnesota Statutes 2024, sections 16A.726; 41A.30, subdivisions 1, 2, 
1.18 	7; 116U.27, subdivisions 1, 4, 5; 123B.53, subdivision 1; 123B.535, subdivision 
1.19 	1; 126C.17, by adding a subdivision; 168E.09, subdivision 2, by adding a 
1.20 	subdivision; 270B.14, subdivision 3, by adding a subdivision; 270B.15; 270C.055, 
1.21 	by adding a subdivision; 270C.07; 270C.08; 270C.085; 270C.56, subdivision 1; 
1.22 	272.01, subdivision 2; 272.02, subdivision 101, by adding subdivisions; 273.032; 
1.23 	273.111, subdivision 9; 273.124, subdivision 14; 273.13, subdivision 34; 289A.02, 
1.24 	subdivision 7; 289A.08, subdivision 7; 289A.40, subdivision 1; 289A.60, 
1.25 	subdivision 6; 290.01, subdivisions 19, 29, 31; 290.0132, subdivision 11; 290.0137; 
1.26 	290.0681, subdivisions 3, 4; 290.0683, subdivisions 1, 3; 290.0921, subdivision 
1.27 	3; 290.0922, subdivisions 2, 3; 290.62; 290.92, by adding a subdivision; 290A.03, 
1.28 	subdivision 15; 291.005, subdivision 1; 295.52, subdivision 5; 295.75, subdivision 
1.29 	11, by adding a subdivision; 295.81, by adding a subdivision; 297A.993, 
1.30 	subdivision 4; 297A.994, subdivision 4; 297B.03; 297H.01, subdivisions 2, 8; 
1.31 	298.225; 298.227; 298.28, subdivisions 2, 3, 4, 7a, 8, 9a, 9b, 11, by adding a 
1.32 	subdivision; 298.282, subdivision 1; 383A.80, subdivision 4; 383B.80, subdivision 
1.33 	4; 428B.02, subdivision 4; 462A.40, subdivision 3; 469.060, subdivision 3; 469.171, 
1.34 	subdivisions 1, 4, 6a; 469.1731, subdivision 1; 469.176, subdivision 2; 473.756, 
1.35 	by adding a subdivision; 473.757, subdivisions 1, 2, 3, 4, 7, 8, 9, 10, 11, by adding 
1.36 	subdivisions; 473.759, subdivision 3; 477A.011, subdivision 34, by adding a 
1.37 	subdivision; 477A.23, subdivision 6; 477A.35, subdivisions 4, 6; 477A.36, 
1.38 	subdivisions 4, 5a, 6; Minnesota Statutes 2025 Supplement, sections 41A.30, 
2.1 	subdivision 5; 41B.0391, subdivisions 2, 4, 6a; 116U.27, subdivision 2; 126C.13, 
2.2 	subdivision 4; 268.19, subdivision 1; 273.13, subdivisions 22, 23; 295.81, 
2.3 	subdivision 10; 297A.75, subdivisions 1, 2, 3; 297A.94; 299C.061, subdivision 6; 
2.4 	299C.76, subdivision 1; 477A.35, subdivision 5; 477A.36, subdivision 5; Laws 
2.5 	1986, chapter 400, section 44, as amended; Laws 1993, chapter 375, article 9, 
2.6 	section 46, subdivisions 2, as amended, 2b, as added, 3, as amended, 5, as amended; 
2.7 	Laws 1996, chapter 471, article 2, section 30, subdivision 5, as amended; Laws 
2.8 	1998, chapter 389, article 8, sections 36; 37, subdivision 2, as amended; Laws 
2.9 	2005, First Special Session chapter 3, article 5, section 38, as amended; Laws 
2.10 	2006, chapter 259, article 3, sections 9, subdivision 4, by adding subdivisions; 10, 
2.11 	subdivisions 3, as amended, 4, as amended, 5, as amended; Laws 2019, First Special 
2.12 	Session chapter 6, article 6, sections 17, subdivisions 1, 3, 4, by adding a 
2.13 	subdivision; 28, subdivisions 3, 4, by adding a subdivision; Laws 2021, First 
2.14 	Special Session chapter 14, article 8, section 5, subdivisions 2, as amended, 3, as 
2.15 	amended; article 9, sections 9; 11; Laws 2023, chapter 64, article 5, section 25, 
2.16 	subdivision 1; Laws 2025, First Special Session chapter 13, article 5, section 11, 
2.17 	subdivision 3; proposing coding for new law in Minnesota Statutes, chapters 116J; 
2.18 	270C; 290; 295; repealing Minnesota Statutes 2024, sections 272.02, subdivisions 
2.19 	31, 64; 272.029, subdivision 7; 273.11, subdivisions 19, 20; 273.1315, subdivision 
2.20 	1; 273.1385; 273.25; 273.65; 273.66; 273.67; 274.07; 289A.12, subdivision 15; 
2.21 	290.06, subdivision 29; 297A.68, subdivision 37; 428B.02, subdivision 7; 469.310; 
2.22 	469.311; 469.312; 469.313; 469.314; 469.315; 469.316; 469.317; 469.318; 
2.23 	469.3181; 469.319; 469.3191; 469.3192; 469.3193; 469.320; 469.3201; 477A.085; 
2.24 	477A.18; 477A.30, subdivision 8.
2.25 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

2.26 	ARTICLE 1
2.27 	FEDERAL UPDATE

2.28 	Section 1. Minnesota Statutes 2024, section 289A.02, subdivision 7, is amended to read:
2.29 		Subd. 7.Internal Revenue Code. Unless specifically defined otherwise, "Internal 
2.30 	Revenue Code" means the Internal Revenue Code of 1986, as amended through May 1, 
2.31 	2023, except the sections of federal law in section 290.0112 shall also apply.

2.32 	EFFECTIVE DATE. This section is effective the day following final enactment, except 
2.33 	the changes incorporated by federal changes are effective retroactively at the same time as 
2.34 	the changes were effective for federal purposes.

2.35 	Sec. 2. Minnesota Statutes 2024, section 290.01, subdivision 19, is amended to read:
2.36 		Subd. 19.Net income. (a) For a trust or estate taxable under section 290.03, and a 
2.37 	corporation taxable under section 290.02, the term "net income" means the federal taxable 
2.38 	income, as defined in section 63 of the Internal Revenue Code of 1986, as amended through 
2.39 	the date named in this subdivision, incorporating the federal effective dates of changes to 
2.40 	the Internal Revenue Code and any elections made by the taxpayer in accordance with the 
2.41 	Internal Revenue Code in determining federal taxable income for federal income tax 
2.42 	purposes, and with the modifications provided in sections 290.0131 to 290.0136.
3.1 	(b) For an individual, the term "net income" means federal adjusted gross income with 
3.2 	the modifications provided in sections 290.0131, 290.0132, and 290.0135 to 290.0137.
3.3 	(c) In the case of a regulated investment company or a fund thereof, as defined in section 
3.4 	851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment 
3.5 	company taxable income as defined in section 852(b)(2) of the Internal Revenue Code, 
3.6 	except that:
3.7 	(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal 
3.8 	Revenue Code does not apply;
3.9 	(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue 
3.10 	Code must be applied by allowing a deduction for capital gain dividends and exempt-interest 
3.11 	dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code; 
3.12 	and
3.13 	(3) the deduction for dividends paid must also be applied in the amount of any 
3.14 	undistributed capital gains which the regulated investment company elects to have treated 
3.15 	as provided in section 852(b)(3)(D) of the Internal Revenue Code.
3.16 	(d) The net income of a real estate investment trust as defined and limited by section 
3.17 	856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust 
3.18 	taxable income as defined in section 857(b)(2) of the Internal Revenue Code.
3.19 	(e) The net income of a designated settlement fund as defined in section 468B(d) of the 
3.20 	Internal Revenue Code means the gross income as defined in section 468B(b) of the Internal 
3.21 	Revenue Code.
3.22 	(f) The Internal Revenue Code of 1986, as amended through May 1, 2023, applies for 
3.23 	taxable years beginning after December 31, 1996, except the sections of federal law in 
3.24 	section 290.0112 shall also apply.
3.25 	(g) Except as otherwise provided, references to the Internal Revenue Code in this 
3.26 	subdivision and sections 290.0131 to 290.0136 mean the code in effect for purposes of 
3.27 	determining net income for the applicable year.
3.28 	(h) In the case of a partnership electing to file a composite return under section 289A.08, 
3.29 	subdivision 7, "net income" means the partner's share of federal adjusted gross income from 
3.30 	the partnership modified by the additions provided in section 290.0131, subdivisions 8 to 
3.31 	10, 16, and 17, and the subtractions provided in: (1) section 290.0132, subdivisions 9, 27, 
3.32 	and 28, to the extent the amount is assignable or allocable to Minnesota under section 290.17; 
3.33 	and (2) section 290.0132, subdivision 14. The subtraction allowed under section 290.0132, 
4.1 	subdivision 9, is only allowed on the composite tax computation to the extent the electing 
4.2 	partner would have been allowed the subtraction.
4.3 	(i) In the case of a qualifying entity electing to pay the pass-through entity tax under 
4.4 	section 289A.08, subdivision 7a, "net income" means the qualifying owner's share of federal 
4.5 	adjusted gross income from the qualifying entity modified by the additions provided in 
4.6 	section 290.0131, subdivisions 5, 8 to 10, 16, and 17, and the subtractions provided in: (1) 
4.7 	section 290.0132, subdivisions 3, 9, 27, and 28, to the extent the amount is assignable or 
4.8 	allocable to Minnesota under section 290.17; and (2) section 290.0132, subdivision 14. The 
4.9 	subtraction allowed under section 290.0132, subdivision 9, is only allowed on the 
4.10 	pass-through entity tax computation to the extent the qualifying owners would have been 
4.11 	allowed the subtraction. The income of both a resident and nonresident qualifying owner 
4.12 	is allocated and assigned to this state as provided for nonresident partners and shareholders 
4.13 	under sections 290.17, 290.191, and 290.20.

4.14 	EFFECTIVE DATE. This section is effective the day following final enactment, except 
4.15 	the changes incorporated by federal changes are effective retroactively at the same time as 
4.16 	the changes were effective for federal purposes.

4.17 	Sec. 3. Minnesota Statutes 2024, section 290.01, subdivision 31, is amended to read:
4.18 		Subd. 31.Internal Revenue Code. Unless specifically defined otherwise, "Internal 
4.19 	Revenue Code" means the Internal Revenue Code of 1986, as amended through May 1, 
4.20 	2023, except the sections of federal law in section 290.0112 shall also apply. Internal 
4.21 	Revenue Code also includes any uncodified provision in federal law that relates to provisions 
4.22 	of the Internal Revenue Code that are incorporated into Minnesota law.

4.23 	EFFECTIVE DATE. This section is effective the day following final enactment, except 
4.24 	the changes incorporated by federal changes are effective retroactively at the same time as 
4.25 	the changes were effective for federal purposes.

4.26 	Sec. 4. [290.0112] CONFORMITY TO CERTAIN FEDERAL TAX CHANGES.
4.27 		Subdivision 1.Adopting Internal Revenue Code changes. For the purposes of this 
4.28 	chapter, "Internal Revenue Code," as defined in section 290.01, subdivisions 19 and 31, 
4.29 	includes the sections of federal law specified in this section as enacted or amended through 
4.30 	March 1, 2026.
4.31 		Subd. 2.One Big Beautiful Bill Act, 2025. "Internal Revenue Code" includes the 
4.32 	following provisions in Public Law 119-21:
5.1 	(1) section 70301;
5.2 	(2) section 70307;
5.3 	(3) section 70404;
5.4 	(4) section 70405;
5.5 	(5) section 70434; and
5.6 	(6) section 70603.

5.7 	EFFECTIVE DATE. This section is effective the day following final enactment, except 
5.8 	the changes incorporated by federal changes are effective retroactively at the same time as 
5.9 	the changes were effective for federal purposes.

5.10 	Sec. 5. Minnesota Statutes 2024, section 290A.03, subdivision 15, is amended to read:
5.11 		Subd. 15.Internal Revenue Code.  "Internal Revenue Code" means the Internal Revenue 
5.12 	Code of 1986, as amended through May 1, 2023, except the sections of federal law in section 
5.13 	290.0112 shall also apply.

5.14 	EFFECTIVE DATE. This section is effective the day following final enactment, except 
5.15 	the changes incorporated by federal changes are effective retroactively at the same time as 
5.16 	the changes were effective for federal purposes.

5.17 	Sec. 6. Minnesota Statutes 2024, section 291.005, subdivision 1, is amended to read:
5.18 		Subdivision 1.Scope. Unless the context otherwise clearly requires, the following terms 
5.19 	used in this chapter shall have the following meanings:
5.20 	(1) "Commissioner" means the commissioner of revenue or any person to whom the 
5.21 	commissioner has delegated functions under this chapter.
5.22 	(2) "Federal gross estate" means the gross estate of a decedent as required to be valued 
5.23 	and otherwise determined for federal estate tax purposes under the Internal Revenue Code, 
5.24 	increased by the value of any property in which the decedent had a qualifying income interest 
5.25 	for life and for which an election was made under section 291.03, subdivision 1d, for 
5.26 	Minnesota estate tax purposes, but was not made for federal estate tax purposes.
5.27 	(3) "Internal Revenue Code" means the United States Internal Revenue Code of 1986, 
5.28 	as amended through May 1, 2023, except the sections of federal law in section 290.0112 
5.29 	shall also apply.
6.1 	(4) "Minnesota gross estate" means the federal gross estate of a decedent after (a) 
6.2 	excluding therefrom any property included in the estate which has its situs outside Minnesota, 
6.3 	and (b) including any property omitted from the federal gross estate which is includable in 
6.4 	the estate, has its situs in Minnesota, and was not disclosed to federal taxing authorities.
6.5 	(5) "Nonresident decedent" means an individual whose domicile at the time of death 
6.6 	was not in Minnesota.
6.7 	(6) "Personal representative" means the executor, administrator or other person appointed 
6.8 	by the court to administer and dispose of the property of the decedent. If there is no executor, 
6.9 	administrator or other person appointed, qualified, and acting within this state, then any 
6.10 	person in actual or constructive possession of any property having a situs in this state which 
6.11 	is included in the federal gross estate of the decedent shall be deemed to be a personal 
6.12 	representative to the extent of the property and the Minnesota estate tax due with respect 
6.13 	to the property.
6.14 	(7) "Resident decedent" means an individual whose domicile at the time of death was 
6.15 	in Minnesota. The provisions of section 290.01, subdivision 7, paragraphs (c) and (d), apply 
6.16 	to determinations of domicile under this chapter.
6.17 	(8) "Situs of property" means, with respect to:
6.18 	(i) real property, the state or country in which it is located;
6.19 	(ii) tangible personal property, the state or country in which it was normally kept or 
6.20 	located at the time of the decedent's death or for a gift of tangible personal property within 
6.21 	three years of death, the state or country in which it was normally kept or located when the 
6.22 	gift was executed;
6.23 	(iii) a qualified work of art, as defined in section 2503(g)(2) of the Internal Revenue 
6.24 	Code, owned by a nonresident decedent and that is normally kept or located in this state 
6.25 	because it is on loan to an organization, qualifying as exempt from taxation under section 
6.26 	501(c)(3) of the Internal Revenue Code, that is located in Minnesota, the situs of the art is 
6.27 	deemed to be outside of Minnesota, notwithstanding the provisions of item (ii); and
6.28 	(iv) intangible personal property, the state or country in which the decedent was domiciled 
6.29 	at death or for a gift of intangible personal property within three years of death, the state or 
6.30 	country in which the decedent was domiciled when the gift was executed.
6.31 	For a nonresident decedent with an ownership interest in a pass-through entity with 
6.32 	assets that include real or tangible personal property, situs of the real or tangible personal 
6.33 	property, including qualified works of art, is determined as if the pass-through entity does 
7.1 	not exist and the real or tangible personal property is personally owned by the decedent. If 
7.2 	the pass-through entity is owned by a person or persons in addition to the decedent, ownership 
7.3 	of the property is attributed to the decedent in proportion to the decedent's capital ownership 
7.4 	share of the pass-through entity.
7.5 	(9) "Pass-through entity" includes the following:
7.6 	(i) an entity electing S corporation status under section 1362 of the Internal Revenue 
7.7 	Code;
7.8 	(ii) an entity taxed as a partnership under subchapter K of the Internal Revenue Code;
7.9 	(iii) a single-member limited liability company or similar entity, regardless of whether 
7.10 	it is taxed as an association or is disregarded for federal income tax purposes under Code 
7.11 	of Federal Regulations, title 26, section 301.7701-3; or
7.12 	(iv) a trust to the extent the property is includable in the decedent's federal gross estate; 
7.13 	but excludes
7.14 	(v) an entity whose ownership interest securities are traded on an exchange regulated 
7.15 	by the Securities and Exchange Commission as a national securities exchange under section 
7.16 	6 of the Securities Exchange Act, United States Code, title 15, section 78f.

7.17 	EFFECTIVE DATE. This section is effective the day following final enactment, except 
7.18 	the changes incorporated by federal changes are effective retroactively at the same time as 
7.19 	the changes were effective for federal purposes.

7.20 	ARTICLE 2
7.21 	INCOME AND CORPORATE FRANCHISE TAXES

7.22 	Section 1. Minnesota Statutes 2024, section 41A.30, subdivision 1, is amended to read:
7.23 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
7.24 	the meanings given.
7.25 	(b) "Aircraft" has the meaning given in section 296A.01, subdivision 3.
7.26 	(c) "Aviation gasoline" has the meaning given in section 296A.01, subdivision 7.
7.27 	(d) "Commissioner" means the commissioner of agriculture.
7.28 	(e) "Jet fuel" has the meaning given in section 296A.01, subdivision 8.
7.29 	(f) "Qualifying taxpayer" means a taxpayer, as defined in section 290.01, subdivision 
7.30 	6, that is engaged in the business of:
8.1 	(1) producing sustainable aviation fuel; or
8.2 	(2) blending sustainable aviation fuel with aviation gasoline or jet fuel.
8.3 	(g) "Sustainable aviation fuel" means liquid fuel that:
8.4 	(1) is derived from:
8.5 	(i) biomass, as defined in section 41A.15, subdivision 2e, that is produced in the United 
8.6 	States, provided that any agricultural feedstocks are from planted crops and crop residue 
8.7 	harvested from agricultural land cleared or cultivated any time prior to December 19, 2007, 
8.8 	that is either actively managed or fallow;
8.9 	(ii) gaseous carbon oxides; or
8.10 	(iii) hydrogen that has a carbon intensity not greater than four kilograms of carbon 
8.11 	dioxide equivalent per kilogram of hydrogen produced;
8.12 	(2) is not derived from palm fatty acid distillates; and
8.13 	(3) achieves at least a 50 percent life cycle greenhouse gas emissions reduction in 
8.14 	comparison with petroleum-based aviation gasoline, aviation turbine fuel, and jet fuel as 
8.15 	determined by a test that shows:
8.16 	(i) that the fuel production pathway achieves at least a 50 percent life cycle greenhouse 
8.17 	gas emissions reduction in comparison with petroleum-based aviation gasoline, aviation 
8.18 	turbine fuel, and jet fuel utilizing the most recent version of Argonne National Laboratory's 
8.19 	Greenhouse Gases, Regulated Emissions, and Energy Use in Technologies (GREET) model 
8.20 	that accounts for reduced emissions throughout the fuel production process; or
8.21 	(ii) that the fuel production pathway achieves at least a 50 percent reduction of the 
8.22 	aggregate attributional core life cycle emissions and the positive induced land use change 
8.23 	values under the life cycle methodology for sustainable aviation fuels adopted by the 
8.24 	International Civil Aviation Organization with the agreement of the United States.

8.25 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
8.26 	after December 31, 2024, for sustainable aviation fuel sold after June 30, 2025.

8.27 	Sec. 2. Minnesota Statutes 2024, section 41A.30, subdivision 2, is amended to read:
8.28 		Subd. 2.Tax credit establishment. (a) A qualifying taxpayer may claim a tax credit 
8.29 	against the tax due under chapter 290 equal to $1.50 for each gallon of sustainable aviation 
8.30 	fuel that is:
9.1 	(1) produced in Minnesota or blended with aviation or gasoline or jet fuel in Minnesota, 
9.2 	provided that carbon oxides sequestered as part of the production process are not used as a 
9.3 	tertiary injectant in a qualified enhanced oil recovery project; and
9.4 	(2) sold in Minnesota to a purchaser who certifies that the sustainable aviation fuel is 
9.5 	for use as fuel in an aircraft departing from an airport in Minnesota.
9.6 	(b) The credit may be claimed only after approval and certification by the commissioner 
9.7 	and is limited to the amount stated on the credit certificate issued under subdivision 3. A 
9.8 	qualifying taxpayer must apply to the commissioner for certification and allocation of a 
9.9 	credit in a form and manner prescribed by the commissioner.
9.10 	(c) A qualifying taxpayer may claim a credit for blending or producing sustainable 
9.11 	aviation fuel, but not both. If sustainable aviation fuel is blended with aviation gasoline or 
9.12 	jet fuel, the credit is allowed only for the portion of sustainable aviation fuel that is included 
9.13 	in the blended fuel.
9.14 	(d) If the amount of credit that the taxpayer is eligible to receive under this section 
9.15 	exceeds the liability for tax under chapter 290, the commissioner of revenue must refund 
9.16 	the excess to the taxpayer.
9.17 	(e) Subject to the commissioner's certification, a qualifying taxpayer may claim a 
9.18 	supplemental tax credit against the tax due under chapter 290 equal to the rate of $0.02 per 
9.19 	gallon for each additional whole percentage carbon intensity reduction beyond 50 percent, 
9.20 	but capped at $2.00 per gallon.

9.21 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
9.22 	after December 31, 2024, for sustainable aviation fuel sold after June 30, 2025.

9.23 	Sec. 3. Minnesota Statutes 2025 Supplement, section 41A.30, subdivision 5, is amended 
9.24 	to read:
9.25 		Subd. 5.Allocation limits. (a) Subject to additional rollover allocation as provided in 
9.26 	paragraph (b), for tax credits allowed under subdivision 2, the commissioner must not issue 
9.27 	credit certificates for more than $11,600,000 $36,900,000 in total, allocated as follows:
9.28 	(1) $7,400,000 for fiscal year 2025; and
9.29 	(2) $2,100,000 for each of fiscal years year 2026 and 2027;
9.30 	(3) $7,400,000 for fiscal year 2027;
9.31 	(4) $5,300,000 for fiscal year 2028; and
10.1 	(5) $2,100,000 for each fiscal year from 2029 through 2035.
10.2 	(b) Any portion of a fiscal year's credits that is not allocated by the commissioner does 
10.3 	not cancel and may be carried forward to subsequent fiscal years until all credits have been 
10.4 	allocated the entire allocation has been made, except that the commissioner must not issue 
10.5 	any credit certificates for fiscal years beginning after June 30, 2030 2035, and any unallocated 
10.6 	amounts cancel on that date.

10.7 	EFFECTIVE DATE. This section is effective retroactively for taxable years beginning 
10.8 	after December 31, 2025.

10.9 	Sec. 4. Minnesota Statutes 2024, section 41A.30, subdivision 7, is amended to read:
10.10 		Subd. 7.Expiration. This section expires for taxable years beginning after December 
10.11 	31, 2030 2035.

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

10.13 	Sec. 5. Minnesota Statutes 2025 Supplement, section 41B.0391, subdivision 2, is amended 
10.14 	to read:
10.15 		Subd. 2.Tax credit for owners of agricultural assets. (a) An owner of agricultural 
10.16 	assets may take a credit against the tax due under chapter 290 for the sale or rental of 
10.17 	agricultural assets to a beginning farmer in the amount allocated by the authority under 
10.18 	subdivision 4. An owner of agricultural assets is eligible for allocation of a credit equal to:
10.19 	(1) eight percent of the lesser of the sale price or the fair market value of the agricultural 
10.20 	asset, up to a maximum of $50,000;
10.21 	(2) ten percent of the gross rental income in each of the first, second, and third years of 
10.22 	a rental agreement, up to a maximum of $7,000 per year; or
10.23 	(3) 15 percent of the cash equivalent of the gross rental income in each of the first, 
10.24 	second, and third years of a share rent agreement, up to a maximum of $10,000 per year.
10.25 	(b) A qualifying rental agreement includes cash rent of agricultural assets or a share rent 
10.26 	agreement. The agricultural asset must be rented at prevailing community rates as determined 
10.27 	by the authority.
10.28 	(c) The credit may be claimed only after approval and certification by the authority, and 
10.29 	is limited to the amount stated on the certificate issued under subdivision 4. An owner of 
10.30 	agricultural assets must apply to the authority for certification and allocation of a credit, in 
10.31 	a form and manner prescribed by the authority.
11.1 	(d) An owner of agricultural assets or beginning farmer may terminate a rental agreement, 
11.2 	including a share rent agreement, for reasonable cause upon approval of the authority. If a 
11.3 	rental agreement is terminated without the fault of the owner of agricultural assets, the tax 
11.4 	credits shall not be retroactively disallowed. In determining reasonable cause, the authority 
11.5 	must look at which party was at fault in the termination of the agreement. If the authority 
11.6 	determines the owner of agricultural assets did not have reasonable cause, the owner of 
11.7 	agricultural assets must repay all credits received as a result of the rental agreement to the 
11.8 	commissioner of revenue. The repayment is additional income tax for the taxable year in 
11.9 	which the authority makes its decision or when a final adjudication under subdivision 5, 
11.10 	paragraph (a), is made, whichever is later.
11.11 	(e) The credit is limited to the liability for tax as computed under chapter 290 for the 
11.12 	taxable year. If the amount of the credit determined under this section for any taxable year 
11.13 	exceeds this limitation, the excess is a beginning farmer incentive credit carryover according 
11.14 	to section 290.06, subdivision 37.
11.15 	(f) For purposes of the credit for the sale of agricultural land only, the family member 
11.16 	definitional exclusions in subdivision 1, paragraph (c), clauses (4) and (5), do not apply. 
11.17 	For a sale to a family member to qualify for the credit, the sales price of the agricultural 
11.18 	land must equal or exceed the assessed value of the land as of the date of the sale. For 
11.19 	purposes of this paragraph, "sale to a family member" means a sale to a beginning farmer 
11.20 	in which the beginning farmer or the beginning farmer's spouse is a family member of:
11.21 	(1) the owner of the agricultural land; or
11.22 	(2) a partner, member, shareholder, or trustee of the owner of the agricultural land.
11.23 	(g) For a sale to a limited land access farmer, the credit rate under paragraph (a), clause 
11.24 	(1), is 12 percent rather than eight percent.

11.25 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
11.26 	31, 2025.

11.27 	Sec. 6. Minnesota Statutes 2025 Supplement, section 41B.0391, subdivision 4, is amended 
11.28 	to read:
11.29 		Subd. 4.Authority duties. (a) The authority shall:
11.30 	(1) approve and certify or recertify beginning farmers as eligible for the program under 
11.31 	this section;
12.1 	(2) approve and certify or recertify owners of agricultural assets as eligible for the tax 
12.2 	credit under subdivision 2 subject to the allocation limits in paragraph (c);
12.3 	(3) provide necessary and reasonable assistance and support to beginning farmers for 
12.4 	qualification and participation in financial management programs approved by the authority;
12.5 	(4) refer beginning farmers to agencies and organizations that may provide additional 
12.6 	pertinent information and assistance; and
12.7 	(5) notwithstanding section 41B.211, the Rural Finance Authority must share information 
12.8 	with the commissioner of revenue to the extent necessary to administer provisions under 
12.9 	this subdivision and section 290.06, subdivisions 37 and 38. The Rural Finance Authority 
12.10 	must annually notify the commissioner of revenue of approval and certification or 
12.11 	recertification of beginning farmers and owners of agricultural assets under this section. 
12.12 	For credits under subdivision 2, the notification must include the amount of credit approved 
12.13 	by the authority and stated on the credit certificate.
12.14 	(b) The certification of a beginning farmer or an owner of agricultural assets under this 
12.15 	section is valid for the year of the certification and the two following years, after which 
12.16 	time the beginning farmer or owner of agricultural assets must apply to the authority for 
12.17 	recertification.
12.18 	(c) For credits for owners of agricultural assets allowed under subdivision 2, the authority 
12.19 	must not allocate more than $6,500,000 for taxable years beginning after December 31, 
12.20 	2022, and before January 1, 2024, and $4,000,000 for taxable years beginning after December 
12.21 	31, 2023. The authority must allocate credits on a first-come, first-served basis beginning 
12.22 	on January 1 of each year, except that recertifications for the second and third years of 
12.23 	credits under subdivision 2, paragraph (a), clauses (1) and (2), have first priority. Any 
12.24 	amount authorized but not allocated for taxable years ending before January 1, 2023, is 
12.25 	canceled and is not allocated for future taxable years. For taxable years beginning after 
12.26 	December 31, 2022, any amount authorized but not allocated in any taxable year does not 
12.27 	cancel and is added to the allocation for the next taxable year. For each taxable year, 50 
12.28 	percent of newly allocated credits must be allocated to limited land access farmers. Any 
12.29 	portion of a taxable year's newly allocated credits that is reserved for limited land access 
12.30 	farmers that is not allocated by September 30 of the taxable year is available for allocation 
12.31 	to other credit allocations beginning on October 1.

12.32 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
12.33 	31, 2025.

13.1 	Sec. 7. Minnesota Statutes 2025 Supplement, section 41B.0391, subdivision 6a, is amended 
13.2 	to read:
13.3 		Subd. 6a.Report to legislature. (a) No later than FebruaryMarch 1 each year the Rural 
13.4 	Finance Authority, in consultation with the commissioner of revenue, must provide a report 
13.5 	to the chairs and ranking minority members of the legislative committees having jurisdiction 
13.6 	over agriculture, economic development, rural development, and taxes, in compliance with 
13.7 	sections 3.195 and 3.197, on the beginning farmer tax credits under this section.
13.8 	(b) The report must include background information on beginning farmers in Minnesota 
13.9 	and any other information the commissioner and authority find relevant to evaluating the 
13.10 	effect of the credits on increasing opportunities for and the number of beginning farmers.
13.11 	(c) For credits issued under subdivision 2, paragraph (a), clauses (1) to (3), the report 
13.12 	must include:
13.13 	(1) the number and amount of credits issued under each clause;
13.14 	(2) the geographic distribution of credits issued under each clause;
13.15 	(3) the type of agricultural assets for which credits were issued under clause (1);
13.16 	(4) the number and geographic distribution of beginning farmers whose purchase or 
13.17 	rental of assets resulted in credits for the seller or owner of the asset;
13.18 	(5) the number and amount of credits disallowed under subdivision 2, paragraph (d);
13.19 	and
13.20 	(6) data on the number of beginning farmers by geographic region, including:
13.21 	(i) the number of beginning farmers by race and ethnicity, as those terms are applied in 
13.22 	the 2020 United States Census; and
13.23 	(ii) to the extent available, the number of beginning farmers who are limited land access 
13.24 	farmers; and.
13.25 	(7) the number and amount of credit applications that exceeded the allocation available 
13.26 	in each year.
13.27 	(d) For credits issued under subdivision 3, the report must include:
13.28 	(1) the number and amount of credits issued;
13.29 	(2) the geographic distribution of credits;
13.30 	(3) a listing and description of each approved financial management program for which 
13.31 	credits were issued; and
14.1 	(4) a description of the approval procedure for financial management programs not on 
14.2 	the list maintained by the authority, as provided in subdivision 3, paragraph (a).

14.3 	EFFECTIVE DATE. This section is effective for reports due for credits issued for 
14.4 	taxable years beginning after December 31, 2025.

14.5 	Sec. 8. Minnesota Statutes 2024, section 116U.27, subdivision 1, is amended to read:
14.6 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
14.7 	the meanings given.
14.8 	(b) "Allocation certificate letter" means a certificate letter issued by the commissioner 
14.9 	to a taxpayer upon receipt and approval of an initial application for a credit for a project 
14.10 	that has not yet been completed.
14.11 	(c) "Application" means the application for a credit under subdivision 4.
14.12 	(d) "Below-the-line crew position" means a position that handles the technical execution 
14.13 	of film production, including camera operators, sound technicians, grips, electricians, and 
14.14 	other specialized crafts positions.
14.15 	(d)(e) "Credit certificate" means a certificate issued by the commissioner upon receipt 
14.16 	and approval of the cost verification report in subdivision 4, paragraph (e).
14.17 	(e) (f) "Director" means the director of Explore Minnesota.
14.18 	(f) (g) "Eligible production costs" means eligible production costs as defined in section 
14.19 	116U.26, paragraph (b), clause (1), incurred in Minnesota that are directly attributable to 
14.20 	the production of a film project in Minnesota.
14.21 	(g) (h) "Film" has the meaning given in section 116U.26, paragraph (b), clause (2).
14.22 	(i) "Key creative role" means a project director, producer, showrunner, editor, actor, 
14.23 	writer, director of photography, production designer, cinematographer, or equivalent project 
14.24 	role.
14.25 	(j) "Minnesota script or screenplay production" means a script or screenplay created by 
14.26 	a Minnesota resident that is produced into a film.
14.27 	(h) (k) "Project" means a film, including television programming:
14.28 	(1) that includes the promotion of Minnesota;
14.29 	(2) for which the taxpayer has expended at least $1,000,000 $400,000 in any consecutive 
14.30 	12-month period beginning after expenditures are first paid in Minnesota for eligible 
14.31 	production costs; and
15.1 	(3) to the extent practicable, that employs Minnesota residents.
15.2 	Television commercials are exempt from the requirement under clause (1).
15.3 	Project also includes a television commercial or Minnesota script or screenplay production 
15.4 	for which the taxpayer has expended at least $150,000 in any consecutive 12-month period 
15.5 	beginning after expenditures are first paid in Minnesota for eligible production costs and, 
15.6 	to the extent practicable, that employs Minnesota residents.
15.7 	(i) (l) "Promotion of Minnesota" or "promotion" means visible display of a static or 
15.8 	animated logo, approved by the director, that promotes Minnesota within its presentation 
15.9 	in the end credits for the life of the project.

15.10 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
15.11 	31, 2026.

15.12 	Sec. 9. Minnesota Statutes 2025 Supplement, section 116U.27, subdivision 2, is amended 
15.13 	to read:
15.14 		Subd. 2.Credit allowed. (a) A taxpayer is eligible for a credit up to 25 40 percent of 
15.15 	eligible production costs paid in any consecutive 12-month period as described in subdivision 
15.16 	1, paragraph (h). A taxpayer may only claim a credit if the taxpayer was issued a credit 
15.17 	certificate under subdivision 4.
15.18 	(b) A taxpayer is eligible for an additional five percent credit totaling up to 45 percent 
15.19 	if the project meets the requirements of paragraph (a), and:
15.20 	(1) employs a Minnesota resident in a key creative role;
15.21 	(2) films outside of the seven-county metropolitan area, as defined in section 473.121, 
15.22 	subdivision 2; or
15.23 	(3) hires a majority of Minnesota residents in below-the-line crew positions.

15.24 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
15.25 	31, 2026.

15.26 	Sec. 10. Minnesota Statutes 2024, section 116U.27, subdivision 4, is amended to read:
15.27 		Subd. 4.Applications; allocations. (a) To qualify for a credit under this section, a 
15.28 	taxpayer must submit to the director an application for a credit in the form prescribed by 
15.29 	the director, in consultation with the commissioner of revenue.
16.1 	(b) Upon approving an application for a credit that meets the requirements of this section, 
16.2 	the director shall issue allocation certificates letters that:
16.3 	(1) verify eligibility for the credit;
16.4 	(2) state the amount of credit anticipated for the eligible project, with the credit amount 
16.5 	up to 25 45 percent of eligible project costs; and
16.6 	(3) state the taxable year in which the credit is allocated.
16.7 	(c) The director must not issue allocation certificates letters for more than $24,950,000 
16.8 	of credits each year. If the entire amount is not allocated in that taxable year, any remaining 
16.9 	amount is available for allocation for the four following taxable years until the entire 
16.10 	allocation has been made. The director must not award any credits for taxable years beginning 
16.11 	after December 31, 2030, and any unallocated amounts cancel on that date.
16.12 	(d) The director must allocate credits on a first-come, first-served basis.
16.13 	(e) Upon completion of a project, the taxpayer shall submit to the director a report 
16.14 	prepared by an independent certified public accountant licensed in the state of Minnesota 
16.15 	to verify the amount of eligible production costs related to the project. The report must be 
16.16 	prepared in accordance with generally accepted accounting principles. Upon receipt and 
16.17 	approval of the cost verification report and other documents required by the director, the 
16.18 	director shall determine the final amount of eligible production costs and issue a credit 
16.19 	certificate to the taxpayer. The credit may not exceed the anticipated credit amount on the 
16.20 	allocation certificate letter. If the credit is less than the anticipated amount on the allocation 
16.21 	credit, the difference is returned to the amount available for allocation under paragraph (c). 
16.22 	To claim the credit under section 290.06, subdivision 39, or 297I.20, subdivision 4, a taxpayer 
16.23 	must include a copy of the credit certificate as part of the taxpayer's return.

16.24 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
16.25 	31, 2026.

16.26 	Sec. 11. Minnesota Statutes 2024, section 116U.27, subdivision 5, is amended to read:
16.27 		Subd. 5.Report required. By January 15, 2025 March 1, 2027, and each year thereafter, 
16.28 	the commissioner of revenue, in consultation with the director, must provide a report to the 
16.29 	chairs and ranking minority members of the legislative committees with jurisdiction over 
16.30 	economic development and taxes. The report must comply with sections 3.195 and 3.197, 
16.31 	and must detail the following:
16.32 	(1) the amount of credit certifications issued annually;
17.1 	(2) the number of applications submitted, the number of allocation certificates letters
17.2 	issued, the amount of allocation certificates letters issued, the number of reports submitted 
17.3 	upon completion of a project, and the number of credit certificates issued;
17.4 	(3) the types of projects eligible for the credit;
17.5 	(4) the total economic impact of the credit in Minnesota, including the calendar year 
17.6 	over calendar year percentage changes in the number of jobs held by Minnesota residents 
17.7 	in businesses having a primary North American Industry Classification System code of 
17.8 	512110 as reported to the commissioner, for calendar years 2019 2027 through 2023 2030;
17.9 	(5) the number of taxpayers per tax type which are assignees of credit certificates under 
17.10 	subdivision 3;
17.11 	(6) annual Minnesota taxes paid by businesses having a primary North American Industry 
17.12 	Classification System code of 512110, for taxable years beginning after December 31, 2018
17.13 	2026, and before January 1, 2024 2031; and
17.14 	(7) any other information the commissioner of revenue, in consultation with the director, 
17.15 	deems necessary for purposes of claiming and administering the credit.

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

17.17 	Sec. 12. Minnesota Statutes 2024, section 290.0132, subdivision 11, is amended to read:
17.18 		Subd. 11.National Guard and reserve compensation. (a) Compensation paid to 
17.19 	members of the Minnesota National Guard, the National Guard of a neighboring state, or 
17.20 	other reserve components of the United States military for active service, including 
17.21 	compensation for services performed under the Active Guard Reserve (AGR) program, is 
17.22 	a subtraction.
17.23 	(b) For purposes of this subdivision, "active service" means the following terms have 
17.24 	the meanings given:
17.25 	(1) state active service as defined in section 190.05, subdivision 5a, clause (1) "active 
17.26 	service" means:
17.27 	(i) service or duty on behalf of the state or neighboring states in case of actual or 
17.28 	threatened public disaster, war, riot, tumult, breach of the peace, resistance of process, or 
17.29 	whenever called upon in aid of state civil authority;
17.30 	(ii) service or duty under United States Code, title 32, as amended through December 
17.31 	31, 1983, and travel to or from that service or duty; or
18.1 	(iii) service performed under section 190.08, subdivision 3; and
18.2 	(2) federally funded state active service as defined in section 190.05, subdivision 5b, 
18.3 	and includes service performed under section 190.08, subdivision 3 "neighboring state" 
18.4 	means North Dakota, South Dakota, Iowa, or Wisconsin.

18.5 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
18.6 	31, 2025.

18.7 	Sec. 13. Minnesota Statutes 2024, section 290.0681, subdivision 3, is amended to read:
18.8 		Subd. 3.Applications; allocations. (a) To qualify for a credit or grant under this section, 
18.9 	the developer of a project must apply to the office before the rehabilitation begins. The 
18.10 	application must contain the information and be in the form prescribed by the office. The 
18.11 	office may collect a fee for application of up to 0.5 percent of qualified rehabilitation 
18.12 	expenditures, up to $40,000, based on estimated qualified rehabilitation expenditures, to 
18.13 	offset costs associated with personnel and administrative expenses related to administering 
18.14 	the credit and preparing the economic impact report in subdivision 9. Application fees are 
18.15 	deposited in the account. The application must indicate if the application is for a credit or 
18.16 	a grant in lieu of the credit or a combination of the two and designate the taxpayer qualifying 
18.17 	for the credit or the recipient of the grant.
18.18 	(b) Upon approving an application for credit, the office shall issue allocation certificates 
18.19 	that:
18.20 	(1) verify eligibility for the credit or grant;
18.21 	(2) state the amount of credit or grant anticipated with the project, with the credit amount 
18.22 	equal to 100 percent and the grant amount equal to 90 percent of the federal credit anticipated 
18.23 	in the application;
18.24 	(3) state that the credit or grant allowed may increase or decrease if the federal credit 
18.25 	the project receives at the time it is placed in service is different than the amount anticipated 
18.26 	at the time the allocation certificate is issued; and
18.27 	(4) state the fiscal year in which the credit or grant is allocated, and that the taxpayer or 
18.28 	grant recipient is entitled to receive one-fifth of the total amount of either the credit or the 
18.29 	grant at the time the project is placed in service, provided that date is within threesix calendar 
18.30 	years following the issuance of the allocation certificate.
18.31 	(c) The office, in consultation with the commissioner, shall determine if the project is 
18.32 	eligible for a credit or a grant under this section and must notify the developer in writing 
19.1 	of its determination. Eligibility for the credit is subject to review and audit by the 
19.2 	commissioner.
19.3 	(d) The federal credit recapture and repayment requirements under section 50 of the 
19.4 	Internal Revenue Code do not apply to the credit allowed under this section.
19.5 	(e) Any decision of the office under paragraph (c) may be challenged as a contested case 
19.6 	under chapter 14. The contested case proceeding must be initiated within 45 days of the 
19.7 	date of written notification by the office.

19.8 	EFFECTIVE DATE. This section is effective retroactively for projects for which an 
19.9 	allocation certificate was issued after June 30, 2021.

19.10 	Sec. 14. Minnesota Statutes 2024, section 290.0681, subdivision 4, is amended to read:
19.11 		Subd. 4.Credit certificates; grants. (a)(1) The developer of a project for which the 
19.12 	office has issued an allocation certificate must notify the office when the project is placed 
19.13 	in service. Upon verifying that the project has been placed in service, and was allowed a 
19.14 	federal credit, the office must issue a credit certificate to the taxpayer designated in the 
19.15 	application or must issue a grant to the recipient designated in the application. The credit 
19.16 	certificate must state the amount of the credit.
19.17 	(2) The credit amount equals the federal credit allowed for the project.
19.18 	(3) The grant amount equals 90 percent of the federal credit allowed for the project.
19.19 	(b) The recipient of a credit certificate may assign the certificate to another taxpayer 
19.20 	before the first one-fifth payment is claimed, which is then allowed the credit under this 
19.21 	section or section 297I.20, subdivision 3. Before the payment is claimed but after the first 
19.22 	assignment, the first assignee may assign the credit certificate in whole to a second assignee. 
19.23 	An assignment is not valid unless the assignee notifies the commissioner within 30 days of 
19.24 	the date that the assignment is made. The commissioner shall prescribe the forms necessary 
19.25 	for notifying the commissioner of the assignment of a credit certificate and for claiming a 
19.26 	credit by assignment. The original credit certificate recipient and each assignee must file a 
19.27 	return with the commissioner for the taxable year that the project is placed in service.
19.28 	(c) Credits passed through to partners, members, shareholders, or owners pursuant to 
19.29 	subdivision 5 are not an assignment of a credit certificate under this subdivision.
19.30 	(d) A grant agreement between the office and the recipient of a grant may allow the 
19.31 	grant to be issued to another individual or entity.

20.1 	EFFECTIVE DATE. This section is effective for applications for allocation certificates 
20.2 	submitted after June 30, 2026.

20.3 	Sec. 15. Minnesota Statutes 2024, section 290.0683, subdivision 1, is amended to read:
20.4 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
20.5 	the meanings given.
20.6 	(b) "Agency" means the Minnesota Housing Finance Agency.
20.7 	(c) "Greater Minnesota" means the area of Minnesota located outside of the metropolitan 
20.8 	area.
20.9 	(d) "Metropolitan area" has the meaning given in section 473.121, subdivision 2.
20.10 	(c) (e) "Minnesota housing tax credit contribution account" or "account" means the 
20.11 	account established in section 462A.40.
20.12 	(d) (f) "Qualified project" means a project that qualifies for a grant or loan under section 
20.13 	462A.40.
20.14 	(e) (g) "Taxpayer" means a taxpayer as defined in section 290.01, subdivision 6, or a 
20.15 	taxpayer as defined in section 297I.01, subdivision 16.

20.16 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
20.17 	31, 2026.

20.18 	Sec. 16. Minnesota Statutes 2024, section 290.0683, subdivision 3, is amended to read:
20.19 		Subd. 3.Allocation. (a) To qualify for the credit, a taxpayer must contribute to the 
20.20 	Minnesota housing tax credit contribution account. A taxpayer may indicate that a 
20.21 	contribution is intended for a specific qualified project, subject to the limitations in paragraph 
20.22 	(b). A taxpayer is prohibited from contributing to certain projects as provided in section 
20.23 	462A.40, subdivision 3.
20.24 	(b) For each taxable year, the agency must reserve 50 percent of credits for contributions 
20.25 	to qualified projects located in greater Minnesota. Any portion of a taxable year's credits 
20.26 	reserved for contributions to qualified projects located in greater Minnesota that is not 
20.27 	allocated by the agency by September 30 of each year is available for allocation to credit 
20.28 	applications for contributions to other qualified projects beginning on October 1.
20.29 	(b) (c) The aggregate amount of tax credits allowed to all eligible contributors is limited 
20.30 	to $9,900,000 annually.
21.1 	(c) (d) Within 30 days after a taxpayer contributes to the account, the agency must file 
21.2 	with the contributing taxpayer a credit certificate statement or return any amounts to the 
21.3 	taxpayer as provided in this paragraph. The agency must send a copy of the credit certificate 
21.4 	to the commissioner. If there are insufficient credits to match the contribution, the agency 
21.5 	must not issue a credit certificate for the amount of the contribution for which there are 
21.6 	insufficient credits, and must return that amount to the taxpayer before issuing any credit 
21.7 	certificate.
21.8 	(d) (e) The credit certificate must state the dollar amount of the contribution made by 
21.9 	the taxpayer and the date the payment was received by the account, and indicate if the 
21.10 	contribution was intended for a specific qualified project.

21.11 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
21.12 	31, 2026.

21.13 	Sec. 17. Minnesota Statutes 2024, section 290.92, is amended by adding a subdivision to 
21.14 	read:
21.15 		Subd. 32.Nonconformity to certain worker classification rules. For purposes of 
21.16 	employee classification under this section, "Internal Revenue Code" does not include section 
21.17 	530 of Public Law 95-600, as amended.

21.18 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
21.19 	31, 2026.

21.20 	Sec. 18. Minnesota Statutes 2024, section 462A.40, subdivision 3, is amended to read:
21.21 		Subd. 3.Eligible recipients; definitions; restrictions; use of funds. (a) The agency 
21.22 	may award a grant or a loan to any recipient that qualifies under subdivision 2. The agency 
21.23 	must not award a grant or a loan to a disqualified individual or disqualified business.
21.24 	(b) For the purposes of this subdivision disqualified individual means:
21.25 	(1) an individual who or an individual whose immediate family member made a 
21.26 	contribution to the account in the current or prior taxable year and received a credit certificate;
21.27 	(2) an individual who or an individual whose immediate family member owns the housing 
21.28 	for which the grant or loan will be used;
21.29 	(3) an individual who meets the following criteria:
21.30 	(i) the individual is an officer or principal of a business entity; and
22.1 	(ii) that business entity made a contribution to the account in the current or previous 
22.2 	taxable year and received a credit certificate; or
22.3 	(4) an individual who meets the following criteria:
22.4 	(i) the individual directly owns, controls, or holds the power to vote 20 percent or more 
22.5 	of the outstanding securities of a business entity; and
22.6 	(ii) that business entity made a contribution to the account in the current or previous 
22.7 	taxable year and received a credit certificate.
22.8 	(c) For the purposes of this subdivision disqualified business means a business entity 
22.9 	that:
22.10 	(1) made a contribution to the account in the current or prior taxable year and received 
22.11 	a credit certificate;
22.12 	(2) has an officer or principal who is an individual who made a contribution to the 
22.13 	account in the current or previous taxable year and received a credit certificate; or
22.14 	(3) meets the following criteria:
22.15 	(i) the business entity is directly owned, controlled, or is subject to the power to vote 20 
22.16 	percent or more of the outstanding securities by an individual or business entity; and
22.17 	(ii) that controlling individual or business entity made a contribution to the account in 
22.18 	the current or previous taxable year and received a credit certificate.
22.19 	(d) For purposes of this subdivision, "immediate family" means the taxpayer's spouse, 
22.20 	parent or parent's spouse, sibling or sibling's spouse, or child or child's spouse. For a married 
22.21 	couple filing a joint return, the limitations in this subdivision apply collectively to the 
22.22 	taxpayer and spouse.
22.23 	(e) Before applying for a grant or loan, all recipients must sign a disclosure that the 
22.24 	disqualifications under this subdivision do not apply. The Minnesota Housing Finance 
22.25 	Agency must prescribe the form of the disclosure. The Minnesota Housing Finance Agency 
22.26 	may rely on the disclosure to determine the eligibility of recipients under paragraph (a).
22.27 	(f) The agency may award grants or loans to a city as defined in section 462A.03, 
22.28 	subdivision 21; a federally recognized American Indian Tribe or subdivision located in 
22.29 	Minnesota; a Tribal housing corporation; a private developer; a nonprofit organization; a 
22.30 	housing and redevelopment authority under sections 469.001 to 469.047; a public housing 
22.31 	authority or agency authorized by law to exercise any of the powers granted by sections 
22.32 	469.001 to 469.047; or the owner of the housing. The provisions of subdivision 2, and 
23.1 	paragraphs (a) to (e) and (g) of this subdivision, regarding the use of funds and eligible 
23.2 	recipients apply to grants and loans awarded under this paragraph.
23.3 	(g) Except for projects receiving funding under section 462A.39, eligible recipients must 
23.4 	use the funds to serve households that meet the income limits as provided in section 462A.33, 
23.5 	subdivision 5.

23.6 	ARTICLE 3
23.7 	PROPERTY TAXES

23.8 	Section 1. Minnesota Statutes 2024, section 272.01, subdivision 2, is amended to read:
23.9 		Subd. 2.Exempt property used by private entity for profit. (a) When any real or 
23.10 	personal property which is exempt from ad valorem taxes, and taxes in lieu thereof, is leased, 
23.11 	loaned, or otherwise made available and used by a private individual, association, or 
23.12 	corporation in connection with a business conducted for profit, there shall be imposed a 
23.13 	tax, for the privilege of so using or possessing such real or personal property, in the same 
23.14 	amount and to the same extent as though the lessee or user was the owner of such property.
23.15 	(b) The tax imposed by this subdivision shall not apply to:
23.16 	(1) property leased or used as a concession in or relative to the use in whole or part of 
23.17 	a public park, market, fairgrounds, port authority, economic development authority 
23.18 	established under chapter 469, municipal auditorium, municipal parking facility, municipal 
23.19 	museum, or municipal stadium;
23.20 	(2) property of an airport owned by a city, town, county, or group thereof which is:
23.21 	(i) leased to or used by any person or entity including a fixed base operator; and
23.22 	(ii) used as a hangar for the storage or, repair, or manufacture of aircraft or to provide 
23.23 	aviation goods, services, or facilities to the airport or general public;
23.24 	the exception from taxation provided in this clause does not apply to:
23.25 	(i) property located at an airport owned or operated by the Metropolitan Airports 
23.26 	Commission or by a city of over 50,000 population according to the most recent federal 
23.27 	census or such a city's airport authority; or
23.28 	(ii) hangars leased by a private individual, association, or corporation in connection with 
23.29 	a business conducted for profit other than an aviation-related business;
23.30 	(3) property constituting or used as a public pedestrian ramp or concourse in connection 
23.31 	with a public airport;
24.1 	(4) except as provided in paragraph (f), property constituting or used as a passenger 
24.2 	check-in area or ticket sale counter, boarding area, or luggage claim area in connection with 
24.3 	a public airport but not the airports owned or operated by the Metropolitan Airports 
24.4 	Commission or cities of over 50,000 population or an airport authority therein. Real estate 
24.5 	owned by a municipality in connection with the operation of a public airport and leased or 
24.6 	used for agricultural purposes is not exempt;
24.7 	(5) property leased, loaned, or otherwise made available to a private individual, 
24.8 	corporation, or association under a cooperative farming agreement made pursuant to section 
24.9 	97A.135; or
24.10 	(6) property leased, loaned, or otherwise made available to a private individual, 
24.11 	corporation, or association under section 272.68, subdivision 4.; or
24.12 	(7) property owned by a nonprofit conservation organization that is leased, loaned, or 
24.13 	otherwise made available to a private individual, corporation, or association for grazing 
24.14 	activities that further the nonprofit conservation organization's conservation objectives for 
24.15 	the property, as documented in the organization's management or restoration plan.
24.16 	(c) Except as provided in paragraph (f), the exception from taxation provided in paragraph 
24.17 	(b), clause (2), does not apply to:
24.18 	(1) property located at an airport owned or operated by the Metropolitan Airports 
24.19 	Commission or by a city of over 50,000 population according to the most recent federal 
24.20 	census or such a city's airport authority; or
24.21 	(2) hangars leased by a private individual, association, or corporation in connection with 
24.22 	a business conducted for profit other than an aviation-related business.
24.23 	(c) (d) Taxes imposed by this subdivision are payable as in the case of personal property 
24.24 	taxes and shall be assessed to the lessees or users of real or personal property in the same 
24.25 	manner as taxes assessed to owners of real or personal property, except that such taxes shall 
24.26 	not become a lien against the property. When due, the taxes shall constitute a debt due from 
24.27 	the lessee or user to the state, township, city, county, and school district for which the taxes 
24.28 	were assessed and shall be collected in the same manner as personal property taxes. If 
24.29 	property subject to the tax imposed by this subdivision is leased or used jointly by two or 
24.30 	more persons, each lessee or user shall be jointly and severally liable for payment of the 
24.31 	tax.
24.32 	(d) (e) The tax on real property of the federal government, the state or any of its political 
24.33 	subdivisions that is leased, loaned, or otherwise made available to a private individual, 
25.1 	association, or corporation and becomes taxable under this subdivision or other provision 
25.2 	of law must be assessed and collected as a personal property assessment. The taxes do not 
25.3 	become a lien against the real property.
25.4 	(f) Property of an airport that is:
25.5 	(1) located at an airport owned or operated by a city of over 50,000 but under 150,000 
25.6 	in population according to the most recent federal census or such a city's airport authority;
25.7 	(2) not owned or operated by the Metropolitan Airports Commission; and
25.8 	(3) used as a hangar for the storage, repair, or manufacture of aircraft or to provide 
25.9 	aviation goods, services, or facilities to the airport or general public, or used as a passenger 
25.10 	check-in area or ticket sale counter, boarding area, or luggage claim area, shall have the tax 
25.11 	imposed by this subdivision calculated as follows: for property taxes payable in 2027 through 
25.12 	2038, the net tax capacity of such property shall be reduced by 50 percent.

25.13 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
25.14 	in 2027. For assessment year 2026 only, an exemption application under this section must 
25.15 	be filed with the county assessor by July 1, 2026.

25.16 	Sec. 2. Minnesota Statutes 2024, section 272.02, subdivision 101, is amended to read:
25.17 		Subd. 101.Certain property owned by an Indian tribe. (a) Property is exempt that:
25.18 	(1) is located in a city of the first class with a population less than 100,000 as of the 
25.19 	2010 federal census;
25.20 	(2) was on January 1, 2016, and is for the current assessment, owned by a federally 
25.21 	recognized Indian tribe, or its instrumentality, that is located within the state of Minnesota; 
25.22 	and
25.23 	(3) is used exclusively as a medical clinic or for a parking lot used exclusively to serve 
25.24 	the medical clinic.
25.25 	(b) Property that qualifies for the exemption under this subdivision is limited to no more 
25.26 	than two contiguous five parcels and structures that do not exceed, in the aggregate, 30,000 
25.27 	square feet. Property acquired for single-family housing, market-rate apartments, agriculture, 
25.28 	or forestry does not qualify for this exemption. The exemption created by this subdivision 
25.29 	expires with taxes payable in 2028 2038.

25.30 	EFFECTIVE DATE. This section is effective beginning with assessment year 2027.

26.1 	Sec. 3. Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision to 
26.2 	read:
26.3 		Subd. 109.Electric generation facility; personal property. (a) Notwithstanding 
26.4 	subdivision 9, clause (a), attached machinery and other personal property that are part of 
26.5 	an electric generation facility with more than 40 megawatts and less than 50 megawatts of 
26.6 	installed capacity and that meet the requirements of this subdivision are exempt from taxation 
26.7 	and payments in lieu of taxation. The facility must:
26.8 	(1) be designed to utilize natural gas as a primary fuel;
26.9 	(2) be owned and operated by a municipal power agency as defined in section 453.52, 
26.10 	subdivision 8;
26.11 	(3) be located within 1,000 feet of an existing natural gas pipeline;
26.12 	(4) satisfy a resource deficiency identified in an integrated resource plan filed under 
26.13 	section 216B.2422;
26.14 	(5) be located outside of the metropolitan area as defined in section 473.121, subdivision 
26.15 	2; and
26.16 	(6) have received, by resolution, the approval of the governing bodies of the city and 
26.17 	county in which the facility is located for the exemption of personal property provided in 
26.18 	this subdivision.
26.19 	(b) Construction of the facility must have commenced after January 1, 2026, and before 
26.20 	January 1, 2030. Property eligible for this exemption does not include electric transmission 
26.21 	lines and interconnections or gas pipelines and interconnections appurtenant to the property 
26.22 	or the facility.

26.23 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
26.24 	in 2029.

26.25 	Sec. 4. Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision to 
26.26 	read:
26.27 		Subd. 110.Certain property owned by an Indian Tribe. (a) Property is exempt that:
26.28 	(1) is located in a city with a population greater than 12,400 but less than 12,800 
26.29 	according to the 2020 federal census;
26.30 	(2) was on January 1, 2026, and is for the current assessment, owned by a federally 
26.31 	recognized Indian Tribe, or its instrumentality, that is located within the state; and
27.1 	(3) is used to store medical clinic equipment and materials.
27.2 	(b) Property that qualifies for exemption under this subdivision is limited to one parcel. 
27.3 	Any portion of the property used for housing, parking facilities, agriculture, or forestry does 
27.4 	not qualify for this exemption.

27.5 	EFFECTIVE DATE. This section is effective beginning with property taxes payable 
27.6 	in 2027. For assessment year 2026 only, an exemption application under this section must 
27.7 	be filed with the county assessor by July 1, 2026.

27.8 	Sec. 5. Minnesota Statutes 2024, section 273.124, subdivision 14, is amended to read:
27.9 		Subd. 14.Agricultural homesteads; special provisions. (a) Real estate of less than ten 
27.10 	acres that is the homestead of its owner must be classified as class 2a under section 273.13, 
27.11 	subdivision 23, paragraph (a), if:
27.12 	(1) the parcel on which the house is located is contiguous on at least two sides to (i) 
27.13 	agricultural land, (ii) land owned or administered by the United States Fish and Wildlife 
27.14 	Service, or (iii) land administered by the Department of Natural Resources on which in lieu 
27.15 	taxes are paid under sections 477A.11 to 477A.14 or section 477A.17;
27.16 	(2) its owner also owns a noncontiguous parcel of agricultural land that is at least 20 
27.17 	acres;
27.18 	(3) the noncontiguous land is located not farther than four townships or cities, or a 
27.19 	combination of townships or cities from the homestead; and
27.20 	(4) the agricultural use value of the noncontiguous land and farm buildings is equal to 
27.21 	at least 50 percent of the market value of the house, garage, and one acre of land.
27.22 	Homesteads initially classified as class 2a under the provisions of this paragraph shall 
27.23 	remain classified as class 2a, irrespective of subsequent changes in the use of adjoining 
27.24 	properties, as long as the homestead remains under the same ownership, the owner owns a 
27.25 	noncontiguous parcel of agricultural land that is at least 20 acres, and the agricultural use 
27.26 	value qualifies under clause (4). Homestead classification under this paragraph is limited 
27.27 	to property that qualified under this paragraph for the 1998 assessment.
27.28 	(b)(i) (b)(1) Agricultural property shall be classified as the owner's homestead, to the 
27.29 	same extent as other agricultural homestead property, if all of the following criteria are met:
27.30 	(1) (i) the agricultural property consists of at least 40 acres including undivided 
27.31 	government lots and correctional 40's;
28.1 	(2) (ii) the owner, the owner's spouse, or grandparent, a grandchild, child, stepchild, 
28.2 	sibling, or uncle, aunt, nephew, niece, parent, or stepparent of the owner or of the owner's 
28.3 	spouse, is actively farming the agricultural property, either on the person's own behalf as 
28.4 	an individual or on behalf of a partnership operating a family farm, family farm corporation, 
28.5 	joint family farm venture, or limited liability company of which the person is a partner, 
28.6 	shareholder, or member;
28.7 	(3) (iii) both the owner of the agricultural property and the person who is actively farming 
28.8 	the agricultural property under clause (2) item (ii), are Minnesota residents;
28.9 	(4) (iv) neither the owner nor the spouse of the owner claims another agricultural 
28.10 	homestead in Minnesota; and
28.11 	(5)(v) neither the owner nor the person actively farming the agricultural property lives 
28.12 	farther than four townships or cities, or a combination of four townships or cities, from the 
28.13 	agricultural property, except that if the owner or the owner's spouse is required to live in 
28.14 	employer-provided housing, the owner or owner's spouse, whichever is actively farming 
28.15 	the agricultural property, may live more than four townships or cities, or combination of 
28.16 	four townships or cities from the agricultural propertyoutside the county where the 
28.17 	agricultural property is located, or lives outside a county that is adjacent to the county where 
28.18 	the agricultural property is located.
28.19 	The relationship under this paragraph may be either by blood or marriage.
28.20 	(ii) (2) Property containing the residence of an owner who owns qualified property under 
28.21 	clause (i) (1) shall be classified as part of the owner's agricultural homestead, if that property 
28.22 	is also used for noncommercial storage or drying of agricultural crops.
28.23 	(iii) (3) As used in this paragraph, "agricultural property" means class 2a property and 
28.24 	any class 2b property that is contiguous to and under the same ownership as the class 2a 
28.25 	property.
28.26 	(c) Noncontiguous land shall be included as part of a homestead under section 273.13, 
28.27 	subdivision 23, paragraph (a), only if the homestead is classified as class 2a and the detached 
28.28 	land is located in the same township or city, or not farther than four townships or cities or 
28.29 	combination thereof from the homestead. Any taxpayer of these noncontiguous lands must 
28.30 	notify the county assessor that the noncontiguous land is part of the taxpayer's homestead, 
28.31 	and, if the homestead is located in another county, the taxpayer must also notify the assessor 
28.32 	of the other county.
29.1 	(d) Agricultural land used for purposes of a homestead and actively farmed by a person 
29.2 	holding a vested remainder interest in it must be classified as a homestead under section 
29.3 	273.13, subdivision 23, paragraph (a). If agricultural land is classified class 2a, any other 
29.4 	dwellings on the land used for purposes of a homestead by persons holding vested remainder 
29.5 	interests who are actively engaged in farming the property, and up to one acre of the land 
29.6 	surrounding each homestead and reasonably necessary for the use of the dwelling as a home, 
29.7 	must also be assessed class 2a.
29.8 	(e) Agricultural land and buildings that were class 2a homestead property under section 
29.9 	273.13, subdivision 23, paragraph (a), for the 1997 assessment shall remain classified as 
29.10 	agricultural homesteads for subsequent assessments if:
29.11 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
29.12 	homestead as a result of the April 1997 floods;
29.13 	(2) the property is located in the county of Polk, Clay, Kittson, Marshall, Norman, or 
29.14 	Wilkin;
29.15 	(3) the agricultural land and buildings remain under the same ownership for the current 
29.16 	assessment year as existed for the 1997 assessment year and continue to be used for 
29.17 	agricultural purposes;
29.18 	(4) the dwelling occupied by the owner is located in Minnesota and is within 30 miles 
29.19 	of one of the parcels of agricultural land that is owned by the taxpayer; and
29.20 	(5) the owner notifies the county assessor that the relocation was due to the 1997 floods, 
29.21 	and the owner furnishes the assessor any information deemed necessary by the assessor in 
29.22 	verifying the change in dwelling. Further notifications to the assessor are not required if the 
29.23 	property continues to meet all the requirements in this paragraph and any dwellings on the 
29.24 	agricultural land remain uninhabited.
29.25 	(f) Agricultural land and buildings that were class 2a homestead property under section 
29.26 	273.13, subdivision 23, paragraph (a), for the 1998 assessment shall remain classified 
29.27 	agricultural homesteads for subsequent assessments if:
29.28 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
29.29 	homestead as a result of damage caused by a March 29, 1998, tornado;
29.30 	(2) the property is located in the county of Blue Earth, Brown, Cottonwood, Le Sueur, 
29.31 	Nicollet, Nobles, or Rice;
29.32 	(3) the agricultural land and buildings remain under the same ownership for the current 
29.33 	assessment year as existed for the 1998 assessment year;
30.1 	(4) the dwelling occupied by the owner is located in this state and is within 50 miles of 
30.2 	one of the parcels of agricultural land that is owned by the taxpayer; and
30.3 	(5) the owner notifies the county assessor that the relocation was due to a March 29, 
30.4 	1998, tornado, and the owner furnishes the assessor any information deemed necessary by 
30.5 	the assessor in verifying the change in homestead dwelling. For taxes payable in 1999, the 
30.6 	owner must notify the assessor by December 1, 1998. Further notifications to the assessor 
30.7 	are not required if the property continues to meet all the requirements in this paragraph and 
30.8 	any dwellings on the agricultural land remain uninhabited.
30.9 	(g) Agricultural property of a family farm corporation, joint family farm venture, family 
30.10 	farm limited liability company, or partnership operating a family farm as described under 
30.11 	subdivision 8 shall be classified homestead, to the same extent as other agricultural homestead 
30.12 	property, if all of the following criteria are met:
30.13 	(1) the property consists of at least 40 acres including undivided government lots and 
30.14 	correctional 40's;
30.15 	(2) a shareholder, member, or partner of that entity is actively farming the agricultural 
30.16 	property;
30.17 	(3) that shareholder, member, or partner who is actively farming the agricultural property 
30.18 	is a Minnesota resident;
30.19 	(4) neither that shareholder, member, or partner, nor the spouse of that shareholder, 
30.20 	member, or partner claims another agricultural homestead in Minnesota; and
30.21 	(5) that shareholder, member, or partner does not live farther than four townships or 
30.22 	cities, or a combination of four townships or cities, from the agricultural property.
30.23 	Homestead treatment applies under this paragraph even if:
30.24 	(i) the shareholder, member, or partner of that entity is actively farming the agricultural 
30.25 	property on the shareholder's, member's, or partner's own behalf; or
30.26 	(ii) the family farm is operated by a family farm corporation, joint family farm venture, 
30.27 	partnership, or limited liability company other than the family farm corporation, joint family 
30.28 	farm venture, partnership, or limited liability company that owns the land, provided that:
30.29 	(A) the shareholder, member, or partner of the family farm corporation, joint family 
30.30 	farm venture, partnership, or limited liability company that owns the land who is actively 
30.31 	farming the land is a shareholder, member, or partner of the family farm corporation, joint 
31.1 	family farm venture, partnership, or limited liability company that is operating the farm; 
31.2 	and
31.3 	(B) more than half of the shareholders, members, or partners of each family farm 
31.4 	corporation, joint family farm venture, partnership, or limited liability company are persons 
31.5 	or spouses of persons who are a qualifying relative under section 273.124, subdivision 1, 
31.6 	paragraphs (c) and (d).
31.7 	Homestead treatment applies under this paragraph for property leased to a family farm 
31.8 	corporation, joint farm venture, limited liability company, or partnership operating a family 
31.9 	farm if legal title to the property is in the name of an individual who is a member, shareholder, 
31.10 	or partner in the entity.
31.11 	(h) To be eligible for the special agricultural homestead under this subdivision, an initial 
31.12 	full application must be submitted to the county assessor where the property is located. 
31.13 	Owners and the persons who are actively farming the property shall be required to complete 
31.14 	only a one-page abbreviated version of the application in each subsequent year provided 
31.15 	that none of the following items have changed since the initial application:
31.16 	(1) the day-to-day operation, administration, and financial risks remain the same;
31.17 	(2) the owners and the persons actively farming the property continue to live within the 
31.18 	four townships or city criteria and are Minnesota residents;
31.19 	(3) the same operator of the agricultural property is listed with the Farm Service Agency;
31.20 	(4) a Schedule F or equivalent income tax form was filed for the most recent year;
31.21 	(5) the property's acreage is unchanged; and
31.22 	(6) none of the property's acres have been enrolled in a federal or state farm program 
31.23 	since the initial application.
31.24 	The owners and any persons who are actively farming the property must include the 
31.25 	appropriate Social Security numbers or individual taxpayer identification numbers, and sign 
31.26 	and date the application. If any of the specified information has changed since the full 
31.27 	application was filed, the owner must notify the assessor, and must complete a new 
31.28 	application to determine if the property continues to qualify for the special agricultural 
31.29 	homestead. The commissioner of revenue shall prepare a standard reapplication form for 
31.30 	use by the assessors.
32.1 	(i) Agricultural land and buildings that were class 2a homestead property under section 
32.2 	273.13, subdivision 23, paragraph (a), for the 2007 assessment shall remain classified 
32.3 	agricultural homesteads for subsequent assessments if:
32.4 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
32.5 	homestead as a result of damage caused by the August 2007 floods;
32.6 	(2) the property is located in the county of Dodge, Fillmore, Houston, Olmsted, Steele, 
32.7 	Wabasha, or Winona;
32.8 	(3) the agricultural land and buildings remain under the same ownership for the current 
32.9 	assessment year as existed for the 2007 assessment year;
32.10 	(4) the dwelling occupied by the owner is located in this state and is within 50 miles of 
32.11 	one of the parcels of agricultural land that is owned by the taxpayer; and
32.12 	(5) the owner notifies the county assessor that the relocation was due to the August 2007 
32.13 	floods, and the owner furnishes the assessor any information deemed necessary by the 
32.14 	assessor in verifying the change in homestead dwelling. For taxes payable in 2009, the 
32.15 	owner must notify the assessor by December 1, 2008. Further notifications to the assessor 
32.16 	are not required if the property continues to meet all the requirements in this paragraph and 
32.17 	any dwellings on the agricultural land remain uninhabited.
32.18 	(j) Agricultural land and buildings that were class 2a homestead property under section 
32.19 	273.13, subdivision 23, paragraph (a), for the 2008 assessment shall remain classified as 
32.20 	agricultural homesteads for subsequent assessments if:
32.21 	(1) the property owner abandoned the homestead dwelling located on the agricultural 
32.22 	homestead as a result of the March 2009 floods;
32.23 	(2) the property is located in the county of Marshall;
32.24 	(3) the agricultural land and buildings remain under the same ownership for the current 
32.25 	assessment year as existed for the 2008 assessment year and continue to be used for 
32.26 	agricultural purposes;
32.27 	(4) the dwelling occupied by the owner is located in Minnesota and is within 50 miles 
32.28 	of one of the parcels of agricultural land that is owned by the taxpayer; and
32.29 	(5) the owner notifies the county assessor that the relocation was due to the 2009 floods, 
32.30 	and the owner furnishes the assessor any information deemed necessary by the assessor in 
32.31 	verifying the change in dwelling. Further notifications to the assessor are not required if the 
33.1 	property continues to meet all the requirements in this paragraph and any dwellings on the 
33.2 	agricultural land remain uninhabited.

33.3 	EFFECTIVE DATE. This section is effective beginning with assessment year 2027.

33.4 	Sec. 6. Minnesota Statutes 2025 Supplement, section 273.13, subdivision 22, is amended 
33.5 	to read:
33.6 		Subd. 22.Class 1. (a) Except as provided in subdivision 23 and in paragraphs (b) and 
33.7 	(c), real estate which is residential and used for homestead purposes is class 1a. In the case 
33.8 	of a duplex or triplex in which one of the units is used for homestead purposes, the entire 
33.9 	property is deemed to be used for homestead purposes. The market value of class 1a property 
33.10 	must be determined based upon the value of the house, garage, and land.
33.11 	The first $500,000 of market value of class 1a property has a net classification rate of 
33.12 	one percent of its market value; and the market value of class 1a property that exceeds 
33.13 	$500,000 has a classification rate of 1.25 percent of its market value.
33.14 	(b) Class 1b property includes homestead real estate or homestead manufactured homes 
33.15 	used for the purposes of a homestead by:
33.16 	(1) any person who is blind as defined in section 256D.35, or the person who is blind 
33.17 	and the spouse of the person who is blind;
33.18 	(2) any person who is permanently and totally disabled or by the person with a disability 
33.19 	and the spouse of the person with a disability; or
33.20 	(3) the surviving spouse of a veteran who was permanently and totally disabled 
33.21 	homesteading a property classified under this paragraph for taxes payable in 2008.
33.22 	Property is classified and assessed under clause (2) only if the government agency or 
33.23 	income-providing source certifies, upon the request of the homestead occupant, that the 
33.24 	homestead occupant satisfies the disability requirements of this paragraph, and that the 
33.25 	property is not eligible for the valuation exclusion under subdivision 34.
33.26 	Property is classified and assessed under paragraph (b) only if the commissioner of 
33.27 	revenue or the county assessor certifies that the homestead occupant satisfies the requirements 
33.28 	of this paragraph.
33.29 	Permanently and totally disabled for the purpose of this subdivision means a condition 
33.30 	which is permanent in nature and totally incapacitates the person from working at an 
33.31 	occupation which brings the person an income. The first $50,000 market value of class 1b 
33.32 	property has a net classification rate of 0.45 percent of its market value. The remaining 
34.1 	market value of class 1b property is classified as class 1a property, class 2a property, or 
34.2 	class 4d(2) property, whichever is appropriate.
34.3 	(c) Class 1c property is commercial use real and personal property that abuts public 
34.4 	water as defined in section 103G.005, subdivision 15, or abuts a state trail administered by 
34.5 	the Department of Natural Resources, and is devoted to temporary and seasonal residential 
34.6 	occupancy for recreational purposes but not devoted to commercial purposes for more than 
34.7 	250 days in the year preceding the year of assessment, and that includes a portion used as 
34.8 	a homestead by the owner, which includes a dwelling occupied as a homestead by a 
34.9 	shareholder of a corporation that owns the resort, a partner in a partnership that owns the 
34.10 	resort, or a member of a limited liability company that owns the resort even if the title to 
34.11 	the homestead is held by the corporation, partnership, or limited liability company. For 
34.12 	purposes of this paragraph, property is devoted to a commercial purpose on a specific day 
34.13 	if any portion of the property, excluding the portion used exclusively as a homestead, is 
34.14 	used for residential occupancy and a fee is charged for residential occupancy. Class 1c 
34.15 	property must contain three or more rental units. A "rental unit" is defined as a cabin, 
34.16 	condominium, townhouse, sleeping room, or individual camping site equipped with water 
34.17 	and electrical hookups for recreational vehicles. Class 1c property must provide recreational 
34.18 	activities such as the rental of ice fishing houses, boats and motors, snowmobiles, downhill 
34.19 	or cross-country ski equipment; provide marina services, launch services, or guide services; 
34.20 	or sell bait and fishing tackle. Any unit in which the right to use the property is transferred 
34.21 	to an individual or entity by deeded interest, or the sale of shares or stock, no longer qualifies 
34.22 	for class 1c even though it may remain available for rent. A camping pad offered for rent 
34.23 	by a property that otherwise qualifies for class 1c is also class 1c, regardless of the term of 
34.24 	the rental agreement, as long as the use of the camping pad does not exceed 250 days. If 
34.25 	the same owner owns two separate parcels that are located in the same township, and one 
34.26 	of those properties is classified as a class 1c property and the other would be eligible to be 
34.27 	classified as a class 1c property if it was used as the homestead of the owner, both properties 
34.28 	will be assessed as a single class 1c property; for purposes of this sentence, properties are 
34.29 	deemed to be owned by the same owner if each of them is owned by a limited liability 
34.30 	company, and both limited liability companies have the same membership. The portion of 
34.31 	the property used as a homestead is class 1a property under paragraph (a). The remainder 
34.32 	of the property is classified as follows: the first $600,000 $1,500,000 of market value is tier 
34.33 	I, the next $1,700,000 $3,000,000 of market value is tier II, and any remaining market value 
34.34 	is tier III. The classification rates for class 1c are: tier I, 0.50 percent; tier II, 1.0 percent; 
34.35 	and tier III, 1.25 percent. Owners of real and personal property devoted to temporary and 
34.36 	seasonal residential occupancy for recreation purposes in which all or a portion of the 
35.1 	property was devoted to commercial purposes for not more than 250 days in the year 
35.2 	preceding the year of assessment desiring classification as class 1c, must submit a declaration 
35.3 	to the assessor designating the cabins or units occupied for 250 days or less in the year 
35.4 	preceding the year of assessment by January 15 of the assessment year. Those cabins or 
35.5 	units and a proportionate share of the land on which they are located must be designated as 
35.6 	class 1c as otherwise provided. The remainder of the cabins or units and a proportionate 
35.7 	share of the land on which they are located must be designated as class 3a commercial. The 
35.8 	owner of property desiring designation as class 1c property must provide guest registers or 
35.9 	other records demonstrating that the units for which class 1c designation is sought were not 
35.10 	occupied for more than 250 days in the year preceding the assessment if so requested. The 
35.11 	portion of a property operated as a (1) restaurant, (2) bar, (3) gift shop, (4) conference center 
35.12 	or meeting room, and (5) other nonresidential facility operated on a commercial basis not 
35.13 	directly related to temporary and seasonal residential occupancy for recreation purposes 
35.14 	does not qualify for class 1c.
35.15 	(d) Class 1d property includes structures that meet all of the following criteria:
35.16 	(1) the structure is located on property that is classified as agricultural property under 
35.17 	section 273.13, subdivision 23;
35.18 	(2) the structure is occupied exclusively by seasonal farm workers during the time when 
35.19 	they work on that farm, and the occupants are not charged rent for the privilege of occupying 
35.20 	the property, provided that use of the structure for storage of farm equipment and produce 
35.21 	does not disqualify the property from classification under this paragraph;
35.22 	(3) the structure meets all applicable health and safety requirements for the appropriate 
35.23 	season; and
35.24 	(4) the structure is not salable as residential property because it does not comply with 
35.25 	local ordinances relating to location in relation to streets or roads.
35.26 	The market value of class 1d property has the same classification rates as class 1a property 
35.27 	under paragraph (a).

35.28 	EFFECTIVE DATE. This section is effective beginning with assessment year 2027.

35.29 	Sec. 7. Minnesota Statutes 2025 Supplement, section 273.13, subdivision 23, is amended 
35.30 	to read:
35.31 		Subd. 23.Class 2. (a) An agricultural homestead consists of class 2a agricultural land 
35.32 	that is homesteaded, along with any class 2b rural vacant land that is contiguous to the class 
35.33 	2a land under the same ownership. The market value of the house and garage and immediately 
36.1 	surrounding one acre of land has the same classification rates as class 1a or 1b property 
36.2 	under subdivision 22. The value of the remaining land including improvements up to the 
36.3 	first tier valuation limit of agricultural homestead property has a classification rate of 0.5 
36.4 	percent of market value. The remaining property over the first tier has a classification rate 
36.5 	of one percent of market value. For purposes of this subdivision, the "first tier valuation 
36.6 	limit of agricultural homestead property" and "first tier" means the limit certified under 
36.7 	section 273.11, subdivision 23.
36.8 	(b) Class 2a agricultural land consists of parcels of property, or portions thereof, that 
36.9 	are agricultural land and buildings. Class 2a property has a classification rate of one percent 
36.10 	of market value, unless it is part of an agricultural homestead under paragraph (a). Class 2a 
36.11 	property must also include any property that would otherwise be classified as 2b, but is 
36.12 	interspersed with class 2a property, including but not limited to sloughs, wooded wind 
36.13 	shelters, acreage abutting ditches, ravines, rock piles, land subject to a setback requirement, 
36.14 	and other similar land that is impractical for the assessor to value separately from the rest 
36.15 	of the property or that is unlikely to be able to be sold separately from the rest of the property.
36.16 	An assessor may classify the part of a parcel described in this subdivision that is used 
36.17 	for agricultural purposes as class 2a and the remainder in the class appropriate to its use.
36.18 	(c) Class 2b rural vacant land consists of parcels of property, or portions thereof, that 
36.19 	are unplatted real estate, rural in character and not used for agricultural purposes, including 
36.20 	land used for growing trees for timber, lumber, and wood and wood products, that is not 
36.21 	improved with a structure. The presence of a minor, ancillary nonresidential structure as 
36.22 	defined by the commissioner of revenue does not disqualify the property from classification 
36.23 	under this paragraph. Any parcel of 20 acres or more improved with a structure that is not 
36.24 	a minor, ancillary nonresidential structure must be split-classified, and ten acres must be 
36.25 	assigned to the split parcel containing the structure. If a parcel of 20 acres or more is enrolled 
36.26 	in the sustainable forest management incentive program under chapter 290C, the number 
36.27 	of acres assigned to the split parcel improved with a structure that is not a minor, ancillary 
36.28 	nonresidential structure must equal three acres or the number of acres excluded from the 
36.29 	sustainable forest incentive act covenant due to the structure, whichever is greater. Class 
36.30 	2b property has a classification rate of one percent of market value unless it is part of an 
36.31 	agricultural homestead under paragraph (a), or qualifies as class 2c under paragraph (d).
36.32 	(d) Class 2c managed forest land consists of no less than 20 and no more than 1,920 
36.33 	acres statewide per taxpayer that is being managed under a forest management plan that 
36.34 	meets the requirements of chapter 290C section 290C.02, subdivision 7, prepared by an 
36.35 	approved plan writer as defined in section 290C.02, subdivision 2, but and is not enrolled 
37.1 	in the sustainable forest resource management incentive program. It has a classification rate 
37.2 	of .65 percent, provided that the owner of the property must apply to the assessor in order 
37.3 	for the property to initially qualify for the reduced rate and provide the information required 
37.4 	by the assessor to verify that the property qualifies for the reduced rate. If the assessor 
37.5 	receives the application and information before May 1 in an assessment year, the property 
37.6 	qualifies beginning with that assessment year. If the assessor receives the application and 
37.7 	information after April 30 in an assessment year, the property may not qualify until the next 
37.8 	assessment year. The commissioner of natural resources must concur that the land is qualified. 
37.9 	The commissioner of natural resources shall annually provide county assessors verification 
37.10 	information on a timely basis. The presence of a minor, ancillary nonresidential structure 
37.11 	as defined by the commissioner of revenue does not disqualify the property from 
37.12 	classification under this paragraph. Notwithstanding any law to the contrary, managed forest 
37.13 	land that is otherwise eligible to be classified as class 2c under this paragraph is eligible 
37.14 	regardless of whether it is wholly or partially subject to a conservation easement.
37.15 	(e) Agricultural land as used in this section means:
37.16 	(1) contiguous acreage of ten acres or more, used during the preceding year for 
37.17 	agricultural purposes; or
37.18 	(2) contiguous acreage used during the preceding year for an intensive livestock or 
37.19 	poultry confinement operation, provided that land used only for pasturing or grazing does 
37.20 	not qualify under this clause.
37.21 	"Agricultural purposes" as used in this section means the raising, cultivation, drying, or 
37.22 	storage of agricultural products for sale, or the storage of machinery or equipment used in 
37.23 	support of agricultural production by the same farm entity. For a property to be classified 
37.24 	as agricultural based only on the drying or storage of agricultural products, the products 
37.25 	being dried or stored must have been produced by the same farm entity as the entity operating 
37.26 	the drying or storage facility. "Agricultural purposes" also includes (i) enrollment in a local 
37.27 	conservation program or the Reinvest in Minnesota program under sections 103F.501 to 
37.28 	103F.535 or the federal Conservation Reserve Program as contained in Public Law 99-198 
37.29 	or a similar state or federal conservation program if the property was classified as agricultural 
37.30 	(A) under this subdivision for taxes payable in 2003 because of its enrollment in a qualifying 
37.31 	program and the land remains enrolled or (B) in the year prior to its enrollment, or (ii) use 
37.32 	of land, not to exceed three acres, to provide environmental benefits such as buffer strips, 
37.33 	old growth forest restoration or retention, or retention ponds to prevent soil erosion. For 
37.34 	purposes of this section, a "local conservation program" means a program administered by 
37.35 	a town, statutory or home rule charter city, or county, including a watershed district, water 
38.1 	management organization, or soil and water conservation district, in which landowners 
38.2 	voluntarily enroll land and receive incentive payments equal to at least $50 per acre in 
38.3 	exchange for use or other restrictions placed on the land. In order for property to qualify 
38.4 	under the local conservation program provision, a taxpayer must apply to the assessor by 
38.5 	February 1 of the assessment year and must submit the information required by the assessor, 
38.6 	including but not limited to a copy of the program requirements, the specific agreement 
38.7 	between the land owner and the local agency, if applicable, and a map of the conservation 
38.8 	area. Agricultural classification shall not be based upon the market value of any residential 
38.9 	structures on the parcel or contiguous parcels under the same ownership.
38.10 	"Contiguous acreage," for purposes of this paragraph, means all of, or a contiguous 
38.11 	portion of, a tax parcel as described in section 272.193, or all of, or a contiguous portion 
38.12 	of, a set of contiguous tax parcels under that section that are owned by the same person.
38.13 	(f) Agricultural land under this section also includes:
38.14 	(1) contiguous acreage that is less than ten acres in size and exclusively used in the 
38.15 	preceding year for raising or cultivating agricultural products;
38.16 	(2) contiguous acreage that contains a residence and is less than 11 acres in size, if the 
38.17 	contiguous acreage exclusive of the house, garage, and surrounding one acre of land was 
38.18 	used in the preceding year for one or more of the following three uses:
38.19 	(i) for an intensive grain drying or storage operation, or for intensive machinery or 
38.20 	equipment storage activities used to support agricultural activities on other parcels of property 
38.21 	operated by the same farming entity;
38.22 	(ii) as a nursery, provided that only those acres used intensively to produce nursery stock 
38.23 	are considered agricultural land; or
38.24 	(iii) for intensive market farming; or
38.25 	(3) contiguous acreage that contains a residence and is less than 15 acres in size, if the 
38.26 	contiguous acreage inclusive of the house, garage, and surrounding one acre of land was 
38.27 	used in the preceding year for market farming and the owner provides the county assessor 
38.28 	with the filed federal Schedule F (Form 1040) for the most recent completed tax year that 
38.29 	reports gross income of at least $20,000.; or
38.30 	(4) contiguous acreage that contains a farm winery licensed under section 340A.315.
38.31 	For purposes of this paragraph, "market farming" means the cultivation of one or more 
38.32 	fruits or vegetables or production of animal or other agricultural products for sale to local 
38.33 	markets by the farmer or an organization with which the farmer is affiliated, and "contiguous 
39.1 	acreage" means all of a tax parcel as described in section 272.193, or all of a set of contiguous 
39.2 	tax parcels under that section that are owned by the same person.
39.3 	(g) Land shall be classified as agricultural even if all or a portion of the agricultural use 
39.4 	of that property is the leasing to, or use by another person for agricultural purposes.
39.5 	Classification under this subdivision is not determinative for qualifying under section 
39.6 	273.111.
39.7 	(h) The property classification under this section supersedes, for property tax purposes 
39.8 	only, any locally administered agricultural policies or land use restrictions that define 
39.9 	minimum or maximum farm acreage.
39.10 	(i) The term "agricultural products" as used in this subdivision includes production for 
39.11 	sale of:
39.12 	(1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing 
39.13 	animals, horticultural and nursery stock, floriculture, fruit of all kinds, vegetables, forage, 
39.14 	grains, bees, and apiary products by the owner;
39.15 	(2) aquacultural products for sale and consumption, as defined under section 17.47, if 
39.16 	the aquaculture occurs on land zoned for agricultural use;
39.17 	(3) the commercial boarding of horses, which may include related horse training and 
39.18 	riding instruction, if the boarding is done on property that is also used for raising pasture 
39.19 	to graze horses or raising or cultivating other agricultural products as defined in clause (1);
39.20 	(4) property which is owned and operated by nonprofit organizations used for equestrian 
39.21 	activities, excluding racing;
39.22 	(5) game birds and waterfowl bred and raised (i) on a game farm licensed under section 
39.23 	97A.105, provided that the annual licensing report to the Department of Natural Resources, 
39.24 	which must be submitted annually by March 30 to the assessor, indicates that at least 500 
39.25 	birds were raised or used for breeding stock on the property during the preceding year and 
39.26 	that the owner provides a copy of the owner's most recent schedule F; or (ii) for use on a 
39.27 	shooting preserve licensed under section 97A.115;
39.28 	(6) insects primarily bred to be used as food for animals;
39.29 	(7) trees, grown for sale as a crop, including short rotation woody crops, and not sold 
39.30 	for timber, lumber, wood, or wood products; and
39.31 	(8) maple syrup taken from trees grown by a person licensed by the Minnesota 
39.32 	Department of Agriculture under chapter 28A as a food processor.; and
40.1 	(9) wine for sale and consumption if production occurs on a farm winery licensed under 
40.2 	section 340A.315.
40.3 	(j) If a parcel used for agricultural purposes is also used for commercial or industrial 
40.4 	purposes, including but not limited to:
40.5 	(1) wholesale and retail sales;
40.6 	(2) processing of raw agricultural products or other goods;
40.7 	(3) warehousing or storage of processed goods; and
40.8 	(4) office facilities for the support of the activities enumerated in clauses (1), (2), and 
40.9 	(3), the assessor shall classify the part of the parcel used for agricultural purposes as class 
40.10 	1b, 2a, or 2b, whichever is appropriate, and the remainder in the class appropriate to its use. 
40.11 	The grading, sorting, and packaging of raw agricultural products for first sale is considered 
40.12 	an agricultural purpose. A greenhouse or other building where floricultural, horticultural 
40.13 	or nursery products are grown that is also used for the conduct of retail sales must be 
40.14 	classified as agricultural if it is primarily used for the growing of floricultural, horticultural 
40.15 	or nursery products from seed, cuttings, or roots and occasionally as a showroom for the 
40.16 	retail sale of those products. Use of a greenhouse or building only for the display of already 
40.17 	grown floricultural, horticultural or nursery products does not qualify as an agricultural 
40.18 	purpose.
40.19 	"Floriculture," for the purposes of this paragraph, includes production of bedding and garden 
40.20 	plants, foliage plants, potted flowering plants, and cut flowers.
40.21 	(k) The assessor shall determine and list separately on the records the market value of 
40.22 	the homestead dwelling and the one acre of land on which that dwelling is located. If any 
40.23 	farm buildings or structures are located on this homesteaded acre of land, their market value 
40.24 	shall not be included in this separate determination.
40.25 	(l) Class 2d airport landing area consists of a landing area or public access area of a 
40.26 	privately owned public use airport. It has a classification rate of one percent of market value. 
40.27 	To qualify for classification under this paragraph, a privately owned public use airport must 
40.28 	be licensed as a public airport under section 360.018. For purposes of this paragraph, "landing 
40.29 	area" means that part of a privately owned public use airport properly cleared, regularly 
40.30 	maintained, and made available to the public for use by aircraft and includes runways, 
40.31 	taxiways, aprons, and sites upon which are situated landing or navigational aids. A landing 
40.32 	area also includes land underlying both the primary surface and the approach surfaces that 
40.33 	comply with all of the following:
41.1 	(i) the land is properly cleared and regularly maintained for the primary purposes of the 
41.2 	landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities 
41.3 	for servicing, repair, or maintenance of aircraft is not included as a landing area;
41.4 	(ii) the land is part of the airport property; and
41.5 	(iii) the land is not used for commercial or residential purposes.
41.6 	The land contained in a landing area under this paragraph must be described and certified 
41.7 	by the commissioner of transportation. The certification is effective until it is modified, or 
41.8 	until the airport or landing area no longer meets the requirements of this paragraph. For 
41.9 	purposes of this paragraph, "public access area" means property used as an aircraft parking 
41.10 	ramp, apron, or storage hangar, or an arrival and departure building in connection with the 
41.11 	airport.
41.12 	(m) Class 2e consists of land with a commercial aggregate deposit that is not actively 
41.13 	being mined and is not otherwise classified as class 2a or 2b, provided that the land is not 
41.14 	located in a county that has elected to opt-out of the aggregate preservation program as 
41.15 	provided in section 273.1115, subdivision 6. It has a classification rate of one percent of 
41.16 	market value. To qualify for classification under this paragraph, the property must be at 
41.17 	least ten contiguous acres in size and the owner of the property must record with the county 
41.18 	recorder of the county in which the property is located an affidavit containing:
41.19 	(1) a legal description of the property;
41.20 	(2) a disclosure that the property contains a commercial aggregate deposit that is not 
41.21 	actively being mined but is present on the entire parcel enrolled;
41.22 	(3) documentation that the conditional use under the county or local zoning ordinance 
41.23 	of this property is for mining; and
41.24 	(4) documentation that a permit has been issued by the local unit of government or the 
41.25 	mining activity is allowed under local ordinance. The disclosure must include a statement 
41.26 	from a registered professional geologist, engineer, or soil scientist delineating the deposit 
41.27 	and certifying that it is a commercial aggregate deposit.
41.28 	For purposes of this section and section 273.1115, "commercial aggregate deposit" 
41.29 	means a deposit that will yield crushed stone or sand and gravel that is suitable for use as 
41.30 	a construction aggregate; and "actively mined" means the removal of top soil and overburden 
41.31 	in preparation for excavation or excavation of a commercial deposit.
41.32 	(n) When any portion of the property under this subdivision or subdivision 22 begins to 
41.33 	be actively mined, the owner must file a supplemental affidavit within 60 days from the 
42.1 	day any aggregate is removed stating the number of acres of the property that is actively 
42.2 	being mined. The acres actively being mined must be (1) valued and classified under 
42.3 	subdivision 24 in the next subsequent assessment year, and (2) removed from the aggregate 
42.4 	resource preservation property tax program under section 273.1115, if the land was enrolled 
42.5 	in that program. Copies of the original affidavit and all supplemental affidavits must be 
42.6 	filed with the county assessor, the local zoning administrator, and the Department of Natural 
42.7 	Resources, Division of Land and Minerals. A supplemental affidavit must be filed each 
42.8 	time a subsequent portion of the property is actively mined, provided that the minimum 
42.9 	acreage change is five acres, even if the actual mining activity constitutes less than five 
42.10 	acres.
42.11 	(o) The definitions prescribed by the commissioner under paragraphs (c) and (d) are not 
42.12 	rules and are exempt from the rulemaking provisions of chapter 14, and the provisions in 
42.13 	section 14.386 concerning exempt rules do not apply.

42.14 	EFFECTIVE DATE. This section is effective beginning with assessment year 2027.

42.15 	Sec. 8. Minnesota Statutes 2024, section 273.13, subdivision 34, is amended to read:
42.16 		Subd. 34.Homestead of veteran with a disability or family caregiver. (a) All or a 
42.17 	portion of the market value of property owned by a veteran and serving as the veteran's 
42.18 	homestead under this section is excluded in determining the property's taxable market value 
42.19 	if the veteran has a service-connected disability of 70 percent or more as certified by the 
42.20 	United States Department of Veterans Affairs. To qualify for exclusion under this subdivision, 
42.21 	the veteran must have been honorably discharged from the United States armed forces, as 
42.22 	indicated by United States Government Form DD214 or other official military discharge 
42.23 	papers.
42.24 	(b)(1) For a disability rating of 70 percent or more, $150,000 $175,000 of market value 
42.25 	is excluded, except as provided in clause (2); and
42.26 	(2) for a total (100 percent) and permanent disability, $300,000 $350,000 of market 
42.27 	value is excluded.
42.28 	(c) If a veteran with a disability qualifying for a valuation exclusion under paragraph 
42.29 	(b), clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the 
42.30 	spouse holds the legal or beneficial title to the homestead and permanently resides there, 
42.31 	the exclusion shall carry over to the benefit of the veteran's spouse until such time as the 
42.32 	spouse remarries, or sells, transfers, or otherwise disposes of the property, except as otherwise 
42.33 	provided in paragraph (n). Qualification under this paragraph requires an application under 
43.1 	paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's 
43.2 	marital status, ownership of the property, or use of the property as a permanent residence.
43.3 	(d) If the spouse of a member of any branch or unit of the United States armed forces 
43.4 	who dies due to a service-connected cause while serving honorably in active service, as 
43.5 	indicated on United States Government Form DD1300 or DD2064, holds the legal or 
43.6 	beneficial title to a homestead and permanently resides there, the spouse is entitled to the 
43.7 	benefit described in paragraph (b), clause (2), until such time as the spouse remarries or 
43.8 	sells, transfers, or otherwise disposes of the property, except as otherwise provided in 
43.9 	paragraph (n).
43.10 	(e) If a veteran meets the disability criteria of paragraph (a) but does not own property 
43.11 	classified as homestead in the state of Minnesota, then the homestead of the veteran's primary 
43.12 	family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify 
43.13 	for under paragraph (b).
43.14 	(f) In the case of an agricultural homestead, only the portion of the property consisting 
43.15 	of the house and garage and immediately surrounding one acre of land qualifies for the 
43.16 	valuation exclusion under this subdivision.
43.17 	(g) A property qualifying for a valuation exclusion under this subdivision is not eligible 
43.18 	for the market value exclusion under subdivision 35, or classification under subdivision 22, 
43.19 	paragraph (b).
43.20 	(h) To qualify for a valuation exclusion under this subdivision a property owner must 
43.21 	apply to the assessor by December 31 of the first assessment year for which the exclusion 
43.22 	is sought. Except as provided in paragraph (c), the owner of a property that has been accepted 
43.23 	for a valuation exclusion must notify the assessor if there is a change in ownership of the 
43.24 	property or in the use of the property as a homestead.
43.25 	(i) A first-time application by a qualifying spouse for the market value exclusion under 
43.26 	paragraph (d) must be made any time within two years of the death of the service member.
43.27 	(j) For purposes of this subdivision:
43.28 	(1) "active service" has the meaning given in section 190.05;
43.29 	(2) "own" means that the person's name is present as an owner on the property deed;
43.30 	(3) "primary family caregiver" means a person who is approved by the secretary of the 
43.31 	United States Department of Veterans Affairs for assistance as the primary provider of 
43.32 	personal care services for an eligible veteran under the Program of Comprehensive Assistance 
43.33 	for Family Caregivers, codified as United States Code, title 38, section 1720G; and
44.1 	(4) "veteran" has the meaning given the term in section 197.447.
44.2 	(k) If a veteran did not apply for or receive the exclusion under paragraph (b), clause 
44.3 	(2), before dying, or the exclusion under paragraph (b), clause (2), did not exist at the time 
44.4 	of the veterans death, the veteran's spouse is entitled to the benefit under paragraph (b), 
44.5 	clause (2), until the spouse remarries or sells, transfers, or otherwise disposes of the property, 
44.6 	except as otherwise provided in paragraph (n), if:
44.7 	(1) the spouse files a first-time application;
44.8 	(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the 
44.9 	homestead and permanently resides there;
44.10 	(3) the veteran met the honorable discharge requirements of paragraph (a); and
44.11 	(4) the United States Department of Veterans Affairs certifies that:
44.12 	(i) the veteran met the total (100 percent) and permanent disability requirement under 
44.13 	paragraph (b), clause (2); or
44.14 	(ii) the spouse has been awarded dependency and indemnity compensation.
44.15 	(l) The purpose of this provision of law providing a level of homestead property tax 
44.16 	relief for veterans with a disability, their primary family caregivers, and their surviving 
44.17 	spouses is to help ease the burdens of war for those among our state's citizens who bear 
44.18 	those burdens most heavily.
44.19 	(m) By July 1, the county veterans service officer must certify the disability rating and 
44.20 	permanent address of each veteran receiving the benefit under paragraph (b) to the assessor.
44.21 	(n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds 
44.22 	the legal or beneficial title to the property may continue to receive the exclusion for a 
44.23 	property other than the property for which the exclusion was initially granted until the spouse 
44.24 	remarries or sells, transfers, or otherwise disposes of the property, provided that:
44.25 	(1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed 
44.26 	under this paragraph;
44.27 	(2) the spouse holds the legal or beneficial title to the property for which the continuation 
44.28 	of the exclusion is sought under this paragraph, and permanently resides there;
44.29 	(3) the estimated market value of the property for which the exclusion is sought under 
44.30 	this paragraph is less than or equal to the estimated market value of the property that first 
44.31 	received the exclusion, based on the value of each property on the date of the sale of the 
44.32 	property that first received the exclusion; and
45.1 	(4) the spouse has not previously received the benefit under this paragraph for a property 
45.2 	other than the property for which the exclusion is sought.
45.3 	(o) If a spouse had previously received the exclusion under paragraph (c) or (d) and the 
45.4 	exclusion expired prior to taxes payable in 2020, the spouse may reapply under this section 
45.5 	for the exclusion under paragraph (c) or (d).

45.6 	EFFECTIVE DATE. This section is effective beginning with assessment year 2026.

45.7 	Sec. 9. Minnesota Statutes 2024, section 469.171, subdivision 1, is amended to read:
45.8 		Subdivision 1.Authorized types. (a) The following types of tax reductions or 
45.9 	reimbursements may be approved by the commissioner for businesses located in a border 
45.10 	city enterprise zone, after the governing body of the border city has designated an area or 
45.11 	areas, each consisting of at least 100 acres, of the city not in excess of a total of 400 acres
45.12 	in which the tax reductions may be provided:
45.13 	(1) an exemption from the general sales tax imposed by chapter 297A for purchases of 
45.14 	construction materials or equipment for use in the zone if the purchase was made after the 
45.15 	date of application for the zone;
45.16 	(2) a credit against the income tax of an employer for additional workers employed in 
45.17 	the zone, other than workers employed in construction, up to a maximum of $3,000 $5,000
45.18 	per employee per year;
45.19 	(3) an income tax credit for a percentage of the cost of debt financing to construct new 
45.20 	or expanded facilities in the zone; and
45.21 	(4) a state paid property tax credit for a portion of the property taxes paid by a new 
45.22 	commercial or industrial facility or the additional property taxes paid by an expansion of 
45.23 	an existing commercial or industrial facility in the zone.; and
45.24 	(5) reimbursement of land acquisition costs for business expansion within the zone if 
45.25 	the municipality determines that expansion was necessary to prevent relocation outside the 
45.26 	state.
45.27 	(b) An application for a tax reduction or reimbursement under this subdivision may not 
45.28 	be approved unless the governing body finds both: (1) that the construction or improvement 
45.29 	of the facility is not likely to have the effect of transferring existing employment from a 
45.30 	location outside of the municipality but within the state; and (2) that the facility is in 
45.31 	compliance with all applicable municipal licensing and municipal regulatory requirements.

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

46.1 	Sec. 10. Minnesota Statutes 2024, section 469.171, subdivision 4, is amended to read:
46.2 		Subd. 4.Restriction. The tax reductions provided by this section shall not apply to (1) 
46.3 	a facility the primary purpose of which is one of the following: the provision of recreation 
46.4 	or entertainment, or a private or commercial golf course, country club, massage parlor, 
46.5 	tennis club, skating facility including roller skating, skateboard, and ice skating, racquet 
46.6 	sports facility, including any handball or racquetball court, hot tub facility, suntan facility, 
46.7 	or racetrack; (2) property of a public utility; (3) (2) property used in the operation of a 
46.8 	financial institution; (4) or (3) property owned by a fraternal or veterans' organization; or 
46.9 	(5) a retail food or beverage facility operating under a franchise agreement that requires the 
46.10 	business to be located in this state.

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

46.12 	Sec. 11. Minnesota Statutes 2024, section 469.171, subdivision 6a, is amended to read:
46.13 		Subd. 6a.Additional border city allocations.  The commissioner may allocate $2,000,000 
46.14 	for tax reductions pursuant to subdivision 9 to border city enterprise zones. This money 
46.15 	shall be allocated among the zones on a per capita basis. Tax reductions authorized by this 
46.16 	subdivision may not be allocated to any property which is:
46.17 	(1) a facility the primary purpose of which is one of the following: the provision of 
46.18 	recreation or entertainment, or a private or commercial golf course, country club, massage 
46.19 	parlor, tennis club, skating facility including roller skating, skateboard, and ice skating, 
46.20 	racquet sports facility, including any handball or racquetball court, hot tub facility, suntan 
46.21 	facility, or racetrack;
46.22 	(2) (1) property of a public utility;
46.23 	(3) (2) property used in the operation of a financial institution; or
46.24 	(4) (3) property owned by a fraternal or veterans' organization;.
46.25 	(5) property of a retail food or beverage service business operating under a franchise 
46.26 	agreement that requires the business to be located in the state.

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

46.28 	Sec. 12. Minnesota Statutes 2024, section 469.1731, subdivision 1, is amended to read:
46.29 		Subdivision 1.Designation. To encourage economic development, to revitalize the 
46.30 	designated areas, to expand tax base and economic activity, and to provide job creation, 
47.1 	growth, and retention, the following border cities may designate, by resolution, areas of the 
47.2 	city as development zones after a public hearing upon 30-day notice.
47.3 	(a) The city of Breckenridge may designate all or any part of the city as a zone.
47.4 	(b) The city of Dilworth may designate between one and six areas of the city as zones 
47.5 	containing not more than 100 acres in the aggregate all or any part of the city as a zone.
47.6 	(c) The city of East Grand Forks may designate all or any part of the city as a zone.
47.7 	(d) The city of Moorhead may designate between one and six areas of the city as zones 
47.8 	containing not more than 100 acres in the aggregate all or any part of the city as a zone.
47.9 	(e) The city of Ortonville may designate between one and six areas of the city as zones 
47.10 	containing not more than 100 acres in the aggregate all or any part of the city as a zone.

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

47.12 	Sec. 13. ONETIME INCREASE IN HOMESTEAD CREDIT REFUND.
 47.13 		Subdivision 1.Homestead credit refund. For claims filed based on taxes payable in 
47.14 	2026, the commissioner shall increase by 12 percent the refund otherwise payable under 
47.15 	Minnesota Statutes, section 290A.04, subdivision 2.
47.16 		Subd. 2.No notification of appeal rights. In adjusting homestead credit refunds under 
47.17 	this section, the commissioner is not required to provide information concerning appeal 
47.18 	rights that ordinarily must be provided whenever the commissioner adjusts refunds payable 
47.19 	under Minnesota Statutes, chapter 290A. Taxpayers retain all rights to appeal adjustments 
47.20 	under this section.
47.21 		Subd. 3.Appropriation. The amount necessary to make the payments required under 
47.22 	this section is appropriated from the general fund to the commissioner of revenue.

47.23 	EFFECTIVE DATE. This section is effective only for refunds based on property taxes 
47.24 	payable in 2026.

47.25 	ARTICLE 4
47.26 	SALES AND USE AND EXCISE TAXES

47.27 	Section 1. [295.90] SOCIAL MEDIA CONSUMER DATA COLLECTION TAX.
47.28 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
47.29 	the meanings given.
47.30 	(b) "Collects" means collects, engages, maintains, uses, processes, or shares.
48.1 	(c) "Commissioner" means the commissioner of revenue.
48.2 	(d) "Consumer" means an individual who establishes an account with a social media 
48.3 	platform business or who accesses a social media platform through an account registered 
48.4 	with a social media platform business and whose consumer data is collected by the social 
48.5 	media platform business, regardless of whether the individual is charged for establishing 
48.6 	the account.
48.7 	(e) "Consumer data" means any information that identifies, relates to, describes, is 
48.8 	capable of being associated with, or could reasonably be linked with a consumer, whether 
48.9 	directly submitted to the social media platform business by the consumer or derived from 
48.10 	other sources.
48.11 	(f) "Minnesota consumer" means a consumer who is a resident of Minnesota.
48.12 	(g) "Resident" has the meaning given in section 290.01, subdivision 7.
48.13 	(h) "Social media platform" has the meaning given in  section 325M.31, paragraph (j).
48.14 	(i) "Social media platform business" means a for-profit entity that: (1) owns, controls, 
48.15 	or operates a social media platform; and (2) collects consumer data in support of the entity's 
48.16 	business activities.
48.17 		Subd. 2.Tax imposed. A tax is imposed on social media platform businesses based on 
48.18 	the number of Minnesota social media platform consumers from whom a social media 
48.19 	platform business collects data within a month:

48.20	Minnesota consumers
	Tax
	
48.21	Fewer than or equal to 100,000
	Zero;
	
48.2248.23
48.24	Over 100,000 but not more than 500,000
	$0.50 per month on the number of Minnesota 
consumers over 100,000 but not more than 
500,000;
	
48.2548.26
48.27	Over 500,000 but not more than 1,000,000
	$200,000 plus $0.70 per month on the number 
of Minnesota consumers over 500,000 but 
not more than 1,000,000; and
	
48.2848.29	Over 1,000,000
	$550,000 plus $0.90 per month on the number 
of Minnesota consumers over 1,000,000.
	
48.30 		Subd. 3.Business entities. Business entities that are part of a controlled group of 
48.31 	corporations as defined in section 1563(a) of the Internal Revenue Code shall be treated as 
48.32 	a single entity for purposes of meeting the definition of a social media platform business 
48.33 	under this section. The entities constituting the single taxpayer are jointly and severally 
48.34 	liable for the tax.
49.1 		Subd. 4.Counting Minnesota consumers. (a) A Minnesota consumer must be counted 
49.2 	only once in the calculation of tax imposed under this section. Until the contrary is 
49.3 	established, it is presumed that each account is an individual consumer. The burden of 
49.4 	proving that multiple accounts are one consumer is on the social media platform business.
49.5 	(b) The single member of a single member limited liability company must be treated as 
49.6 	a consumer under this section.
49.7 	(c) Until the contrary is established, it is presumed that a consumer whose information 
49.8 	on record with or available to a social media platform business indicates a Minnesota home 
49.9 	address, a Minnesota mailing address, or an internet protocol address connected with a 
49.10 	Minnesota location is a Minnesota consumer for purposes of this section. The burden of 
49.11 	proving that a consumer is not a Minnesota resident is on the social media platform business.
49.12 	(d) A social media platform business and the commissioner may agree on a methodology 
49.13 	for determining the number of Minnesota consumers for purposes of calculating the tax.
49.14 		Subd. 5.Credit against tax paid to another jurisdiction. A social media platform 
49.15 	business that has paid tax under this section may claim a credit against the tax paid with 
49.16 	respect to a Minnesota consumer if another state imposes an excise tax identical to the tax 
49.17 	imposed under this section with respect to the same consumer.
49.18 		Subd. 6.Record keeping. A social media platform business must maintain records 
49.19 	necessary to demonstrate compliance with this section or as required by the commissioner.
49.20 		Subd. 7.Administration. Unless specifically provided otherwise, the audit, assessment, 
49.21 	refund, penalty, interest, criminal penalty, enforcement, collection remedy, appeal, and 
49.22 	administrative provisions of chapters 270C and 289A that are applicable to taxes imposed 
49.23 	under chapter 297A apply to the tax imposed under this section.
49.24 		Subd. 8.Returns; payment of tax. (a) On or before the 20th of the month following 
49.25 	the month that tax liability is incurred under subdivision 2, a social media platform business 
49.26 	must report the tax on a return prescribed by the commissioner and must remit the tax in a 
49.27 	form and manner prescribed by the commissioner.
49.28 	(b) A social media platform business that owes tax imposed under this section must file 
49.29 	a return in subsequent months until it reports no tax liability for 12 consecutive months.
49.30 	(c) Interest must be paid on an overpayment refunded or credited to the taxpayer from 
49.31 	the date of payment of the tax until the date the refund is paid or credited. For purposes of 
49.32 	this subdivision, the date of payment is the due date of the return or the date of actual 
49.33 	payment of the tax, whichever is later.
50.1 		Subd. 9.Deposit of revenues. The commissioner must deposit the revenues, including 
50.2 	penalties and interest, derived from the tax imposed under this section to the general fund.
50.3 		Subd. 10.Personal debt. The tax imposed under this section, and interest and penalties 
50.4 	imposed with respect to the tax, are a personal debt of the person required to file a return 
50.5 	from the time that the liability for the tax arises, irrespective of when the time for payment 
50.6 	of the liability occurs. The debt must, in the case of the executor or administrator of the 
50.7 	estate of a decedent and in the case of a fiduciary, be that of the person in the person's official 
50.8 	or fiduciary capacity only, unless the person has voluntarily distributed the assets held in 
50.9 	that capacity without reserving sufficient assets to pay the tax, interest, and penalties, in 
50.10 	which event the person is personally liable for any deficiency.

50.11 	EFFECTIVE DATE. This section is effective for consumer data collected after 
50.12 	December 31, 2026.

50.13 	Sec. 2. Minnesota Statutes 2024, section 297A.994, subdivision 4, is amended to read:
50.14 		Subd. 4.General fund allocations. (a) The commissioner must retain and deposit to 
50.15 	the general fund the following amounts, as required by subdivision 3, clause (3):
50.16 	(1) for state bond debt service support beginning in calendar year 2021, and for each 
50.17 	calendar year thereafter through calendar year 2046, periodic amounts so that not later than 
50.18 	December 31, 2046, an aggregate amount equal to a present value of $150,000,000 has been 
50.19 	deposited in the general fund. To determine aggregate present value, the commissioner must 
50.20 	consult with the commissioner of management and budget regarding the present value dates, 
50.21 	discount rate or rates, and schedules of annual amounts. The present value date or dates 
50.22 	must be based on the date or dates bonds are sold under Minnesota Statutes 2022, section 
50.23 	16A.965, or the date or dates other state funds, if any, are deposited into the construction 
50.24 	fund. The discount rate or rates must be based on the true interest cost of the bonds issued 
50.25 	under Minnesota Statutes 2022, section 16A.965, or an equivalent 30-year bond index, as 
50.26 	determined by the commissioner of management and budget. The schedule of annual amounts 
50.27 	must be certified to the commissioner by the commissioner of management and budget and 
50.28 	the finance officer of the city;
50.29 	(2) for the capital improvement reserve appropriation to the Minnesota Sports Facilities 
50.30 	Authority beginning in calendar year 2021, and for each calendar year thereafter through 
50.31 	calendar year 2046, an aggregate annual amount equal to the amount paid by the state for 
50.32 	this purpose in that calendar year under section 473J.13, subdivision 4;
51.1 	(3) for the operating expense appropriation to the Minnesota Sports Facilities Authority 
51.2 	beginning in calendar year 2021, and for each calendar year thereafter through calendar 
51.3 	year 2046, an aggregate annual amount equal to the amount paid by the state for this purpose 
51.4 	in that calendar year under section 473J.13, subdivision 2;
51.5 	(4) to capture increases in taxes imposed under the special law, for the benefit of the 
51.6 	Minnesota Sports Facilities Authority, beginning in calendar year 2013 and for each calendar 
51.7 	year thereafter through 2046, there shall be deposited to the general fund in proportionate 
51.8 	periodic payments in the following year, an amount equal to the lesser of:
51.9 	(i)(A) 50 percent of the difference, if any, by which the amount of the net annual taxes 
51.10 	for the previous year exceeds the sum of the net actual taxes in calendar year 2011 plus 
51.11 	$1,000,000, inflated at two percent per year since 2011, minus
51.12 	(B) 25 percent of the difference, if any, by which the amount of the net annual taxes for 
51.13 	the preceding year exceeds the sum of the net actual taxes in calendar year 2011 plus 
51.14 	$3,000,000, inflated at two percent per year since 2011; or
51.15 	(ii) the amount of the net annual taxes for the preceding year multiplied by three percent;
51.16 	and
51.17 	(5) (4) if the bonds under Minnesota Statutes 2022, section 16A.965, are defeased, 
51.18 	redeemed, or paid in full, the commissioner of management and budget and finance officer 
51.19 	of the city must agree to a revised schedule of annual amounts under clause (1). The revised 
51.20 	schedule of annual amounts must factor in a discount rate equal to zero percent and otherwise 
51.21 	consistent with the methodology previously agreed upon by the parties.
51.22 	(b) The Minnesota Sports Facility Authority must use the amounts available from the 
51.23 	deposits under paragraph (a), clause (4), for capital repairs, replacements, and improvements 
51.24 	for the stadium and stadium infrastructure.

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

51.26 	Sec. 3. Minnesota Statutes 2024, section 297H.01, subdivision 2, is amended to read:
51.27 		Subd. 2.Commercial generator. "Commercial generator" means any of the following:
51.28 	(1) an owner or operator of a business, including a home-operated business, industry, 
51.29 	church, nursing home, nonprofit organization that does not meet the criteria in subdivision 
51.30 	8, clause (4), school, or any other commercial or institutional enterprise that generates mixed 
51.31 	municipal solid waste or nonmixed municipal solid waste; or
52.1 	(2) any other generator of taxable waste that is not a residential generator defined in 
52.2 	subdivision 8. A commercial generator does not include a self-hauler.

52.3 	EFFECTIVE DATE. This section is effective for waste management services received 
52.4 	after June 30, 2026.

52.5 	Sec. 4. Minnesota Statutes 2024, section 297H.01, subdivision 8, is amended to read:
52.6 		Subd. 8.Residential generator. "Residential generator" means any of the following:
52.7 	(1) a detached single family residence that generates mixed municipal solid waste or 
52.8 	nonmixed municipal solid waste;
52.9 	(2) a person residing in a building or site containing multiple residences that generates 
52.10 	mixed municipal solid waste, including apartment buildings, common interest communities, 
52.11 	or manufactured home parks, where each residence is separately billed by the waste service 
52.12 	provider;
52.13 	(3) an owner of a building or site containing multiple residences or an association 
52.14 	representing residences that generate mixed municipal solid waste or nonmixed municipal 
52.15 	solid waste, including apartment buildings, condominiums, manufactured home parks, or 
52.16 	townhomes where no residence is separately billed for such service by the waste management 
52.17 	service provider and the owner or association is billed directly for the waste management 
52.18 	services. A residential generator does not include a self-hauler.; or
52.19 	(4) an organization exempt under section 501(c)(3) of the Internal Revenue Code whose 
52.20 	primary mission is to receive donations for resale that receives donations for resale from a 
52.21 	person or an entity listed in clauses (1) to (3).

52.22 	EFFECTIVE DATE. This section is effective for waste management services received 
52.23 	by a residential generator after June 30, 2026.

52.24 	Sec. 5. Minnesota Statutes 2024, section 428B.02, subdivision 4, is amended to read:
52.25 		Subd. 4.Service charges; relationship to services. (a) A municipality may impose a 
52.26 	service charge on a business pursuant to this chapter for the purpose of providing activities 
52.27 	and improvements that will provide benefits to a business that is located within the tourism 
52.28 	improvement district and subject to the tourism improvement district service charge. Each 
52.29 	business paying a service charge within a district must benefit directly or indirectly from 
52.30 	improvements provided by a tourism improvement association, provided, however, the 
52.31 	business need not benefit equally. Service charges must be based on a percent of gross 
52.32 	business revenue, a fixed dollar amount per transaction, or any other reasonable method 
53.1 	based upon benefit and approved by the municipality. A business may, but is not required 
53.2 	to, collect the service charge imposed by this section from the purchaser. If separately stated 
53.3 	on the invoice, bill of sale, or similar document given to the purchaser, the service charge 
53.4 	is excluded from the sales price for purposes of the tax imposed under chapter 297A.
53.5 	(b) Service charges may be used to cover the costs of collections, as well as other 
53.6 	administrative costs associated with operating, forming, or maintaining the district.

53.7 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
53.8 	made after June 30, 2025.

53.9 	Sec. 6. Laws 2023, chapter 64, article 5, section 25, subdivision 1, is amended to read:
53.10 		Subdivision 1.Exemption; refund. (a) Materials and supplies used or consumed in and 
53.11 	equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, 
53.12 	or remodeling of a new water treatment plant and trunk water main improvements in the 
53.13 	city of Ramsey are exempt from sales and use tax under Minnesota Statutes, chapter 297A, 
53.14 	provided that the materials, supplies, and equipment are purchased after December 31, 2022, 
53.15 	and before July 1, 2027.
53.16 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
53.17 	297A.62, subdivision subdivisions 1 and 1a, applied and then refunded in the same manner 
53.18 	provided for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). 
53.19 	Refunds for eligible purchases must not be issued until after June 30, 2023, and before July 
53.20 	1, 2027.

53.21 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
53.22 	made after December 31, 2022, and before July 1, 2027.

53.23 	Sec. 7. BROWERVILLE PUBLIC SCHOOLS; SALES TAX EXEMPTION FOR 
53.24 	CONSTRUCTION MATERIALS.
 53.25 		Subdivision 1.Exemption; refund. (a) Materials and supplies used or consumed in and 
53.26 	equipment incorporated into the following projects in Independent School District No. 787, 
53.27 	Browerville Public Schools, are exempt from sales and use tax imposed under Minnesota 
53.28 	Statutes, chapter 297A, if the materials, supplies, and equipment are purchased after 
53.29 	December 1, 2023, and before January 1, 2026:
53.30 	(1) renovations to the prekindergarten through grade 12 school building; and
53.31 	(2) construction of a new gymnasium, classrooms, locker rooms, a wrestling and weight 
53.32 	room, offices, and a stage.
54.1 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
54.2 	297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided 
54.3 	for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
54.4 		Subd. 2.Appropriation. The amount required to pay the refunds under subdivision 1 
54.5 	is appropriated from the general fund to the commissioner of revenue.

54.6 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
54.7 	made after December 1, 2023, and before January 1, 2026.

54.8 	Sec. 8. CITY OF WOODBURY; SALES AND USE TAX EXEMPTION FOR 
54.9 	CONSTRUCTION MATERIALS.
 54.10 		Subdivision 1.Exemption; refund. (a) Materials and supplies used or consumed in and 
54.11 	equipment incorporated into the construction, reconstruction, upgrade, expansion, renovation, 
54.12 	or remodeling of a water treatment facility and water tower, including water pipeline 
54.13 	infrastructure and associated improvements funded by the city of Woodbury are exempt 
54.14 	from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials, 
54.15 	supplies, and equipment are purchased after January 31, 2024, and before December 1, 
54.16 	2028.
54.17 	(b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 
54.18 	297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided 
54.19 	for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17).
54.20 		Subd. 2.Appropriation. The amount required to pay the refunds under subdivision 1 
54.21 	is appropriated from the general fund to the commissioner of revenue.

54.22 	EFFECTIVE DATE. This section is effective retroactively for sales and purchases 
54.23 	made after January 31, 2024, and before December 1, 2028.

54.24 	ARTICLE 5
54.25 	LOCAL SALES AND USE AND SPECIAL TAXES

54.26 	Section 1. Laws 1986, chapter 400, section 44, as amended by Laws 1995, chapter 264, 
54.27 	article 2, section 39, and Laws 2009, chapter 88, article 4, section 13, is amended to read:
54.28 	Sec. 44. DOWNTOWN TAXING AREA.
 54.29 	If a bill is enacted into law in the 1986 legislative session which authorizes the city of 
54.30 	Minneapolis to issue bonds and expend certain funds including taxes to finance the 
54.31 	acquisition and betterment of a convention center and related facilities, which authorizes 
55.1 	certain taxes to be levied in a downtown taxing area, then, notwithstanding the provisions 
55.2 	of that law "downtown taxing area" shall mean the geographic area bounded by the portion 
55.3 	of the Mississippi River between I-35W and Washington Avenue, the portion of Washington 
55.4 	Avenue between the river and I-35W, the portion of I-35W between Washington Avenue 
55.5 	and 8th Street South, the portion of 8th Street South between I-35W and Portland Avenue 
55.6 	South, the portion of Portland Avenue South between 8th Street South and I-94, the portion 
55.7 	of I-94 from the intersection of Portland Avenue South to the intersection of I-94 and the 
55.8 	Burlington Northern Railroad tracks Plymouth Avenue North, the portion of the Burlington 
55.9 	Northern Railroad tracks Plymouth Avenue North from I-94 to Main Street the Mississippi 
55.10 	River, from Plymouth Avenue North and the Mississippi River south to the Burlington 
55.11 	Northern Railroad tracks  and including Nicollet Island, and the portion of Main Street from 
55.12 	Burlington Northern Railroad tracks to Hennepin Avenue and the portion of Hennepin 
55.13 	Avenue between Main Street and 2nd Street S.E., and the portion of 2nd Street S.E. between 
55.14 	Main Street and Bank Street, and the portion of Bank Street between 2nd Street S.E. and 
55.15 	University Avenue S.E., and the portion of University Avenue S.E. between Bank Street 
55.16 	and I-35W, and by I-35W from University Avenue S.E., to the river. The downtown taxing 
55.17 	area excludes the area bounded on the south and west by Oak Grove Street, on the east by 
55.18 	Spruce Place, and on the north by West 15th Street. The downtown taxing area also excludes 
55.19 	any property located in a zone that is contained in chapter 546 of the Minneapolis Zoning 
55.20 	Code of Ordinances on which a restaurant with a wine license is operated.

55.21 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
55.22 	September 30, 2026.

55.23 	Sec. 2. Laws 1993, chapter 375, article 9, section 46, subdivision 2, as amended by Laws 
55.24 	1997, chapter 231, article 7, section 40, Laws 1998, chapter 389, article 8, section 30, Laws 
55.25 	2003, First Special Session chapter 21, article 8, section 13, Laws 2005, First Special Session 
55.26 	chapter 3, article 5, section 26, Laws 2009, chapter 88, article 4, section 15, and Laws 2013, 
55.27 	chapter 143, article 8, section 44, is amended to read:
55.28 		Subd. 2.Use of revenues. Revenues received from the tax authorized by subdivision 1 
55.29 	may only be used by the city to pay the cost of collecting the tax, and, except as provided 
55.30 	in paragraph (e), to pay for the following projects or to secure or pay any principal, premium, 
55.31 	or interest on bonds issued in accordance with subdivision 3 for the following projects.
55.32 	(a) To pay all or a portion of the capital expenses of construction, equipment and 
55.33 	acquisition costs for the expansion and remodeling of the St. Paul Civic Center complex, 
56.1 	including the demolition of the existing arena and the construction, renovation, betterment,
56.2 	and equipping of a new the existing arena.
56.3 	(b) Except as provided in paragraphs (e) and (f), the remainder of the funds must be 
56.4 	spent for:
56.5 	(1) capital projects to further residential, cultural, commercial, and economic development 
56.6 	in both downtown St. Paul and St. Paul neighborhoods; and
56.7 	(2) capital and operating expenses of cultural organizations in the city, provided that the 
56.8 	amount spent under this clause must equal ten percent of the total amount spent under this 
56.9 	paragraph in any year.
56.10 	(c) The amount apportioned under paragraph (b) shall be no less than 60 percent of the 
56.11 	revenues derived from the tax each year, except to the extent that a portion of that amount 
56.12 	is required to pay debt service on (1) bonds issued for the purposes of paragraph (a) prior 
56.13 	to March 1, 1998; or (2) bonds issued for the purposes of paragraph (a) after March 1, 1998, 
56.14 	but only if the city council determines that 40 percent of the revenues derived from the tax 
56.15 	together with other revenues pledged to the payment of the bonds, including the proceeds 
56.16 	of definitive bonds, is expected to exceed the annual debt service on the bonds.
56.17 	(d) If in any year more than 40 percent of the revenue derived from the tax authorized 
56.18 	by subdivision 1 is used to pay debt service on the bonds issued for the purposes of paragraph 
56.19 	(a) and to fund a reserve for the bonds, the amount of the debt service payment that exceeds 
56.20 	40 percent of the revenue must be determined for that year. In any year when 40 percent of 
56.21 	the revenue produced by the sales tax exceeds the amount required to pay debt service on 
56.22 	the bonds and to fund a reserve for the bonds under paragraph (a), the amount of the excess 
56.23 	must be made available for capital projects to further residential, cultural, commercial, and 
56.24 	economic development in the neighborhoods and downtown until the cumulative amounts 
56.25 	determined for all years under the preceding sentence have been made available under this 
56.26 	sentence. The amount made available as reimbursement in the preceding sentence is not 
56.27 	included in the 60 percent determined under paragraph (c).
56.28 	(e) If the amount necessary to meet obligations under paragraphs (a) and (d) are less 
56.29 	than 40 percent of the revenue from the tax in any year, the city may place the difference 
56.30 	between 40 percent of the revenue and the amounts allocated under paragraphs (a) and (d) 
56.31 	in an economic development fund to be used for any economic development purposes.
56.32 	(f) By January 15 of each year Beginning January 15, 2027, and every other year 
56.33 	thereafter, the mayor and the city council must report to the legislature chairs and ranking 
57.1 	minority members of the legislative committees with jurisdiction over taxes on the use of 
57.2 	sales tax revenues during the preceding one-year period.

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

57.6 	Sec. 3. Laws 1993, chapter 375, article 9, section 46, subdivision 2b, as added by Laws 
57.7 	2023, chapter 64, article 10, section 3, is amended to read:
57.8 		Subd. 2b.Use of revenues. (a) The revenues derived from the tax authorized under 
57.9 	subdivision 1a must be used by the city of St. Paul to pay the costs of collecting and 
57.10 	administering the tax and to finance all or part of the following projects in the city, including 
57.11 	securing and paying debt service on bonds issued under subdivision 3a:
57.12 	(1) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraphs (a), 
57.13 	clause (2), and (d), $738,000,000, plus associated bonding costs for improvements to:
57.14 	(i) streets; and
57.15 	(ii) bridges; and
57.16 	(2) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph
57.17 	paragraphs (a), clause (2), (c), and (d), $246,000,000, plus associated bonding costs for 
57.18 	capital improvements to St. Paul parks and recreation facilities.
57.19 	(b) The city must adopt an amended resolution authorizing use of the revenues from the 
57.20 	tax authorized under subdivision 1a for the use listed in paragraph (a), clause (1), item (ii). 
57.21 	The city must submit the resolution to the state auditor no later than August 31 of the year 
57.22 	the city presents the tax for voter approval as required under Minnesota Statutes, section 
57.23 	297A.99, subdivision 3, paragraph (a). The question to approve the tax as required under 
57.24 	Minnesota Statutes, section 297A.99, subdivision 3, paragraph (a), must indicate the purposes 
57.25 	for which the revenues must be used as included in the amended resolution.
57.26 	(c) If the city does not adopt and submit the amended resolution under paragraph (b), 
57.27 	the question presented to the voters under Minnesota Statutes, section 297A.99, subdivision 
57.28 	3, paragraph (a), must not include, and revenues from the tax authorized under subdivision 
57.29 	1a must not be used for, the purpose specified in paragraph (a), clause (1), item (ii).

57.30 	EFFECTIVE DATE. This section is effective retroactively from May 24, 2023, without 
57.31 	local approval, pursuant to Minnesota Statutes, section 645.023, subdivision 1.

58.1 	Sec. 4. Laws 1993, chapter 375, article 9, section 46, subdivision 3, as amended by Laws 
58.2 	1998, chapter 389, article 8, section 31, and Laws 2005, First Special Session chapter 3, 
58.3 	article 5, section 27, is amended to read:
58.4 		Subd. 3.Bonds. The city may issue general obligation bonds or special revenue bonds 
58.5 	to finance all or a portion of the cost for projects authorized in subdivision 2, paragraph (a) 
58.6 	or (b). The debt represented by the bonds shall not be included in computing any debt 
58.7 	limitations applicable to the city. The bonds may be paid from or secured by any funds 
58.8 	available to the city, including the tax authorized under subdivision 1, any revenues derived 
58.9 	from the project, tax increments from the tax increment district that includes the project, 
58.10 	and revenue from any lodging tax imposed under Laws 1982, chapter 523, article 25, section 
58.11 	1. The bonds may be issued in one or more series and sold without election on the question 
58.12 	of issuance of the bonds or a property tax to pay them. Except as otherwise provided in this 
58.13 	section, the bonds must be issued, sold, and secured in the manner provided in Minnesota 
58.14 	Statutes, chapter 475. The aggregate principal amount of bonds issued under this subdivision 
58.15 	for projects authorized in subdivision 2, paragraph (a), may not exceed $65 million
58.16 	$275,000,000, provided that the city may issue additional bonds under this subdivision for 
58.17 	projects authorized in subdivision 2, paragraph (a), as long as the total principal amount of 
58.18 	the additional bonds together with the outstanding principal amount of the bonds previously 
58.19 	issued under this subdivision for projects authorized in subdivision 2, paragraph (a), does 
58.20 	not exceed $130 million $325,000,000. The bonds authorized by this subdivision shall not 
58.21 	be included in local general obligation debt as defined in Laws 1971, chapter 773, as 
58.22 	amended, including Laws 1992, chapter 511, and shall not affect the amount of capital 
58.23 	improvement bonds authorized to be issued by the city of St. Paul. Bonds to pay for projects 
58.24 	authorized in subdivision 2, paragraph (b), may be issued if the city council first determines 
58.25 	that 20 percent of the revenues derived from the tax authorized under section 1 together 
58.26 	with other revenues pledged to payment of the bonds, including the proceeds of definitive 
58.27 	bonds, is expected to exceed the annual debt service on the bonds.

58.28 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
58.29 	city of St. Paul and its chief clerical officer comply with the requirements of Minnesota 
58.30 	Statutes, section 645.021, subdivisions 2 and 3.

59.1 	Sec. 5. Laws 1993, chapter 375, article 9, section 46, subdivision 5, as amended by Laws 
59.2 	1998, chapter 389, article 8, section 32, Laws 2013, chapter 143, article 8, section 45, and 
59.3 	Laws 2023, chapter 64, article 10, section 5, is amended to read:
59.4 		Subd. 5.Expiration of taxing authority. (a) The authority granted by subdivision 1 to 
59.5 	the city to impose a sales tax shall expire on December 31, 2042 2061, or at an earlier time 
59.6 	as the city shall, by ordinance, determine. Any funds remaining after completion of projects 
59.7 	approved under subdivision 2, paragraph (a) and retirement or redemption of any bonds or 
59.8 	other obligations may be placed in the general fund of the city.
59.9 	(b) The tax imposed under subdivision 1a expires at the earlier of (1) 20 years after the 
59.10 	tax is first imposed, or (2) when the city council determines that the amount of revenues 
59.11 	received from the tax is sufficient to pay for the project costs authorized under subdivision 
59.12 	2b for projects approved by the 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 the bonds under subdivision 3a, including interest on the bonds. Except as otherwise 
59.15 	provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any funds 
59.16 	remaining after payment of the allowed costs due to the timing of the termination of the tax 
59.17 	under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general 
59.18 	fund of the city. The tax imposed under subdivision 1a may expire at an earlier time if the 
59.19 	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 St. Paul and its chief clerical officer comply with the requirements of Minnesota 
59.22 	Statutes, section 645.021, subdivisions 2 and 3.

59.23 	Sec. 6. Laws 1996, chapter 471, article 2, section 30, subdivision 5, as amended by Laws 
59.24 	2009, chapter 88, article 4, section 17, is amended to read:
59.25 		Subd. 5.Expiration of taxing authority. The tax imposed under subdivision 1 expires 
59.26 	30 years after it first becomes effective on July 1, 2056.

59.27 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
59.28 	city of Little Falls and its chief clerical officer comply with Minnesota Statutes, section 
59.29 	645.021, subdivisions 2 and 3.

60.1 	Sec. 7. Laws 1998, chapter 389, article 8, section 36, is amended to read:
60.2 	Sec. 36. CITY OF ST. PAUL; USE OF SALES TAX REVENUES.
 60.3 	The revenue derived from the sales tax imposed by the city of St. Paul under Laws 1993, 
60.4 	chapter 375, article 9, section 46, as amended by Laws 1997, chapter 231, article 7, section 
60.5 	40, that is distributed to the city's cultural STAR program must be awarded through a grant 
60.6 	or loan review process as provided in this section. Eighty percent of the revenue collected 
60.7 	annually must be annually awarded to nonprofit arts organizations, libraries, and museums 
60.8 	that are located in the designated cultural district of downtown St. Paul, and the remaining 
60.9 	20 percent may be awarded to businesses in the cultural district for projects which enhance 
60.10 	visitor enjoyment of the district, or to nonprofit arts organizations, libraries, and museums 
60.11 	located in St. Paul but outside of the cultural district. Grants or loans may be used for capital 
60.12 	improvements. The restrictions in this section apply to all STAR cultural funds expended 
60.13 	for projects approved after June 30, 1998.

60.14 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
60.15 	city of St. Paul and its chief clerical officer comply with the requirements of Minnesota 
60.16 	Statutes, section 645.021, subdivisions 2 and 3.

60.17 	Sec. 8. Laws 1998, chapter 389, article 8, section 37, subdivision 2, as amended by Laws 
60.18 	2002, chapter 377, article 3, section 21, is amended to read:
60.19 		Subd. 2.Appointment of members. The citizen review panel consists of three residents 
60.20 	from each of the seven city council wards, for a total of 21 members. The mayor must 
60.21 	appoint the members, and the appointments are subject to confirmation by a majority vote 
60.22 	of the city council. Members serve for a term of four years. Elected officials and employees 
60.23 	of the city are ineligible to serve as members of the panel.

60.24 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
60.25 	city of St. Paul and its chief clerical officer comply with the requirements of Minnesota 
60.26 	Statutes, section 645.021, subdivisions 2 and 3.

60.27 	Sec. 9. Laws 2005, First Special Session chapter 3, article 5, section 38, as amended by 
60.28 	Laws 2006, chapter 259, article 3, section 6, Laws 2014, chapter 308, article 3, section 23, 
60.29 	and Laws 2017, First Special Session chapter 1, article 5, sections 12 and 13, is amended 
60.30 	by adding a subdivision to read:
60.31 		Subd. 1a.Authorization; extension. Notwithstanding Minnesota Statutes, section 
60.32 	477A.016, or any other law, ordinance, or city charter, and if approved by the voters at an 
61.1 	election as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of 
61.2 	Albert Lea may extend the sales and use tax of one-half percent authorized under subdivision 
61.3 	1 for the purposes specified in subdivision 2a. Except as otherwise provided in this section, 
61.4 	the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
61.5 	collection, and enforcement of the tax authorized under this subdivision. The tax imposed 
61.6 	under this subdivision is in addition to any local sales and use tax imposed under any other 
61.7 	special law.

61.8 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
61.9 	city of Albert Lea and its chief clerical officer comply with Minnesota Statutes, section 
61.10 	645.021, subdivisions 2 and 3.

61.11 	Sec. 10. Laws 2005, First Special Session chapter 3, article 5, section 38, as amended by 
61.12 	Laws 2006, chapter 259, article 3, section 6, Laws 2014, chapter 308, article 3, section 23, 
61.13 	and Laws 2017, First Special Session chapter 1, article 5, sections 12 and 13, is amended 
61.14 	by adding a subdivision to read:
61.15 		Subd. 2a.Use of revenues; additional projects. The revenues derived from the tax 
61.16 	authorized under subdivision 1a must be used by the city to pay the costs of collecting and 
61.17 	administering the tax and paying for the following projects in the city, plus associated costs 
61.18 	related to the issuance of bonds used to finance all or part of the following projects:
61.19 	(1) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph (d), 
61.20 	$20,000,000 for water quality improvements for the Shell Rock Watershed District;
61.21 	(2) $9,300,000 for the expansion, improvement, and equipping of the Songbird Trail;
61.22 	(3) $4,500,000 for the expansion, improvement, and equipping of the Albert Lea Public 
61.23 	Library;
61.24 	(4) $4,700,000 for the Snyder Field Complex, including the expansion, improvement, 
61.25 	and equipping of the Snyder Field Recreation Area; and
61.26 	(5) $1,500,000 for acquisition, construction, improvement, and equipping of Miracle 
61.27 	Field at Edgewater Park.

61.28 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
61.29 	city of Albert Lea and its chief clerical officer comply with Minnesota Statutes, section 
61.30 	645.021, subdivisions 2 and 3.

61.31 	Sec. 11. Laws 2005, First Special Session chapter 3, article 5, section 38, as amended by 
61.32 	Laws 2006, chapter 259, article 3, section 6, Laws 2014, chapter 308, article 3, section 23, 
62.1 	and Laws 2017, First Special Session chapter 1, article 5, sections 12 and 13, is amended 
62.2 	by adding a subdivision to read:
62.3 		Subd. 3a.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
62.4 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
62.5 	2a and approved by the voters as required under Minnesota Statutes, section 297A.99, 
62.6 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
62.7 	subdivision may not exceed $40,000,000, plus an amount applied to the payment of the 
62.8 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
62.9 	to the city, including the tax authorized under subdivision 1a. The issuance of bonds under 
62.10 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
62.11 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
62.12 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
62.13 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
62.14 	under Minnesota Statutes, section 475.58, is not required.

62.15 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
62.16 	city of Albert Lea and its chief clerical officer comply with Minnesota Statutes, section 
62.17 	645.021, subdivisions 2 and 3.

62.18 	Sec. 12. Laws 2005, First Special Session chapter 3, article 5, section 38, subdivision 4, 
62.19 	as amended by Laws 2014, chapter 308, article 3, section 23, and Laws 2017, First Special 
62.20 	Session chapter 1, article 5, section 13, is amended to read:
62.21 		Subd. 4.Termination of taxes. (a) The taxes imposed under this section subdivision 1
62.22 	expire at the earlier of (1) 30 years after the taxes are first imposed, or (2) when the city 
62.23 	council first determines that the amount of revenues raised to pay for the projects under 
62.24 	subdivision 2, shall meet or exceed the sum of $30,000,000. Any funds remaining after 
62.25 	completion of the projects may be placed in the general fund of the city.
62.26 	(b) The tax imposed under subdivision 1a expires at the earlier of (1) 30 years after the 
62.27 	tax is first imposed, or (2) when the city council determines that the amount of revenues 
62.28 	received from the tax is sufficient to pay for the project costs authorized under subdivision 
62.29 	2a for projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
62.30 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
62.31 	of the bonds under subdivision 3a, including interest on the bonds. Except as otherwise 
62.32 	provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money 
62.33 	remaining after payment of the allowed costs due to the timing of the termination of the tax 
62.34 	under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the general 
63.1 	fund of the city. The tax imposed under subdivision 1a may expire at an earlier time if the 
63.2 	city so determines by ordinance.

63.3 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
63.4 	city of Albert Lea and its chief clerical officer comply with Minnesota Statutes, section 
63.5 	645.021, subdivisions 2 and 3.

63.6 	Sec. 13. Laws 2006, chapter 259, article 3, section 9, is amended by adding a subdivision 
63.7 	to read:
63.8 		Subd. 1a.Authorization; extension. Notwithstanding Minnesota Statutes, section 
63.9 	477A.016, or any other law, ordinance, or city charter, and if approved by the voters at an 
63.10 	election as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of 
63.11 	Austin may extend the sales and use tax of one-half percent authorized under subdivision 
63.12 	1 for the purpose specified in subdivision 2a. Except as otherwise provided in this section, 
63.13 	the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
63.14 	collection, and enforcement of the tax authorized under this subdivision. The tax authorized 
63.15 	under this subdivision is in addition to any local sales and use tax imposed under any other 
63.16 	special law.

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

63.20 	Sec. 14. Laws 2006, chapter 259, article 3, section 9, is amended by adding a subdivision 
63.21 	to read:
63.22 		Subd. 2a.Use of sales and use tax revenues. Notwithstanding Minnesota Statutes, 
63.23 	section 297A.99, subdivisions 2, paragraph (d), and 3, paragraph (b), the revenues derived 
63.24 	from the extension of the tax authorized under subdivision 1a must be used by the city to 
63.25 	pay the costs of collecting and administering the tax, and to finance up to $28,000,000, plus 
63.26 	associated bonding costs, for the following, in connection with a law enforcement center: 
63.27 	(1) the previous purchase of land; (2) utility, site work, and design services; and (3) 
63.28 	construction.

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

64.1 	Sec. 15. Laws 2006, chapter 259, article 3, section 9, is amended by adding a subdivision 
64.2 	to read:
64.3 		Subd. 3a.Bonds; additional use and extension of tax. (a) After payment of the bonds 
64.4 	authorized under subdivision 3, the city may issue bonds under Minnesota Statutes, chapter 
64.5 	475, to finance the costs of the facility authorized in subdivision 2a. The aggregate principal 
64.6 	amount of bonds issued under this subdivision may not exceed $28,000,000 for the project 
64.7 	listed in subdivision 2a, plus an amount to be applied to the payment of the costs of issuing 
64.8 	the bonds. The bonds may be paid from or secured by any money available to the city, 
64.9 	including the tax authorized under subdivision 1. The issuance of bonds under this 
64.10 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
64.11 	(b) The bonds are not included in computing any debt limitation applicable to the city, 
64.12 	and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest 
64.13 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
64.14 	under Minnesota Statutes, section 475.58, is not required.

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

64.18 	Sec. 16. Laws 2006, chapter 259, article 3, section 9, subdivision 4, is amended to read:
64.19 		Subd. 4.Termination of tax. (a) The tax authorized under subdivision 1 terminates at 
64.20 	the earlier of:
64.21 	(1) 20 years after the date of initial imposition of the tax; or
64.22 	(2) when the Austin City Council determines that the amount described in subdivision 
64.23 	2 has been received from the tax to finance the capital and administrative costs for the 
64.24 	projects specified in subdivision 2, and to repay or retire at maturity, the principal, interest, 
64.25 	and premium due on any bonds issued for the projects under subdivision 3.
64.26 	Any funds remaining after completion of the projects specified in subdivision 2, and 
64.27 	retirement or redemption of the bonds in subdivision 3, may be placed in the general fund 
64.28 	of the city. The tax imposed under subdivision 1 may expire at an earlier time if the city so 
64.29 	determines by ordinance.
64.30 	(b) The tax extended under subdivision 1a expires at the earlier of: (1) 20 years after the 
64.31 	tax is first imposed; or (2) when the city determines that the amount received from the tax 
64.32 	is sufficient to pay for the project costs authorized under subdivision 2a, plus an amount 
64.33 	sufficient to pay the costs related to issuance of any bonds authorized under subdivision 3, 
65.1 	including interest on the bonds. Except as otherwise provided in Minnesota Statutes, section 
65.2 	297A.99, subdivision 3, paragraph (f), any money remaining after payment of the allowed 
65.3 	costs due to the timing of the termination of the tax under Minnesota Statutes, section 
65.4 	297A.99, subdivision 12, must be placed in the general fund of the city. The tax imposed 
65.5 	under subdivision 1 may expire at an earlier time if the city so determines by ordinance.

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

65.9 	Sec. 17. Laws 2006, chapter 259, article 3, section 10, subdivision 3, as amended by Laws 
65.10 	2014, chapter 308, article 3, section 24, is amended to read:
65.11 		Subd. 3.Use of revenues. (a) Revenues received from the taxes authorized by 
65.12 	subdivisions 1 and 2 must be used to pay the cost of collecting and administering the tax 
65.13 	and to finance the acquisition and betterment of water and wastewater facilities to serve the 
65.14 	cities of Brainerd and Baxter, building and equipping a fire substation, as approved by the 
65.15 	voters at the referendum authorizing the tax. Authorized costs include, but are not limited 
65.16 	to, acquiring property and paying construction and engineering costs related to the projects.
65.17 	(b) In addition to the projects authorized in paragraph (a), the city of Baxter may, if 
65.18 	approved by the voters at an election under subdivision 5, paragraph (b), allocate up to an 
65.19 	additional $40,000,000 of the revenues received from the taxes authorized by subdivisions 
65.20 	1 and 2 to a capital infrastructure fund. Money from this fund may only be used to finance 
65.21 	(1) sanitary sewer, storm sewer, and water projects, (2) transportation safety improvements, 
65.22 	and (3) improvements to the Brainerd Lakes Area Airport.
65.23 	(c) In addition to the projects authorized in paragraphs (a) and (b), the city of Baxter 
65.24 	may, if approved by the voters at an election as required under Minnesota Statutes, section 
65.25 	297A.99, subdivision 3, allocate the revenues received from the taxes authorized by 
65.26 	subdivisions 1 and 2 to pay for projects in the city, including the costs of collecting and 
65.27 	administering the tax and securing and paying debt service on bonds issued to finance all 
65.28 	or part of the following projects, including property acquisition:
65.29 	(1) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraphs (a), 
65.30 	clauses (4) and (5), and (d), $67,000,000 for upgrades and improvements to the water and 
65.31 	wastewater utility systems; and
65.32 	(2) $10,000,000 for construction of a new public safety facility.

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

66.4 	Sec. 18. Laws 2006, chapter 259, article 3, section 10, subdivision 4, as amended by Laws 
66.5 	2014, chapter 308, article 3, section 25, is amended to read:
66.6 		Subd. 4.Bonds. (a) The city of Baxter, pursuant to the approval of the voters at the 
66.7 	November 2, 2004, referendum authorizing the imposition of the taxes in this section, may 
66.8 	issue general obligation bonds of the city, in one or more series, in the aggregate principal 
66.9 	amount not to exceed $15,000,000 to finance the projects listed in subdivision 3, paragraph 
66.10 	(a). The debt represented by the bonds is not included in computing any debt limitations 
66.11 	applicable to the city, and the levy of taxes required by Minnesota Statutes, section 475.61, 
66.12 	to pay the principal of and interest on the bonds is not subject to any levy limitation or 
66.13 	included in computing or applying any levy limitation applicable to the city of Baxter.
66.14 	(b) The city of Baxter, pursuant to the approval of the voters at the 2014 general election 
66.15 	to extend the tax under this section, may issue general obligation bonds of the city, in one 
66.16 	or more series, in the aggregate principal amount not to exceed (1) $32,000,000 plus an 
66.17 	amount equal to the costs of issuance of the bonds to finance the projects listed in subdivision 
66.18 	3, paragraph (b), clauses (1) and (2), and (2) $8,000,000 plus an amount equal to the costs 
66.19 	of the issuance of the bonds to finance the project listed in subdivision 3, paragraph (b), 
66.20 	clause (3). The debt represented by the bonds is not included in computing any debt 
66.21 	limitations applicable to the city, and the levy of taxes required by Minnesota Statutes, 
66.22 	section 475.61, to pay the principal of and interest on the bonds is not subject to any levy 
66.23 	limitation or included in computing or applying any levy limitation applicable to the city 
66.24 	of Baxter.
66.25 	(c) The city of Baxter may issue bonds under Minnesota Statutes, chapter 475, to finance 
66.26 	all or a portion of the costs of the projects authorized in subdivision 3, paragraph (c), and 
66.27 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
66.28 	3, paragraph (a). The aggregate principal amount of bonds issued for this purpose must not 
66.29 	exceed $77,000,000, plus an amount applied to the payment of costs of issuing the bonds. 
66.30 	The bonds may be issued as general obligations of the city and may be paid from or secured 
66.31 	by any funds available to the city, including the tax authorized under subdivision 1. The 
66.32 	issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 
66.33 	and 275.61. The bonds are not included in computing any debt limitation applicable to the 
66.34 	city. Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and 
67.1 	interest on the bonds is not subject to any levy limitation. A separate election to approve 
67.2 	the bonds under Minnesota Statutes, section 475.58, is not required.

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

67.6 	Sec. 19. Laws 2006, chapter 259, article 3, section 10, subdivision 5, as amended by Laws 
67.7 	2014, chapter 308, article 3, section 26, is amended to read:
67.8 		Subd. 5.Termination of taxes. (a) The taxes imposed under subdivisions 1 and 2 expire 
67.9 	at the earlier of a date 12 years after the imposition of the tax or when the Baxter City 
67.10 	Council first determines that the amount of revenues raised from the taxes to pay for the 
67.11 	projects under subdivision 3 equals or exceeds $15,000,000 plus any interest on bonds 
67.12 	issued for the projects under subdivision 4, paragraph (a). Any funds remaining after the 
67.13 	expiration of the taxes and retirement of the bonds shall be placed in a capital project fund 
67.14 	of the city of Baxter. The taxes imposed under subdivisions 1 and 2 may expire at an earlier 
67.15 	time if the city of Baxter so determines by ordinance.
67.16 	(b) Notwithstanding Minnesota Statutes, sections 297A.99 and 477A.016, or any other 
67.17 	contrary provision of law, ordinance, or city charter, the city of Baxter may, by ordinance, 
67.18 	extend the taxes authorized under subdivisions 1 and 2 beyond the termination date in 
67.19 	paragraph (a) if approved by the voters of the city at a general election held in 2014. The 
67.20 	question put to the voters must indicate that an affirmative vote would extend the imposition 
67.21 	of the taxes through 2037 or until an additional $40,000,000, plus an amount equal to interest 
67.22 	and issuance costs associated with bonds issued under subdivision 4, paragraph (b), above 
67.23 	the initial amount authorized to pay for $15,000,000 in bonds and associated bond cost and 
67.24 	projects, listed in subdivision 3, paragraph (a), is raised. If extended under this paragraph, 
67.25 	the taxes authorized in subdivisions 1 and 2 will terminate at the earlier of (1) when an 
67.26 	additional $40,000,000, plus an amount equal to interest and issuance costs associated with 
67.27 	bonds issued under subdivision 4, paragraph (b), above the amount authorized under 
67.28 	paragraph (a), is raised, or (2) December 31, 2037.
67.29 	(c) Notwithstanding Minnesota Statutes, section 477A.016, or any other law, ordinance, 
67.30 	or city charter, the city of Baxter may, by ordinance, extend the taxes authorized under 
67.31 	subdivisions 1 and 2 beyond the termination date in paragraph (a) if approved by the voters 
67.32 	as required under Minnesota Statutes, section 297A.99, subdivision 3, paragraphs (a) and 
67.33 	(b). If extended under this paragraph, the taxes authorized in subdivisions 1 and 2 will 
67.34 	terminate at the earlier of: (1) when an additional $77,000,000, plus an amount equal to 
68.1 	interest and issuance costs associated with bonds issued under subdivision 4, paragraph (c), 
68.2 	above the amount authorized under paragraphs (a) and (b), is raised; or (2) 20 years after 
68.3 	the tax is extended.

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

68.7 	Sec. 20. Laws 2019, First Special Session chapter 6, article 6, section 17, subdivision 1, 
68.8 	is amended to read:
68.9 		Subdivision 1.Sales and use tax authorization. (a) Notwithstanding Minnesota Statutes, 
68.10 	section 297A.99, subdivision 1, or 477A.016, or any other law or ordinance, and as approved 
68.11 	by the voters at the November 6, 2018, general election, the city of Elk River may impose, 
68.12 	by ordinance, a sales and use tax of one-half of one percent for the purposes specified in 
68.13 	subdivision 2. Except as otherwise provided in this section, the provisions of Minnesota 
68.14 	Statutes, section 297A.99, govern the imposition, administration, collection, and enforcement 
68.15 	of the tax authorized under this subdivision.
68.16 	(b) If approved by the voters at a general election pursuant to Minnesota Statutes, section 
68.17 	297A.99, subdivision 3, paragraph (a), the city must use the revenues derived from the tax 
68.18 	authorized under paragraph (a) for the purpose specified in subdivision 2a.

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

68.22 	Sec. 21. Laws 2019, First Special Session chapter 6, article 6, section 17, is amended by 
68.23 	adding a subdivision to read:
68.24 		Subd. 2a.Use of revenues. In addition to the uses authorized under subdivision 2, the 
68.25 	revenues derived from the tax authorized under subdivision 1 must be used by the city of 
68.26 	Elk River to finance up to $20,000,000, plus associated bonding costs, for bonds issued 
68.27 	under subdivision 3 for construction of a new fire station. The project authorized under this 
68.28 	subdivision does not extend the termination requirements in subdivision 4.

68.29 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
68.30 	city of Elk River and its chief clerical officer comply with Minnesota Statutes, section 
68.31 	645.021, subdivisions 2 and 3.

69.1 	Sec. 22. Laws 2019, First Special Session chapter 6, article 6, section 17, subdivision 3, 
69.2 	is amended to read:
69.3 		Subd. 3.Bonding authority. (a) The city of Elk River may issue bonds under Minnesota 
69.4 	Statutes, chapter 475, to finance all or a portion of the costs of the project projects authorized 
69.5 	in subdivision subdivisions 2 and 2a. The aggregate principal amount of bonds issued under 
69.6 	this subdivision may not exceed $35,000,000 $55,000,000, plus an amount applied to the 
69.7 	payment of costs of issuing the bonds. The bonds may be paid from or secured by any funds 
69.8 	available to the city of Elk River, including the tax authorized under subdivision 1. The 
69.9 	issuance of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60
69.10 	and 275.61.
69.11 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
69.12 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
69.13 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
69.14 	under Minnesota Statutes, section 475.58, is not required.

69.15 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
69.16 	city of Elk River and its chief clerical officer comply with Minnesota Statutes, section 
69.17 	645.021, subdivisions 2 and 3.

69.18 	Sec. 23. Laws 2019, First Special Session chapter 6, article 6, section 17, subdivision 4, 
69.19 	is amended to read:
69.20 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
69.21 	earlier of: (1) 25 years after the tax is first imposed; or (2) when the city council determines 
69.22 	that the city has received $35,000,000 $55,000,000 from this tax to fund the projects listed 
69.23 	in subdivision subdivisions 2 and 2a plus an amount sufficient to pay costs, including interest 
69.24 	costs, related to the issuance of the bonds authorized in subdivision 3. Any funds remaining 
69.25 	after payment of the allowed costs due to timing of the termination under section 297A.99
69.26 	shall be placed in the city's general fund. The tax imposed under subdivision 1 may expire 
69.27 	at an earlier time if the city so determines by ordinance.

69.28 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
69.29 	city of Elk River and its chief clerical officer comply with Minnesota Statutes, section 
69.30 	645.021, subdivisions 2 and 3.

70.1 	Sec. 24. Laws 2019, First Special Session chapter 6, article 6, section 28, is amended by 
70.2 	adding a subdivision to read:
70.3 		Subd. 1a.Sales and use tax authorization; modification and voter 
70.4 	approval. Notwithstanding Minnesota Statutes, section 477A.016, or any other law, 
70.5 	ordinance, or city charter, the modifications to bonding authority in subdivision 3 and the 
70.6 	amount of tax that may be collected before the termination of taxes in subdivision 4 are 
70.7 	effective if approved by the voters at an election as required under Minnesota Statutes, 
70.8 	section 297A.99, subdivision 3, paragraph (a).

70.9 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
70.10 	city of Sauk Centre and its chief clerical officer comply with Minnesota Statutes, section 
70.11 	645.021, subdivisions 2 and 3.

70.12 	Sec. 25. Laws 2019, First Special Session chapter 6, article 6, section 28, subdivision 3, 
70.13 	is amended to read:
70.14 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
70.15 	chapter 475, to pay the costs of the projects authorized in subdivision 2. The aggregate 
70.16 	principal amount of bonds issued under this subdivision may not exceed $10,000,000
70.17 	$15,000,000 plus an amount to be applied to the payment of the costs of issuing the bonds. 
70.18 	The bonds may be paid from or secured by any funds available to the city, including the 
70.19 	tax authorized under subdivision 1. The issuance of bonds under this subdivision is not 
70.20 	subject to Minnesota Statutes, sections 275.60 and 275.61.
70.21 	(b) The bonds are not included in computing any debt limitation applicable to the city, 
70.22 	and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest 
70.23 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
70.24 	under Minnesota Statutes, section 475.58, is not required.

70.25 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
70.26 	city of Sauk Centre and its chief clerical officer comply with Minnesota Statutes, section 
70.27 	645.021, subdivisions 2 and 3.

70.28 	Sec. 26. Laws 2019, First Special Session chapter 6, article 6, section 28, subdivision 4, 
70.29 	is amended to read:
70.30 		Subd. 4.Termination of taxes. The tax imposed under subdivision 1 expires at the 
70.31 	earlier of: (1) December 31, 2045; or (2) when the city council determines that $10,000,000
70.32 	$15,000,000 has been received from the tax to pay for the cost of the projects authorized 
71.1 	under subdivision 2, plus an amount sufficient to pay the costs related to issuance of the 
71.2 	bonds authorized under subdivision 3, including interest on the bonds. Any funds remaining 
71.3 	after payment of all such costs and retirement or redemption of the bonds shall be placed 
71.4 	in the general fund of the city. The tax imposed under subdivision 1 may expire at an earlier 
71.5 	time if the city so determines by ordinance.

71.6 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
71.7 	city of Sauk Centre and its chief clerical officer comply with Minnesota Statutes, section 
71.8 	645.021, subdivisions 2 and 3.

71.9 	Sec. 27. Laws 2021, First Special Session chapter 14, article 8, section 5, subdivision 2, 
71.10 	as amended by Laws 2023, chapter 64, article 10, section 17, is amended to read:
71.11 		Subd. 2.Use of sales and use tax revenues; requirements. (a) The revenues derived 
71.12 	from the tax authorized under subdivision 1 must be used by the city of Edina to pay the 
71.13 	costs of collecting and administering the tax and paying for the following projects in the 
71.14 	city, including securing and paying debt service on bonds issued to finance all or part of 
71.15 	the following projects:
71.16 	(1) $17,700,000 plus associated bonding costs for development of Fred Richards Park 
71.17 	as identified in the Fred Richards Park Master Plan; and
71.18 	(2) $53,300,000 $56,300,000 plus associated bonding costs for improvements to Braemar 
71.19 	ParkIce Arena as identified in the Braemar Park Master Plan.;
71.20 	(3) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph (a), 
71.21 	clauses (1) to (4), $35,000,000 plus associated bonding costs for design and construction 
71.22 	of new public safety facilities;
71.23 	(4) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph (a), 
71.24 	clauses (1) to (4), $6,000,000 plus associated bonding costs for tenant improvements to the 
71.25 	Edina Art Center;
71.26 	(5) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph (a), 
71.27 	clauses (1) to (4), $8,000,000 plus associated bonding costs for a capital improvement plan 
71.28 	for the Edina Aquatic Center; and
71.29 	(6) notwithstanding Minnesota Statutes, section 297A.99, subdivision 2, paragraph (a), 
71.30 	clauses (1) to (4), $4,000,000 plus associated bonding costs for design of the Braemar Golf 
71.31 	Course Clubhouse.
72.1 	(b) Use of tax revenues for the projects listed in paragraph (a), clauses (3) to (6), is 
72.2 	subject to voter approval at the November 3, 2026, general election.

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

72.6 	Sec. 28. Laws 2021, First Special Session chapter 14, article 8, section 5, subdivision 3, 
72.7 	as amended by Laws 2023, chapter 64, article 10, section 17, is amended to read:
72.8 		Subd. 3.Bonding authority. (a) The city of Edina may issue bonds under Minnesota 
72.9 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
72.10 	subdivision 2 and approved by the voters as required under Minnesota Statutes, section 
72.11 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
72.12 	under this subdivision may not exceed: (1) $17,700,000 for the project listed in subdivision 
72.13 	2, paragraph (a), clause (1), plus an amount to be applied to the payment of the costs of 
72.14 	issuing the bonds; and (2) $53,300,000 $56,300,000 for the project listed in subdivision 2, 
72.15 	paragraph (a), clause (2), plus an amount to be applied to the payment of the costs of issuing 
72.16 	the bonds; (3) $35,000,000 for the project listed in subdivision 2, paragraph (a), clause (3), 
72.17 	plus an amount to be applied to the payment of the costs of issuing the bonds; (4) $6,000,000 
72.18 	for the project listed in subdivision 2, paragraph (a), clause (4), plus an amount to be applied 
72.19 	to the payment of the costs of issuing the bonds; (5) $8,000,000 for the project listed in 
72.20 	subdivision 2, paragraph (a), clause (5), plus an amount to be applied to the payment of the 
72.21 	costs of issuing the bonds; and (6) $4,000,000 for the project listed in subdivision 2, 
72.22 	paragraph (a), clause (6), plus an amount to be applied to the payment of the costs of issuing 
72.23 	the bonds. The bonds may be paid from or secured by any funds available to the city of 
72.24 	Edina, including the tax authorized under subdivision 1. The issuance of bonds under this 
72.25 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
72.26 	(b) The bonds are not included in computing any debt limitation applicable to the city 
72.27 	of Edina, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
72.28 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
72.29 	the bonds under Minnesota Statutes, section 475.58, is not required.

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

73.1 	Sec. 29. CITY OF ALEXANDRIA; TAXES AUTHORIZED.
 73.2 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
73.3 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
73.4 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
73.5 	city of Alexandria may impose by ordinance a sales and use tax of up to one-quarter of one 
73.6 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
73.7 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
73.8 	administration, collection, and enforcement of the tax authorized under this subdivision. 
73.9 	The tax authorized under this subdivision is in addition to any local sales and use tax imposed 
73.10 	under any other special law.
73.11 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
73.12 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
73.13 	the tax and to finance up to $30,000,000, plus associated bonding costs, for the expansion 
73.14 	and renovation of the PrimeWest Health Runestone Community Center.
73.15 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
73.16 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
73.17 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
73.18 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
73.19 	subdivision may not exceed $30,000,000, plus an amount applied to the payment of the 
73.20 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
73.21 	to the city including the tax authorized under subdivision 1. The issuance of bonds under 
73.22 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
73.23 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
73.24 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
73.25 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
73.26 	under Minnesota Statutes, section 475.58, is not required.
73.27 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
73.28 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
73.29 	after the tax is first imposed, or (2) when the city council determines that the amount received 
73.30 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 if 
73.31 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
73.32 	3, paragraph (a), plus an amount sufficient to pay the costs related to issuance of any bonds 
73.33 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
73.34 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money remaining 
74.1 	after payment of the allowed costs due to the timing of the termination of the tax under 
74.2 	Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the general fund of 
74.3 	the city. The tax authorized under subdivision 1 may expire at an earlier time if the city so 
74.4 	determines by ordinance.

74.5 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
74.6 	city of Alexandria and its chief clerical officer comply with Minnesota Statutes, section 
74.7 	645.021, subdivisions 2 and 3.

74.8 	Sec. 30. CITY OF AUDUBON; TAXES AUTHORIZED.
 74.9 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
74.10 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
74.11 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
74.12 	city of Audubon may impose by ordinance a sales and use tax of up to one-half of one 
74.13 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
74.14 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
74.15 	administration, collection, and enforcement of the tax imposed under this subdivision. The 
74.16 	tax authorized under this subdivision is in addition to any local sales and use tax authorized 
74.17 	under any other special law.
74.18 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
74.19 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
74.20 	the tax and to finance up to $3,000,000, plus associated bonding costs, for construction of 
74.21 	a new fire station.
74.22 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
74.23 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
74.24 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
74.25 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
74.26 	subdivision may not exceed $3,000,000, plus an amount applied to the payment of the costs 
74.27 	of issuing the bonds. The bonds may be paid from or secured by any money available to 
74.28 	the city, including the tax authorized under subdivision 1. The issuance of bonds under this 
74.29 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
74.30 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
74.31 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
74.32 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
74.33 	under Minnesota Statutes, section 475.58, is not required.
75.1 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
75.2 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
75.3 	after the tax is first imposed, or (2) when the city council determines that the amount received 
75.4 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 if 
75.5 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
75.6 	3, paragraph (a), plus an amount sufficient to pay the costs related to issuance of any bonds 
75.7 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
75.8 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money remaining 
75.9 	after payment of the allowed costs due to the timing of the termination of the tax under 
75.10 	Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the general fund of 
75.11 	the city. The tax authorized under subdivision 1 may expire at an earlier time if the city so 
75.12 	determines by ordinance.

75.13 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
75.14 	city of Audubon and its chief clerical officer comply with Minnesota Statutes, section 
75.15 	645.021, subdivisions 2 and 3.

75.16 	Sec. 31. CITY OF BLAINE; RESTAURANT, LODGING, AND ADMISSIONS 
75.17 	TAXES AUTHORIZED.
 75.18 		Subdivision 1.Scope. Notwithstanding Minnesota Statutes, section 477A.016, or any 
75.19 	other law, ordinance, or city charter provision to the contrary, the city of Blaine may, by 
75.20 	ordinance, impose one or more taxes authorized under subdivision 3 on sales transactions 
75.21 	occurring within or into the boundaries of the taxing area.
75.22 		Subd. 2.Definitions. For the purposes of this section, the following terms have the 
75.23 	meanings given:
75.24 	(1) "city" means the city of Blaine;
75.25 	(2) "tax" means a tax imposed under this special law and authorized under subdivision 
75.26 	3; and
75.27 	(3) "taxing area" means the geographic area within the city known as the 105th 
75.28 	Redevelopment Area as identified in the city's zoning ordinance and zoning map.
75.29 		Subd. 3.Taxes authorized. (a) The city may by ordinance impose one or more of the 
75.30 	following taxes:
75.31 	(1) a tax of not more than three percent on the gross receipts of all food and beverages 
75.32 	sold by a restaurant or place of refreshment, as defined by city ordinance, located within 
76.1 	the taxing area, including retail on-sale of intoxicating liquor and fermented malt beverages 
76.2 	and all sales of food primarily for consumption on or off the premises;
76.3 	(2) a tax of not more than three percent on the gross receipts from the furnishing for 
76.4 	consideration of lodging for a period of less than 30 days at a hotel, motel, rooming house, 
76.5 	tourist court, or trailer camp located within the taxing area by a hotel or motel that has more 
76.6 	than 50 rooms available for lodging. The tax imposed under this clause is in addition to any 
76.7 	tax imposed under Minnesota Statutes, section 469.190, and the total tax imposed under 
76.8 	that section and this provision must not exceed six percent; and
76.9 	(3) a tax of not more than three percent on the gross receipts from the furnishing for 
76.10 	consideration of the privilege of admission to places of amusement or athletic events located 
76.11 	within the taxing area and the privilege of use of amusement devices located within the 
76.12 	taxing area.
76.13 	(b) The taxes must be imposed and may be adjusted periodically by the city council so 
76.14 	that the rates imposed produce revenue sufficient to finance the purposes described in 
76.15 	subdivision 4, but the tax rate may not increase by more than one percentage point over the 
76.16 	rates first imposed by ordinance.
76.17 		Subd. 4.Use of revenues. The city must use the revenues received from the taxes only 
76.18 	for initial and ongoing financing of capital improvements within the taxing area as provided 
76.19 	in this subdivision. The city may use the revenues to:
76.20 	(1) pay or secure the payment of any principal of, premium on, or interest on bonds 
76.21 	issued in accordance with this section;
76.22 	(2) pay costs to acquire, design, equip, construct, improve, maintain, operate, administer, 
76.23 	or promote the facilities and capital improvements, including financing costs related to 
76.24 	them; and
76.25 	(3) maintain reserves for the foregoing purposes deemed reasonable and appropriate by 
76.26 	the city.
76.27 		Subd. 5.Bond authority. The city may issue bonds under Minnesota Statutes, chapter 
76.28 	475, to finance all or a portion of the costs of the development and construction projects 
76.29 	located within the taxing area. The bonds are not included in computing any debt limitation 
76.30 	applicable to the city, and any levy of taxes under Minnesota Statutes, section 475.61, to 
76.31 	pay principal and interest on the bonds is not subject to any levy limitation. The issuance 
76.32 	of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
76.33 	275.61.
77.1 		Subd. 6.Collection and enforcement. The commissioner of revenue and the city may 
77.2 	enter into an agreement to provide for the collection of the taxes by the state on behalf of 
77.3 	the city. The taxes are subject to the same interest, penalties, and enforcement provisions 
77.4 	as the taxes imposed under Minnesota Statutes, chapter 297A.
77.5 		Subd. 7.Termination of taxes. The taxes authorized by this section must not be 
77.6 	terminated before January 1, 2055.

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

77.10 	Sec. 32. CITY OF CALEDONIA; TAXES AUTHORIZED.
 77.11 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
77.12 	sections 297A.99, subdivision 2, paragraphs (a) to (c), and 477A.016, or any other law or 
77.13 	ordinance, and if approved by the voters at an election as required under Minnesota Statutes, 
77.14 	section 297A.99, subdivision 3, the city of Caledonia may impose by ordinance a sales and 
77.15 	use tax of up to one-quarter percent for the purposes specified in subdivision 2. Except as 
77.16 	otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
77.17 	govern the imposition, administration, collection, and enforcement of the tax authorized 
77.18 	under this subdivision. The tax authorized under this subdivision is in addition to any local 
77.19 	sales and use tax imposed under any other special law.
77.20 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
77.21 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
77.22 	the tax and to finance up to $1,600,000, plus associated bonding costs and interest, for 
77.23 	construction of a Public Safety Center.
77.24 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
77.25 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
77.26 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
77.27 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
77.28 	subdivision may not exceed $1,600,000, plus an amount applied to the payment of the costs 
77.29 	of issuing the bonds. The bonds may be paid from or secured by any money available to 
77.30 	the city, including the tax authorized under subdivision 1. The issuance of bonds under this 
77.31 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
77.32 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
77.33 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay the principal of and 
78.1 	interest on the bonds is not subject to any levy limitation. A separate election to approve 
78.2 	the bonds under Minnesota Statutes, section 475.58, is not required.
78.3 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
78.4 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) ten years 
78.5 	after the tax is first imposed, or (2) when the city council determines that the amount received 
78.6 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 if 
78.7 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
78.8 	3, paragraph (a), plus an amount sufficient to pay the costs related to issuance of any bonds 
78.9 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
78.10 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money remaining 
78.11 	after payment of the allowed costs due to the timing of the termination of the tax under 
78.12 	Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the general fund of 
78.13 	the city. The tax authorized under subdivision 1 may expire at an earlier time if the city so 
78.14 	determines by ordinance.

78.15 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
78.16 	city of Caledonia and its chief clerical officer comply with Minnesota Statutes, section 
78.17 	645.021, subdivisions 2 and 3.

78.18 	Sec. 33. CITY OF CHAMPLIN; TAXES AUTHORIZED.
 78.19 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
78.20 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
78.21 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
78.22 	city of Champlin may impose by ordinance a sales and use tax of up to one-half of one 
78.23 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
78.24 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
78.25 	administration, collection, and enforcement of the tax authorized under this subdivision. 
78.26 	The tax authorized under this subdivision is in addition to any local sales and use tax 
78.27 	authorized under any other special law.
78.28 		Subd. 2.Use of sales and use tax revenues. The city must use the revenues derived 
78.29 	from the tax authorized under subdivision 1 to pay the costs of collecting and administering 
78.30 	the tax and to finance up to $18,000,000, plus associated bonding costs, for construction of 
78.31 	a new indoor athletic facility.
78.32 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
78.33 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
78.34 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
79.1 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
79.2 	subdivision may not exceed $18,000,000, plus an amount applied to the payment of the 
79.3 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
79.4 	to the city, including the tax authorized under subdivision 1. The issuance of bonds under 
79.5 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
79.6 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
79.7 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
79.8 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
79.9 	under Minnesota Statutes, section 475.58, is not required.
79.10 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
79.11 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 30 years 
79.12 	after the tax is first imposed, or (2) when the city council determines that the amount received 
79.13 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 and 
79.14 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
79.15 	3, paragraph (a), plus an amount sufficient to pay the costs related to issuance of any bonds 
79.16 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
79.17 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money remaining 
79.18 	after payment of the allowed costs due to the timing of the termination of the tax under 
79.19 	Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the general fund of 
79.20 	the city. The tax authorized under subdivision 1 may expire at an earlier time if the city so 
79.21 	determines by ordinance.

79.22 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
79.23 	city of Champlin and its chief clerical officer comply with Minnesota Statutes, section 
79.24 	645.021, subdivisions 2 and 3.

79.25 	Sec. 34. CLOQUET AREA FIRE DISTRICT; TAXES AUTHORIZED.
 79.26 		Subdivision 1.Sales and use tax authorization. (a) Notwithstanding Minnesota Statutes, 
79.27 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
79.28 	within the Cloquet Area Fire District at an election as required under Minnesota Statutes, 
79.29 	section 297A.99, subdivision 3, the Cloquet Area Fire District may impose by majority vote 
79.30 	of the governing body of the district a sales and use tax of up to one-half of one percent for 
79.31 	the purpose specified in subdivision 2.
79.32 	(b) Except as otherwise provided in this section, the provisions of Minnesota Statutes, 
79.33 	section 297A.99, govern the imposition, administration, collection, and enforcement of the 
79.34 	tax authorized under this subdivision. In accordance with Minnesota Statutes, section 
80.1 	297A.99, subdivision 11, the commissioner of revenue must remit the proceeds of the tax, 
80.2 	less refunds and a proportionate share of the cost of collection, to the Cloquet Area Fire 
80.3 	District. The tax authorized under this subdivision is in addition to any local sales and use 
80.4 	tax authorized under any other special law.
80.5 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
80.6 	under subdivision 1 must be used by the Cloquet Area Fire District to pay the costs of 
80.7 	collecting and administering the tax, and to finance up to $18,609,000 for the construction 
80.8 	of Ambulance and Fire Station I for the district, as well as securing and paying debt service 
80.9 	on bonds issued to finance all or part of this project.
80.10 		Subd. 3.Bonding authority. (a) The Cloquet Area Fire District may issue bonds under 
80.11 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project 
80.12 	authorized in subdivision 2 and approved by voters as required under Minnesota Statutes, 
80.13 	section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds 
80.14 	issued under this subdivision may not exceed $18,609,000, plus an amount applied to the 
80.15 	payment of the costs of issuing the bonds. The bonds may be paid from or secured by any 
80.16 	funds available to the Cloquet Area Fire District, including the tax authorized under 
80.17 	subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota 
80.18 	Statutes, sections 275.60 and 275.61.
80.19 	(b) The bonds are not included in computing any debt limitation applicable to the Cloquet 
80.20 	Area Fire District. Any levy of taxes under Minnesota Statutes, section 475.61, to pay 
80.21 	principal of and interest on the bonds is not subject to any levy limitation. A separate election 
80.22 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
80.23 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
80.24 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
80.25 	after the tax is first authorized, or (2) when the Cloquet Area Fire District determines that 
80.26 	the amount received from the tax is sufficient to pay for the project cost authorized under 
80.27 	subdivision 2 if approved by voters as required under Minnesota Statutes, section 297A.99, 
80.28 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
80.29 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
80.30 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
80.31 	any funds remaining after payment of the allowed costs due to the timing of the termination 
80.32 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
80.33 	general fund of the district. The tax authorized under subdivision 1 may expire at an earlier 
80.34 	time if the governing body of the district so determines.

81.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
81.2 	Cloquet Area Fire District and its chief clerical officer comply with Minnesota Statutes, 
81.3 	section 645.021, subdivisions 2 and 3.

81.4 	Sec. 35. CITY OF COON RAPIDS; TAXES AUTHORIZED.
 81.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
81.6 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
81.7 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
81.8 	city of Coon Rapids may impose by ordinance a sales and use tax of up to one-half of one 
81.9 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
81.10 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
81.11 	administration, collection, and enforcement of the tax authorized under this subdivision. 
81.12 	The tax authorized under this subdivision is in addition to any local sales and use tax 
81.13 	authorized under any other special law.
81.14 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
81.15 	under subdivision 1 must be used by the city to pay for the following projects in the city, 
81.16 	including the costs of collecting and administering the tax and securing and paying debt 
81.17 	service on bonds issued to finance all or part of the projects:
81.18 	(1) $40,000,000 for renovation and expansion of the police department and city center 
81.19 	facility, including the city hall and civic center; and
81.20 	(2) $40,000,000 for the construction of a new community center and expansion of the 
81.21 	Coon Rapids Ice Center.
81.22 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
81.23 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
81.24 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
81.25 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
81.26 	subdivision may not exceed $80,000,000, plus an amount applied to the payment of the 
81.27 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
81.28 	to the city, including the tax authorized under subdivision 1. The issuance of bonds under 
81.29 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
81.30 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
81.31 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
81.32 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
81.33 	under Minnesota Statutes, section 475.58, is not required.
82.1 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
82.2 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 25 years 
82.3 	after the tax is first imposed, or (2) when the city council determines that the amount received 
82.4 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
82.5 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
82.6 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
82.7 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
82.8 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
82.9 	any money remaining after payment of the allowed costs due to the timing of the termination 
82.10 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
82.11 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
82.12 	if the city so determines by ordinance.

82.13 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
82.14 	city of Coon Rapids and its chief clerical officer comply with Minnesota Statutes, section 
82.15 	645.021, subdivisions 2 and 3.

82.16 	Sec. 36. DOUGLAS COUNTY; TAXES AUTHORIZED.
 82.17 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
82.18 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
82.19 	as required under Minnesota Statutes, section 297A.99, subdivision 3, Douglas County may 
82.20 	impose by ordinance a sales and use tax of up to one-quarter of one percent for the purposes 
82.21 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
82.22 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
82.23 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
82.24 	subdivision is in addition to any local sales and use tax imposed under any other special 
82.25 	law.
82.26 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
82.27 	under subdivision 1 must be used by the county to pay the costs of collecting and 
82.28 	administering the tax and to finance up to $18,500,000, plus associated bonding costs, for 
82.29 	the construction of a new library.
82.30 		Subd. 3.Bonding authority. (a) The county may issue bonds under Minnesota Statutes, 
82.31 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
82.32 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
82.33 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
82.34 	subdivision may not exceed $18,500,000, plus an amount applied to the payment of the 
83.1 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
83.2 	to the county, including the tax authorized under subdivision 1. The issuance of bonds under 
83.3 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
83.4 	(b) The bonds are not included in computing any debt limitation applicable to the county. 
83.5 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
83.6 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
83.7 	under Minnesota Statutes, section 475.58, is not required.
83.8 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
83.9 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) ten years 
83.10 	after the tax is first imposed, or (2) when the county board determines that the amount 
83.11 	received from the tax is sufficient to pay for the project costs authorized under subdivision 
83.12 	2 if approved by the voters as required under Minnesota Statutes, section 297A.99, 
83.13 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
83.14 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
83.15 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
83.16 	any money remaining after payment of the allowed costs due to the timing of the termination 
83.17 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
83.18 	general fund of the county. The tax authorized under subdivision 1 may expire at an earlier 
83.19 	time if the county so determines by ordinance.

83.20 	EFFECTIVE DATE. This section is effective the day after the governing body of 
83.21 	Douglas County and its chief clerical officer comply with Minnesota Statutes, section 
83.22 	645.021, subdivisions 2 and 3.

83.23 	Sec. 37. CITY OF FOREST LAKE; TAXES AUTHORIZED.
 83.24 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
83.25 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
83.26 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
83.27 	city of Forest Lake may impose by ordinance a sales and use tax of up to one-half of one 
83.28 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
83.29 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
83.30 	administration, collection, and enforcement of the tax authorized under this subdivision. 
83.31 	The tax authorized under this subdivision is in addition to any local sales and use tax imposed 
83.32 	under any other special law.
83.33 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
83.34 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
84.1 	the tax and to finance up to $50,000,000, plus associated bonding costs, for construction of 
84.2 	a new public works facility.
84.3 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
84.4 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
84.5 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
84.6 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
84.7 	subdivision may not exceed $50,000,000, plus an amount applied to the payment of the 
84.8 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
84.9 	to the city, including the tax authorized under subdivision 1. The issuance of bonds under 
84.10 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
84.11 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
84.12 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
84.13 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
84.14 	under Minnesota Statutes, section 475.58, is not required.
84.15 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
84.16 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
84.17 	after the tax is first imposed, or (2) when the city council determines that the amount received 
84.18 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 if 
84.19 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
84.20 	3, paragraph (a), plus an amount sufficient to pay the costs related to issuance of any bonds 
84.21 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
84.22 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money remaining 
84.23 	after payment of the allowed costs due to the timing of the termination of the tax under 
84.24 	Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the general fund of 
84.25 	the city. The tax authorized under subdivision 1 may expire at an earlier time if the city so 
84.26 	determines by ordinance.

84.27 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
84.28 	city of Forest Lake and its chief clerical officer comply with Minnesota Statutes, section 
84.29 	645.021, subdivisions 2 and 3.

84.30 	Sec. 38. ISANTI COUNTY; TAXES AUTHORIZED.
 84.31 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
84.32 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
84.33 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, Isanti 
84.34 	County may impose, by ordinance, a sales and use tax of up to one-quarter percent for the 
85.1 	purposes specified in subdivision 2. Except as otherwise provided in this section, the 
85.2 	provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
85.3 	collection, and enforcement of the tax authorized under this subdivision. The tax authorized 
85.4 	under this subdivision is in addition to any local sales and use tax imposed under any other 
85.5 	special law.
85.6 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
85.7 	under subdivision 1 must be used by the county to pay the costs of collecting and 
85.8 	administering the tax, and to finance up to $25,000,000 for construction of the new highway 
85.9 	department facility, as well as the associated bond costs for any bonds issued under 
85.10 	subdivision 3.
85.11 		Subd. 3.Bonding authority. (a) The county may issue bonds under Minnesota Statutes, 
85.12 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
85.13 	2. The aggregate principal amount of bonds issued under this subdivision may not exceed 
85.14 	$25,000,000, plus an amount applied to the payment of costs of issuing the bonds.
85.15 	(b) The bonds may be paid from or secured by any money available to the county, 
85.16 	including the tax authorized under subdivision 1. The issuance of bonds under this 
85.17 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
85.18 	(c) The bonds are not included in computing any debt limitation applicable to the county. 
85.19 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
85.20 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
85.21 	under Minnesota Statutes, section 475.58, is not required.
85.22 		Subd. 4.Termination of taxes. The tax authorized under subdivision 1 expires at the 
85.23 	earlier of: (1) 25 years after the tax is first imposed; or (2) when the county determines that 
85.24 	it has received from this tax $25,000,000 to fund the project listed in subdivision 2, plus an 
85.25 	amount sufficient to pay costs related to issuance of any bonds authorized under subdivision 
85.26 	3, including interest on the bonds. Except as otherwise provided in Minnesota Statutes, 
85.27 	section 297A.99, subdivision 3, paragraph (f), any money remaining after payment of the 
85.28 	allowed costs due to timing of the termination of the tax under Minnesota Statutes, section 
85.29 	297A.99, subdivision 12, shall be placed in the county's general fund. The tax authorized 
85.30 	under subdivision 1 may expire at an earlier time if the county determines by ordinance.

85.31 	EFFECTIVE DATE. This section is effective the day after the governing body of Isanti 
85.32 	County and its chief clerical officer comply with Minnesota Statutes, section 645.021, 
85.33 	subdivisions 2 and 3.

86.1 	Sec. 39. CITY OF LANESBORO; TAXES AUTHORIZED.
 86.2 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
86.3 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
86.4 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
86.5 	city of Lanesboro may impose by ordinance a sales and use tax of up to one-half of one 
86.6 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
86.7 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
86.8 	administration, collection, and enforcement of the tax authorized under this subdivision. 
86.9 	The tax authorized under this subdivision is in addition to any local sales and use tax imposed 
86.10 	under any other special law.
86.11 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
86.12 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
86.13 	the tax and to finance up to $500,000 for rehabilitation and improvements to Sylvan Park.
86.14 		Subd. 3.Bonding authority. (a) The city of Lanesboro may issue bonds under Minnesota 
86.15 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
86.16 	subdivision 2 and approved by the voters at an election as required under Minnesota Statutes, 
86.17 	section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds 
86.18 	issued under this subdivision may not exceed $500,000, plus an amount applied to the 
86.19 	payment of the costs of issuing the bonds. The bonds may be paid from or secured by any 
86.20 	money available to the city, including the tax authorized under subdivision 1. The issuance 
86.21 	of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
86.22 	275.61.
86.23 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
86.24 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
86.25 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
86.26 	under Minnesota Statutes, section 475.58, is not required.
86.27 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
86.28 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) five years 
86.29 	after the tax is first imposed, or (2) when the city council determines that the amount received 
86.30 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
86.31 	projects approved by the voters at an election as required under Minnesota Statutes, section 
86.32 	297A.99, subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to 
86.33 	issuance of any bonds authorized under subdivision 3, including interest on the bonds. 
86.34 	Except as otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, 
87.1 	paragraph (f), any money remaining after payment of the allowed costs due to the timing 
87.2 	of the termination of the tax under Minnesota Statutes, section 297A.99, subdivision 12, 
87.3 	must be placed in the general fund of the city. The tax authorized under subdivision 1 may 
87.4 	expire at an earlier time if the city so determines by ordinance.

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

87.8 	Sec. 40. CITY OF MAPLEWOOD; TAXES AUTHORIZED.
 87.9 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
87.10 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
87.11 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of Maplewood 
87.12 	may impose by ordinance a sales and use tax of up to one-half percent for the purposes 
87.13 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
87.14 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
87.15 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
87.16 	subdivision is in addition to any local sales and use tax imposed under any other special 
87.17 	law.
87.18 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
87.19 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
87.20 	the tax and paying for the following projects in the city, plus associated costs related to the 
87.21 	issuance of bonds used to finance all or part of the following projects:
87.22 	(1) $25,000,000 for the East Metro Public Safety Training Facility; and
87.23 	(2) $48,000,000 for the Maplewood Community Center.
87.24 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
87.25 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
87.26 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
87.27 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
87.28 	subdivision may not exceed $73,000,000, plus an amount applied to the payment of the 
87.29 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
87.30 	to the city, including the tax authorized under subdivision 1. The issuance of bonds under 
87.31 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
87.32 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
87.33 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
88.1 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
88.2 	under Minnesota Statutes, section 475.58, is not required.
88.3 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
88.4 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
88.5 	after the tax is first imposed, or (2) when the city council determines that the amount received 
88.6 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
88.7 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
88.8 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
88.9 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
88.10 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
88.11 	any money remaining after payment of the allowed costs due to the timing of the termination 
88.12 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
88.13 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
88.14 	time if the city so determines by ordinance.

88.15 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
88.16 	city of Maplewood and its chief clerical officer comply with Minnesota Statutes, section 
88.17 	645.021, subdivisions 2 and 3.

88.18 	Sec. 41. CITY OF MINNETONKA; TAXES AUTHORIZED.
 88.19 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
88.20 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
88.21 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
88.22 	city of Minnetonka may impose by ordinance a sales and use tax of up to one-half of one 
88.23 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
88.24 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
88.25 	administration, collection, and enforcement of the tax authorized under this subdivision. 
88.26 	The tax authorized under this subdivision is in addition to any local sales and use tax 
88.27 	authorized under any other special law.
88.28 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
88.29 	under subdivision 1 must be used by the city to pay for the following projects in the city, 
88.30 	including the costs of collecting and administering the tax and securing and paying debt 
88.31 	service on bonds issued to finance all or part of the following projects:
88.32 	(1) $13,000,000 for the new construction of Fire Station 2;
88.33 	(2) $17,600,000 for the new construction of Fire Station 3; and
89.1 	(3) $35,000,000 for renovations to The Marsh health and wellness center.
89.2 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
89.3 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
89.4 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
89.5 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
89.6 	subdivision may not exceed $65,600,000, plus an amount applied to the payment of the 
89.7 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
89.8 	to the city, including the tax authorized under subdivision 1. The issuance of bonds under 
89.9 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
89.10 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
89.11 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
89.12 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
89.13 	under Minnesota Statutes, section 475.58, is not required.
89.14 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
89.15 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 30 years 
89.16 	after the tax is first imposed, or (2) when the city council determines that the amount received 
89.17 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
89.18 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
89.19 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
89.20 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
89.21 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
89.22 	any money remaining after payment of the allowed costs due to the timing of the termination 
89.23 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
89.24 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
89.25 	time if the city so determines by ordinance.

89.26 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
89.27 	city of Minnetonka and its chief clerical officer comply with Minnesota Statutes, section 
89.28 	645.021, subdivisions 2 and 3.

89.29 	Sec. 42. CITY OF NORTHFIELD; TAXES AUTHORIZED.
 89.30 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
89.31 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
89.32 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
89.33 	city of Northfield may impose by ordinance a sales and use tax of up to one-half of one 
89.34 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
90.1 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
90.2 	administration, collection, and enforcement of the tax authorized under this subdivision. 
90.3 	The tax authorized under this subdivision is in addition to any local sales and use tax imposed 
90.4 	under any other special law.
90.5 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
90.6 	under subdivision 1 must be used by the city to pay for the following projects in the city, 
90.7 	including the costs of collecting and administering the tax and to pay or finance the costs 
90.8 	of the following projects, plus costs of issuance and debt service on associated bonds:
90.9 	(1) $2,800,000 for the acquisition, rehabilitation, and betterment of the Northfield Public 
90.10 	Library;
90.11 	(2) $2,800,000 for the acquisition, rehabilitation, and betterment of the Northfield 
90.12 	Community Resource Center; and
90.13 	(3) $7,500,000 for the acquisition and betterment of interconnected city Riverfront Parks.
90.14 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
90.15 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
90.16 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
90.17 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
90.18 	subdivision may not exceed $13,100,000, plus an amount applied to the payment of the 
90.19 	costs of issuing the bonds. The bonds may be issued as general obligations of the city and 
90.20 	may be paid from or secured by any money available to the city, including the tax authorized 
90.21 	under subdivision 1. The issuance of bonds under this subdivision is not subject to Minnesota 
90.22 	Statutes, sections 275.60 and 275.61.
90.23 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
90.24 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
90.25 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
90.26 	under Minnesota Statutes, section 475.58, is not required.
90.27 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
90.28 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
90.29 	after the tax is first imposed, or (2) when the city council determines that the amount received 
90.30 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
90.31 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
90.32 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
90.33 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
90.34 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
91.1 	any money remaining after payment of the allowed costs due to the timing of the termination 
91.2 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
91.3 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
91.4 	time if the city so determines by ordinance.

91.5 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
91.6 	city of Northfield and its chief clerical officer comply with Minnesota Statutes, section 
91.7 	645.021, subdivisions 2 and 3.

91.8 	Sec. 43. CITY OF OAK PARK HEIGHTS; TAXES AUTHORIZED.
 91.9 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
91.10 	section 297A.99, subdivision 2, paragraphs (a) and (b), or 477A.016, or any other law, 
91.11 	ordinance, or city charter, and if approved by the voters at a general election as required 
91.12 	under Minnesota Statutes, section 297A.99, subdivision 3, the city of Oak Park Heights 
91.13 	may impose by ordinance a sales and use tax of up to one-half percent for the purposes 
91.14 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
91.15 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
91.16 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
91.17 	subdivision is in addition to any local sales and use tax imposed under any other special 
91.18 	law.
91.19 		Subd. 2.Use of sales and use tax revenues. (a) The revenues derived from the tax 
91.20 	authorized under subdivision 1 must be used by the city to pay for the following projects 
91.21 	in the city, including the costs of collecting and administering the tax and securing and 
91.22 	paying debt service on bonds issued to finance all or part of the following projects:
91.23 	(1) $13,000,000 for water main infrastructure improvements;
91.24 	(2) $3,000,000 for water tower infrastructure improvements; and
91.25 	(3) $25,000,000 for a perfluoroalkyl and polyfluoralkyl substances (PFAS) removal 
91.26 	water treatment facility.
91.27 	(b) The city must adopt an amended resolution in support of the use of revenues from 
91.28 	the tax authorized under subdivision 1 for the uses listed in paragraph (a). The resolution 
91.29 	must include the components of the resolution required under Minnesota Statutes, section 
91.30 	297A.99, subdivision 2, paragraph (a), for each project listed in paragraph (a). The city 
91.31 	must submit the resolution to the state auditor no later than August 31 of the year the city 
91.32 	presents the tax for voter approval as required under Minnesota Statutes, section 297A.99, 
91.33 	subdivision 3, paragraph (a). The question to approve the tax as required under Minnesota 
92.1 	Statutes, section 297A.99, subdivision 3, paragraph (a), must indicate the purposes for which 
92.2 	the revenues must be used as included in the amended resolution.
92.3 	(c) If the city does not adopt and submit the amended resolution under paragraph (b), 
92.4 	the question presented to the voters under Minnesota Statutes, section 297A.99, subdivision 
92.5 	3, paragraph (a), must not include, and revenues from the tax authorized under subdivision 
92.6 	1 must not be used for, the purposes specified in paragraph (a).
92.7 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
92.8 	chapter 475, to finance all or a portion of the costs of the water infrastructure facilities and 
92.9 	systems authorized in subdivision 2 and approved by the voters as required under Minnesota 
92.10 	Statutes, section 297A.99, subdivision 3, paragraph (a). The aggregate principal amount of 
92.11 	bonds issued under this subdivision may not exceed $41,000,000 for the projects listed in 
92.12 	subdivision 2 plus an amount to be applied to the payment of the costs of issuing the bonds.
92.13 	(b) The bonds may be paid from or secured by any money available to the city of Oak 
92.14 	Park Heights, including the tax authorized under subdivision 1 and the full faith and credit 
92.15 	of the city. The issuance of bonds under this subdivision is not subject to Minnesota Statutes, 
92.16 	sections 275.60 and 275.61.
92.17 	(c) The bonds are not included in computing any debt limitation applicable to the city 
92.18 	of Oak Park Heights and any levy of taxes under Minnesota Statutes, section 475.61, to pay 
92.19 	principal and interest on the bonds is not subject to any levy limitation. A separate election 
92.20 	to approve the bonds under Minnesota Statutes, section 475.58, is not required.
92.21 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
92.22 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
92.23 	after being first imposed, or (2) when the city council determines that $41,000,000 has been 
92.24 	received from the tax to fund the project authorized under subdivision 2, plus an amount 
92.25 	sufficient to pay the costs related to issuance of any bonds authorized under subdivision 3, 
92.26 	including interest on the bonds. Except as otherwise provided in Minnesota Statutes, section 
92.27 	297A.99, subdivision 3, paragraph (f), any money remaining after payment of the allowed 
92.28 	costs due to the timing of the termination of the tax under Minnesota Statutes, section 
92.29 	297A.99, subdivision 12, shall be placed in the general fund of the city. The tax authorized 
92.30 	under subdivision 1 may expire at an earlier time if the city so determines by ordinance.

92.31 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
92.32 	city of Oak Park Heights and its chief clerical officer comply with Minnesota Statutes, 
92.33 	section 645.021, subdivisions 2 and 3.

93.1 	Sec. 44. CITY OF OSSEO; TAXES AUTHORIZED.
 93.2 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
93.3 	section 297A.99, subdivision 2, paragraph (b), or 477A.016, or any other law, ordinance, 
93.4 	or city charter, and if approved by the voters at an election as required under Minnesota 
93.5 	Statutes, section 297A.99, subdivision 3, the city of Osseo may impose by ordinance a sales 
93.6 	and use tax of up to one-half percent for the purposes specified in subdivision 2. Except as 
93.7 	otherwise provided in this section, the provisions of Minnesota Statutes, section 297A.99, 
93.8 	govern the imposition, administration, collection, and enforcement of the tax authorized 
93.9 	under this subdivision. The tax authorized under this subdivision is in addition to any local 
93.10 	sales and use tax imposed under any other special law.
93.11 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
93.12 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
93.13 	the tax and paying for the following projects in the city, including securing and paying debt 
93.14 	service on bonds issued to finance all or part of the following projects:
93.15 	(1) $7,000,000 for the Boerboom Park Community Center Hub Project; and
93.16 	(2) $3,000,000 for the City Hall Renovations Project, including the renovation and 
93.17 	betterment of city hall and associated infrastructure as part of the City Campus Project.
93.18 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
93.19 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
93.20 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
93.21 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
93.22 	subdivision may not exceed $10,000,000 for the projects listed in subdivision 2, plus an 
93.23 	amount to be applied to the payment of the costs of issuing the bonds.
93.24 	(b) The bonds may be paid from or secured by any money available to the city of Osseo, 
93.25 	including the tax authorized under subdivision 1. The issuance of bonds under this 
93.26 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
93.27 	(c) The bonds are not included in computing any debt limitation applicable to the city 
93.28 	of Osseo, and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal 
93.29 	and interest on the bonds is not subject to any levy limitation. A separate election to approve 
93.30 	the bonds under Minnesota Statutes, section 475.58, is not required.
93.31 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
93.32 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
93.33 	after the tax is first imposed, or (2) when the city council determines that the amount received 
94.1 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
94.2 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
94.3 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
94.4 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
94.5 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
94.6 	any money remaining after payment of the allowed costs due to the timing of the termination 
94.7 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
94.8 	general fund of the city. The tax imposed under subdivision 1 may expire at an earlier time 
94.9 	if the city so determines by ordinance.

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

94.13 	Sec. 45. CITY OF OWATONNA; TAXES AUTHORIZED.
 94.14 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
94.15 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
94.16 	at a general election as required under Minnesota Statutes, section 297A.99, subdivision 3, 
94.17 	the city of Owatonna may impose by ordinance a sales and use tax of up to one-half percent 
94.18 	for the purposes specified in subdivision 2. Except as otherwise provided in this section, 
94.19 	the provisions of Minnesota Statutes, section 297A.99, govern the imposition, administration, 
94.20 	collection, and enforcement of the tax authorized under this subdivision. The tax imposed 
94.21 	under this subdivision is in addition to any local sales and use tax authorized under any 
94.22 	other special law.
94.23 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
94.24 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
94.25 	the tax and to finance $75,000,000, plus associated bonding costs, for the construction of 
94.26 	a community center.
94.27 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
94.28 	chapter 475, to finance all or a portion of the costs of the facilities authorized in subdivision 
94.29 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
94.30 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
94.31 	subdivision may not exceed $75,000,000 for the projects listed in subdivision 2 plus an 
94.32 	amount to be applied to the payment of the costs of issuing the bonds.
94.33 	(b) The bonds may be paid from or secured by any money available to the city, including 
94.34 	the tax authorized under subdivision 1 and the full faith and credit of the city. The issuance 
95.1 	of bonds under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 
95.2 	275.61.
95.3 	(c) The bonds are not included in computing any debt limitation applicable to the city, 
95.4 	and any levy of taxes under Minnesota Statutes, section 475.61, to pay principal and interest 
95.5 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
95.6 	under Minnesota Statutes, section 475.58, is not required.
95.7 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
95.8 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 25 years 
95.9 	after being first imposed, or (2) when the city council determines that the amount received 
95.10 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
95.11 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
95.12 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
95.13 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
95.14 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
95.15 	any money remaining after payment of the allowed costs due to the timing of the termination 
95.16 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, shall be placed in the 
95.17 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
95.18 	time if the city so determines by ordinance.

95.19 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
95.20 	city of Owatonna and its chief clerical officer comply with Minnesota Statutes, section 
95.21 	645.021, subdivisions 2 and 3.

95.22 	Sec. 46. CITY OF PLYMOUTH; TAXES AUTHORIZED.
 95.23 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
95.24 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
95.25 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of Plymouth 
95.26 	may impose by ordinance a sales and use tax of up to one-half percent for the purposes 
95.27 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
95.28 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
95.29 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
95.30 	subdivision is in addition to any local sales and use tax imposed under any other special 
95.31 	law.
95.32 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
95.33 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
96.1 	the tax and paying for the following projects in the city, plus associated costs related to the 
96.2 	issuance of bonds used to finance all or part of the following projects:
96.3 	(1) $55,000,000 for expansion and renovation of the Plymouth Ice Center;
96.4 	(2) $55,000,000 for expansion of the Plymouth Community Center Fieldhouse; and
96.5 	(3) $25,000,000 for the Four Seasons Regional Sports Complex.
96.6 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
96.7 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
96.8 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
96.9 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
96.10 	subdivision may not exceed $135,000,000, plus an amount applied to the payment of the 
96.11 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
96.12 	to the city, including the tax authorized under subdivision 1. The issuance of bonds under 
96.13 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
96.14 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
96.15 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
96.16 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
96.17 	under Minnesota Statutes, section 475.58, is not required.
96.18 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
96.19 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
96.20 	after the tax is first imposed, or (2) when the city council determines that the amount received 
96.21 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
96.22 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
96.23 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
96.24 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
96.25 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
96.26 	any money remaining after payment of the allowed costs due to the timing of the termination 
96.27 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
96.28 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
96.29 	time if the city so determines by ordinance.

96.30 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
96.31 	city of Plymouth and its chief clerical officer comply with Minnesota Statutes, section 
96.32 	645.021, subdivisions 2 and 3.

97.1 	Sec. 47. CITY OF ROBBINSDALE; TAXES AUTHORIZED.
 97.2 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
97.3 	section 477A.016, or any other law, ordinance, or city charter, and if approved by the voters 
97.4 	at an election as required under Minnesota Statutes, section 297A.99, subdivision 3, the 
97.5 	city of Robbinsdale may impose by ordinance a sales and use tax of up to one-half of one 
97.6 	percent for the purposes specified in subdivision 2. Except as otherwise provided in this 
97.7 	section, the provisions of Minnesota Statutes, section 297A.99, govern the imposition, 
97.8 	administration, collection, and enforcement of the tax authorized under this subdivision. 
97.9 	The tax authorized under this subdivision is in addition to any local sales and use tax 
97.10 	authorized under any other special law.
97.11 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
97.12 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
97.13 	the tax and to finance up to $40,000,000, plus associated bonding costs, for the Public Works 
97.14 	Facility Project.
97.15 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
97.16 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
97.17 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
97.18 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
97.19 	subdivision may not exceed $40,000,000, plus an amount applied to the payment of the 
97.20 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
97.21 	to the city, including the tax authorized under subdivision 1. The issuance of bonds under 
97.22 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
97.23 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
97.24 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
97.25 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
97.26 	under Minnesota Statutes, section 475.58, is not required.
97.27 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
97.28 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
97.29 	after the tax is first imposed, or (2) when the city council determines that the amount received 
97.30 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 if 
97.31 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
97.32 	3, paragraph (a), plus an amount sufficient to pay the costs related to issuance of any bonds 
97.33 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
97.34 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money remaining 
98.1 	after payment of the allowed costs due to the timing of the termination of the tax under 
98.2 	Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the general fund of 
98.3 	the city. The tax authorized under subdivision 1 may expire at an earlier time if the city so 
98.4 	determines by ordinance.

98.5 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
98.6 	city of Robbinsdale and its chief clerical officer comply with Minnesota Statutes, section 
98.7 	645.021, subdivisions 2 and 3.

98.8 	Sec. 48. CITY OF ROSEAU; TAXES AUTHORIZED.
 98.9 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
98.10 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
98.11 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of Roseau 
98.12 	may impose by ordinance a sales and use tax of up to one-half of one percent for the purposes 
98.13 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
98.14 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
98.15 	enforcement of the tax authorized under this subdivision. The tax imposed under this 
98.16 	subdivision is in addition to any local sales and use tax authorized under any other special 
98.17 	law.
98.18 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
98.19 	under subdivision 1 must be used by the city of Roseau to pay the costs of collecting and 
98.20 	administering the tax and paying for the following projects in the city, plus associated costs 
98.21 	related to the issuance of bonds used to finance all or part of the following projects:
98.22 	(1) $4,300,000 for renovation of the Roseau Memorial Arena; and
98.23 	(2) $8,200,000 for the construction of a new community and wellness center.
98.24 		Subd. 3.Bonding authority. (a) The city of Roseau may issue bonds under Minnesota 
98.25 	Statutes, chapter 475, to finance all or a portion of the costs of the projects authorized in 
98.26 	subdivision 2 and approved by the voters as required under Minnesota Statutes, section 
98.27 	297A.99, subdivision 3, paragraph (a). The aggregate principal amount of bonds issued 
98.28 	under this subdivision may not exceed $12,500,000, plus an amount applied to the payment 
98.29 	of the costs of issuing the bonds. The bonds may be paid from or secured by any money 
98.30 	available to the city, including the tax authorized under subdivision 1. The issuance of bonds 
98.31 	under this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
98.32 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
98.33 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
99.1 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
99.2 	under Minnesota Statutes, section 475.58, is not required.
99.3 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
99.4 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 30 years 
99.5 	after the tax is first imposed, or (2) when the city council determines that the amount received 
99.6 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
99.7 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
99.8 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
99.9 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
99.10 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
99.11 	any money remaining after payment of the allowed costs due to the timing of the termination 
99.12 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
99.13 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
99.14 	time if the city so determines by ordinance.

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

99.18 	Sec. 49. SHERBURNE COUNTY; TAXES AUTHORIZED.
 99.19 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
99.20 	sections 297A.99, subdivision 2, paragraph (b); 477A.016; or any other law or ordinance, 
99.21 	and if approved by the voters at an election as required under Minnesota Statutes, section 
99.22 	297A.99, subdivision 3, Sherburne County may impose by ordinance a sales and use tax of 
99.23 	up to one-quarter percent for the purposes specified in subdivision 2. Except as otherwise 
99.24 	provided in this section, the provisions of Minnesota Statutes, section 297A.99, govern the 
99.25 	imposition, administration, collection, and enforcement of the tax authorized under this 
99.26 	subdivision. The tax authorized under this subdivision is in addition to any local sales and 
99.27 	use tax imposed under any other special law.
99.28 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
99.29 	under subdivision 1 must be used by the county to pay the costs of collecting and 
99.30 	administering the tax and to finance up to $75,000,000, plus associated bonding costs, for 
99.31 	a law enforcement center, which includes a jail.
99.32 		Subd. 3.Bonding authority. (a) The county may issue bonds under Minnesota Statutes, 
99.33 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
99.34 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
100.1 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
100.2 	subdivision may not exceed $75,000,000, plus an amount applied to the payment of the 
100.3 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
100.4 	to the county, including the tax authorized under subdivision 1. The issuance of bonds under 
100.5 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
100.6 	(b) The bonds are not included in computing any debt limitation applicable to the county. 
100.7 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
100.8 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
100.9 	under Minnesota Statutes, section 475.58, is not required.
100.10 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
100.11 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
100.12 	after the tax is first imposed, or (2) when the county determines that the amount received 
100.13 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 if 
100.14 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
100.15 	3, paragraph (a), plus an amount sufficient to pay the costs related to issuance of any bonds 
100.16 	authorized under subdivision 3, including interest on the bonds. Except as otherwise provided 
100.17 	in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), any money remaining 
100.18 	after payment of the allowed costs due to the timing of the termination of the tax under 
100.19 	Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the general fund of 
100.20 	the county. The tax authorized under subdivision 1 may expire at an earlier time if the county 
100.21 	so determines by ordinance.

100.22 	EFFECTIVE DATE. This section is effective the day after the governing body of 
100.23 	Sherburne County and its chief clerical officer comply with Minnesota Statutes, section 
100.24 	645.021, subdivisions 2 and 3.

100.25 	Sec. 50. CITY OF ST. CLOUD; TAXES AUTHORIZED.
 100.26 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
100.27 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
100.28 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of St. Cloud 
100.29 	may impose by ordinance a sales and use tax of up to one-quarter percent for the purposes 
100.30 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
100.31 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
100.32 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
100.33 	subdivision is in addition to any local sales and use tax imposed under any other special 
100.34 	law.
101.1 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
101.2 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
101.3 	the tax and:
101.4 	(1) to finance up to $7,000,000, plus associated bonding costs, for an outdoor water park 
101.5 	adjacent to the St. Cloud Aquatics Center; or
101.6 	(2) to otherwise fund up to $7,000,000 for an outdoor water park adjacent to the St. 
101.7 	Cloud Aquatics Center.
101.8 		Subd. 3.Bonding authority; voter approval. (a) The city may issue bonds under 
101.9 	Minnesota Statutes, chapter 475, to finance all or a portion of the costs of the project 
101.10 	authorized in subdivision 2. The aggregate principal amount of bonds issued under this 
101.11 	subdivision may not exceed $7,000,000, plus an amount applied to the payment of the costs 
101.12 	of issuing the bonds. The bonds may be paid from or secured by any money available to 
101.13 	the city, including the tax authorized under subdivision 1. The issuance of bonds under this 
101.14 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
101.15 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
101.16 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
101.17 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
101.18 	under Minnesota Statutes, section 475.58, is not required.
101.19 	(c) Voter approval as required under Minnesota Statutes, section 297A.99, subdivision 
101.20 	3, paragraph (a), applies regardless of whether the city issues bonds under paragraph (a) or 
101.21 	otherwise funds the project authorized in subdivision 2.
101.22 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
101.23 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) three 
101.24 	years after the tax is first imposed, or (2) when the city council determines that the amount 
101.25 	received from the tax is sufficient to pay for the project costs authorized under subdivision 
101.26 	2 if approved by the voters as required under Minnesota Statutes, section 297A.99, 
101.27 	subdivision 3, paragraph (a), plus, if applicable, an amount sufficient to pay the costs related 
101.28 	to issuance of any bonds authorized under subdivision 3, including interest on the bonds. 
101.29 	Except as otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, 
101.30 	paragraph (f), any money remaining after payment of the allowed costs due to the timing 
101.31 	of the termination of the tax under Minnesota Statutes, section 297A.99, subdivision 12, 
101.32 	must be placed in the general fund of the city. The tax authorized under subdivision 1 may 
101.33 	expire at an earlier time if the city so determines by ordinance.

102.1 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
102.2 	city of St. Cloud and its chief clerical officer comply with Minnesota Statutes, section 
102.3 	645.021, subdivisions 2 and 3.

102.4 	Sec. 51. CITY OF TAYLORS FALLS; TAXES AUTHORIZED.
 102.5 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
102.6 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
102.7 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of Taylors 
102.8 	Falls may impose by ordinance a sales and use tax of up to one-half percent for the purposes 
102.9 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
102.10 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
102.11 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
102.12 	subdivision is in addition to any local sales and use tax imposed under any other special 
102.13 	law.
102.14 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
102.15 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
102.16 	the tax and paying for the following projects in the city, plus associated costs related to the 
102.17 	issuance of bonds used to finance all or part of the following projects:
102.18 	(1) $600,000 for community center improvements;
102.19 	(2) $1,000,000 for the Taylors Falls River Walk improvements and trail system; and
102.20 	(3) $400,000 for development of a town square.
102.21 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
102.22 	chapter 475, to finance all or a portion of the costs of the projects authorized in subdivision 
102.23 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
102.24 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
102.25 	subdivision may not exceed $2,000,000, plus an amount applied to the payment of the costs 
102.26 	of issuing the bonds. The bonds may be paid from or secured by any money available to 
102.27 	the city, including the tax authorized under subdivision 1. The issuance of bonds under this 
102.28 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
102.29 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
102.30 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
102.31 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
102.32 	under Minnesota Statutes, section 475.58, is not required.
103.1 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
103.2 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 20 years 
103.3 	after the tax is first imposed, or (2) when the city council determines that the amount received 
103.4 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
103.5 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
103.6 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
103.7 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
103.8 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
103.9 	any money remaining after payment of the allowed costs due to the timing of the termination 
103.10 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
103.11 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
103.12 	time if the city so determines by ordinance.

103.13 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
103.14 	city of Taylors Falls and its chief clerical officer comply with Minnesota Statutes, section 
103.15 	645.021, subdivisions 2 and 3.

103.16 	Sec. 52. CITY OF VERGAS; TAXES AUTHORIZED.
 103.17 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
103.18 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
103.19 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of Vergas 
103.20 	may impose by ordinance a sales and use tax of up to one-half percent for the purposes 
103.21 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
103.22 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
103.23 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
103.24 	subdivision is in addition to any local sales and use tax imposed under any other special 
103.25 	law.
103.26 		Subd. 2.Use of sales and use tax revenues. (a) The revenues derived from the tax 
103.27 	authorized under subdivision 1 must be used by the city to pay the costs of collecting and 
103.28 	administering the tax and to pay for the following projects in the Vergas Park Improvement 
103.29 	Plan:
103.30 	(1) $240,000 for construction of a new amphitheater and bathhouse; and
103.31 	(2) $45,000 for extension of utilities to the amphitheater.
103.32 	(b) The city must adopt an amended resolution in support of the use of revenues from 
103.33 	the tax authorized under subdivision 1 for the uses listed in paragraph (a). The resolution 
104.1 	must include the components of the resolution required under Minnesota Statutes, section 
104.2 	297A.99, subdivision 2, paragraph (a), for each project listed in paragraph (a). The city 
104.3 	must submit the resolution to the state auditor no later than August 31 of the year the city 
104.4 	presents the tax for voter approval as required under Minnesota Statutes, section 297A.99, 
104.5 	subdivision 3, paragraph (a). The question to approve the tax as required under Minnesota 
104.6 	Statutes, section 297A.99, subdivision 3, paragraph (a), must indicate the purposes for which 
104.7 	the revenues must be used as included in the amended resolution.
104.8 	(c) If the city does not adopt and submit the amended resolution under paragraph (b), 
104.9 	the question presented to the voters under Minnesota Statutes, section 297A.99, subdivision 
104.10 	3, paragraph (a), must not include, and revenues from the tax authorized under subdivision 
104.11 	1 must not be used for, the purposes specified in paragraph (a).
104.12 		Subd. 3.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
104.13 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) five years 
104.14 	after the tax is first imposed, or (2) when the city council determines that the amount received 
104.15 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 if 
104.16 	approved by the voters as required under Minnesota Statutes, section 297A.99, subdivision 
104.17 	3, paragraph (a). Except as otherwise provided in Minnesota Statutes, section 297A.99, 
104.18 	subdivision 3, paragraph (f), any money remaining after payment of the allowed costs due 
104.19 	to the timing of the termination of the tax under Minnesota Statutes, section 297A.99, 
104.20 	subdivision 12, must be placed in the general fund of the city. The tax authorized under 
104.21 	subdivision 1 may expire at an earlier time if the city so determines by ordinance.

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

104.25 	Sec. 53. WASECA COUNTY; TAXES AUTHORIZED.
 104.26 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
104.27 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
104.28 	as required under Minnesota Statutes, section 297A.99, subdivision 3, Waseca County may 
104.29 	impose by ordinance a sales and use tax of up to three-eighths of one percent for the purposes 
104.30 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
104.31 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
104.32 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
104.33 	subdivision is in addition to any local sales and use tax imposed under any other special 
104.34 	law.
105.1 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
105.2 	under subdivision 1 must be used by the county to pay the costs of collecting and 
105.3 	administering the tax and to finance up to $45,000,000, plus associated bonding costs, for 
105.4 	construction of a new judicial center.
105.5 		Subd. 3.Bonding authority. (a) The county may issue bonds under Minnesota Statutes, 
105.6 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
105.7 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
105.8 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
105.9 	subdivision may not exceed $45,000,000, plus an amount applied to the payment of the 
105.10 	costs of issuing the bonds. The bonds may be paid from or secured by any money available 
105.11 	to the county, including the tax authorized under subdivision 1. The issuance of bonds under 
105.12 	this subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
105.13 	(b) The bonds are not included in computing any debt limitation applicable to the county. 
105.14 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
105.15 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
105.16 	under Minnesota Statutes, section 475.58, is not required.
105.17 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
105.18 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 30 years 
105.19 	after the tax is first imposed, or (2) when the county board determines that the amount 
105.20 	received from the tax is sufficient to pay for the project costs authorized under subdivision 
105.21 	2 if approved by the voters as required under Minnesota Statutes, section 297A.99, 
105.22 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
105.23 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
105.24 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
105.25 	any money remaining after payment of the allowed costs due to the timing of the termination 
105.26 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
105.27 	general fund of the county. The tax authorized under subdivision 1 may expire at an earlier 
105.28 	time if the county so determines by ordinance.

105.29 	EFFECTIVE DATE. This section is effective the day after the governing body of 
105.30 	Waseca County and its chief clerical officer comply with Minnesota Statutes, section 
105.31 	645.021, subdivisions 2 and 3.

105.32 	Sec. 54. CITY OF WAYZATA FOOD AND BEVERAGE TAX.
 105.33 		Subdivision 1.Food and beverage tax authorized. Notwithstanding Minnesota Statutes, 
105.34 	section 477A.016, or any ordinance, city charter, or other provision of law, the city of 
106.1 	Wayzata may, by ordinance, impose a sales tax of up to one percent on the gross receipts 
106.2 	on all sales of food and beverages by a restaurant or place of refreshment, as defined by 
106.3 	resolution of the city, that are located within the city. For purposes of this section, "food 
106.4 	and beverages" includes retail on-sale of intoxicating liquor and fermented malt beverages.
106.5 		Subd. 2.Use of proceeds from tax. (a) The proceeds of any tax imposed under 
106.6 	subdivision 1 shall be used by the city to pay all or a portion of the expenses of:
106.7 	(1) operation, maintenance, and capital improvement expenses for city parks;
106.8 	(2) operation and capital improvement expenses related to providing public safety; and
106.9 	(3) costs related to downtown business attraction and retention.
106.10 	(b) Authorized capital expenses include securing or paying debt service on bonds or 
106.11 	other obligations issued to finance the construction of capital improvements to city parks 
106.12 	or public safety facilities.
106.13 		Subd. 3.Collection, administration, and enforcement. If the city desires, it may enter 
106.14 	into an agreement with the commissioner of revenue to administer, collect, and enforce the 
106.15 	tax authorized under subdivision 1. If the commissioner agrees to collect the tax, the 
106.16 	provisions of Minnesota Statutes, section 297A.99, related to collection, administration, 
106.17 	and enforcement apply.

106.18 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
106.19 	city of Wayzata and its chief clerical officer comply with Minnesota Statutes, section 
106.20 	645.021, subdivisions 2 and 3.

106.21 	Sec. 55. CITY OF WINDOM; TAXES AUTHORIZED.
 106.22 		Subdivision 1.Sales and use tax authorization. Notwithstanding Minnesota Statutes, 
106.23 	section 477A.016, or any other law or ordinance, and if approved by the voters at an election 
106.24 	as required under Minnesota Statutes, section 297A.99, subdivision 3, the city of Windom 
106.25 	may impose by ordinance a sales and use tax of up to one-half percent for the purposes 
106.26 	specified in subdivision 2. Except as otherwise provided in this section, the provisions of 
106.27 	Minnesota Statutes, section 297A.99, govern the imposition, administration, collection, and 
106.28 	enforcement of the tax authorized under this subdivision. The tax authorized under this 
106.29 	subdivision is in addition to any local sales and use tax imposed under any other special 
106.30 	law.
106.31 		Subd. 2.Use of sales and use tax revenues. The revenues derived from the tax authorized 
106.32 	under subdivision 1 must be used by the city to pay the costs of collecting and administering 
107.1 	the tax and to finance $8,000,000 for the swimming pool project, plus associated costs 
107.2 	related to the issuance of bonds issued under subdivision 3.
107.3 		Subd. 3.Bonding authority. (a) The city may issue bonds under Minnesota Statutes, 
107.4 	chapter 475, to finance all or a portion of the costs of the project authorized in subdivision 
107.5 	2 and approved by the voters as required under Minnesota Statutes, section 297A.99, 
107.6 	subdivision 3, paragraph (a). The aggregate principal amount of bonds issued under this 
107.7 	subdivision may not exceed $8,000,000, plus an amount applied to the payment of the costs 
107.8 	of issuing the bonds. The bonds may be paid from or secured by any money available to 
107.9 	the city, including the tax authorized under subdivision 1. The issuance of bonds under this 
107.10 	subdivision is not subject to Minnesota Statutes, sections 275.60 and 275.61.
107.11 	(b) The bonds are not included in computing any debt limitation applicable to the city. 
107.12 	Any levy of taxes under Minnesota Statutes, section 475.61, to pay principal of and interest 
107.13 	on the bonds is not subject to any levy limitation. A separate election to approve the bonds 
107.14 	under Minnesota Statutes, section 475.58, is not required.
107.15 		Subd. 4.Termination of taxes. Subject to Minnesota Statutes, section 297A.99, 
107.16 	subdivision 12, the tax authorized under subdivision 1 expires at the earlier of (1) 30 years 
107.17 	after the tax is first imposed, or (2) when the city council determines that the amount received 
107.18 	from the tax is sufficient to pay for the project costs authorized under subdivision 2 for 
107.19 	projects approved by the voters as required under Minnesota Statutes, section 297A.99, 
107.20 	subdivision 3, paragraph (a), plus an amount sufficient to pay the costs related to issuance 
107.21 	of any bonds authorized under subdivision 3, including interest on the bonds. Except as 
107.22 	otherwise provided in Minnesota Statutes, section 297A.99, subdivision 3, paragraph (f), 
107.23 	any money remaining after payment of the allowed costs due to the timing of the termination 
107.24 	of the tax under Minnesota Statutes, section 297A.99, subdivision 12, must be placed in the 
107.25 	general fund of the city. The tax authorized under subdivision 1 may expire at an earlier 
107.26 	time if the city so determines by ordinance.

107.27 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
107.28 	city of Windom and its chief clerical officer comply with Minnesota Statutes, section 
107.29 	645.021, subdivisions 2 and 3.

107.30 	Sec. 56. MODIFICATIONS ALLOWED.
 107.31 	The amendments to Laws 1993, chapter 375, article 9, section 46, as amended, are 
107.32 	allowed notwithstanding Minnesota Statutes, section 297A.99, subdivisions 2, paragraphs 
107.33 	(a) and (b), and 3, paragraph (a).

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

108.2 	ARTICLE 6
108.3 	LOCAL GOVERNMENT AIDS

108.4 	Section 1. Minnesota Statutes 2025 Supplement, section 126C.13, subdivision 4, is amended 
108.5 	to read:
108.6 		Subd. 4.General education aid. For fiscal year 2015 and later, A district's general 
108.7 	education aid equals:
108.8 	(1) general education revenue, excluding operating capital revenue, equity revenue, local 
108.9 	optional revenue, and transition revenue; plus
108.10 	(2) operating capital aid under section 126C.10, subdivision 13b; plus
108.11 	(3) equity aid under section 126C.10, subdivision 30; plus
108.12 	(4) transition aid under section 126C.10, subdivision 33; plus
108.13 	(5) shared time aid under section 126C.01, subdivision 7; plus
108.14 	(6) referendum aid under section 126C.17, subdivisions 7 and, 7a, and 7c; plus
108.15 	(7) online learning aid under section 124D.096; plus
108.16 	(8) local optional aid according to section 126C.10, subdivision 2e, paragraph (f).

108.17 	EFFECTIVE DATE. This section is effective for revenue in fiscal year 2028 and later.

108.18 	Sec. 2. Minnesota Statutes 2024, section 126C.17, is amended by adding a subdivision to 
108.19 	read:
108.20 		Subd. 7c.Seasonal tax base replacement aid. (a) For purposes of this subdivision, 
108.21 	"eligible school district" means a school district for which the seasonal tax base adjustment 
108.22 	factor under paragraph (c) is at least equal to 0.15. A school district determined eligible 
108.23 	under this paragraph for aid in fiscal year 2028 or any later fiscal year remains an eligible 
108.24 	school district for aid in any subsequent fiscal year.
108.25 	(b) An eligible school district's seasonal tax base replacement aid equals the product of 
108.26 	(1) the seasonal tax base adjustment factor, and (2) the district's referendum equalization 
108.27 	levy calculated under subdivision 6, after any adjustment under subdivisions 7a and 7b.
108.28 	(c) A district's seasonal tax base adjustment factor equals the lesser of 0.50 or the ratio 
108.29 	of (1) the seasonal market value for the district, to (2) the sum of the referendum market 
108.30 	value and the seasonal market value for the district. For the purposes of this paragraph, 
109.1 	"seasonal market value" means the market value of all taxable property classified as class 
109.2 	4c(12) under section 273.13.
109.3 	(d) The amount calculated under paragraph (b) must be used to reduce the district's 
109.4 	referendum levy determined after the adjustments under subdivisions 7a and 7b.

109.5 	EFFECTIVE DATE. This section is effective for taxes payable in 2027 and later.

109.6 	Sec. 3. Minnesota Statutes 2024, section 477A.011, subdivision 34, is amended to read:
109.7 		Subd. 34.City revenue need. (a) For a city with a population equal to or greater than 
109.8 	10,000, "city revenue need" is 1.15 times the sum of (1) 8.572 times the pre-1940 housing 
109.9 	percentage; plus (2) 11.494 times the city age index; plus (3) 5.719 times the commercial 
109.10 	industrial utility percentage; plus (4) 9.484 times peak population decline; plus (5) 293.056; 
109.11 	plus (6) the sparsity adjustment.
109.12 	(b) For a city with a population equal to or greater than 2,500 and less than 10,000, "city 
109.13 	revenue need" is 1.15 times the sum of (1) 497.308; plus (2) 6.667 times the pre-1940 
109.14 	housing percentage; plus (3) 9.215 times the commercial industrial utility percentage; plus 
109.15 	(4) 16.081 times peak population decline; plus (5) the sparsity adjustment.
109.16 	(c) For a city with a population less than 2,500, "city revenue need" is the sum of (1) 
109.17 	196.487; plus (2) 220.877 times the city's transformed population; plus (3) the sparsity 
109.18 	adjustment.
109.19 	(d) For a city with a population of at least 2,500 but less than 3,000, the "city revenue 
109.20 	need" equals (1) the transition factor times the city's revenue need calculated in paragraph 
109.21 	(b); plus (2) the city's revenue need calculated under the formula in paragraph (c) times the 
109.22 	difference between one and the transition factor. For a city with a population of at least 
109.23 	10,000 but less than 11,000, the "city revenue need" equals (1) the transition factor times 
109.24 	the city's revenue need calculated in paragraph (a); plus (2) the city's revenue need calculated 
109.25 	under the formula in paragraph (b) times the difference between one and the transition 
109.26 	factor. For purposes of the first sentence of this paragraph "transition factor" is 0.2 percent 
109.27 	times the amount that the city's population exceeds the minimum threshold. For purposes 
109.28 	of the second sentence of this paragraph, "transition factor" is 0.1 percent times the amount 
109.29 	that the city's population exceeds the minimum threshold.
109.30 	(e) The city revenue need cannot be less than zero.
109.31 	(f) For calendar year 2024 and subsequent years, the city revenue need for a city, as 
109.32 	determined in paragraphs (a) to (e), is multiplied by the ratio of the annual implicit price 
109.33 	deflator for government consumption expenditures and gross investment for state and local 
110.1 	governments as prepared by the United States Department of Commerce, for the most 
110.2 	recently available year to the 2022 implicit price deflator for state and local government 
110.3 	purchases.

110.4 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

110.5 	Sec. 4. Minnesota Statutes 2024, section 477A.011, is amended by adding a subdivision 
110.6 	to read:
110.7 		Subd. 48.Sparsity adjustment. (a) The "sparsity adjustment" equals 200 for:
110.8 	(1) a city with a population of 10,000 or more and an average population density less 
110.9 	than 150 per square mile, according to the most recent federal census; and
110.10 	(2) a city with a population less than 10,000 and an average population density less than 
110.11 	30 per square mile, according to the most recent federal census.
110.12 	(b) The "sparsity adjustment" equals zero for all other cities.

110.13 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

110.14 	Sec. 5. Minnesota Statutes 2024, section 477A.23, subdivision 6, is amended to read:
110.15 		Subd. 6.Appropriation. For aids payable in 2023 and 2024, $15,000,000 is appropriated 
110.16 	in each year from the general fund to the commissioner of revenue to make the payments 
110.17 	required under this section. For aids payable in 2025 2026 and thereafter, $12,000,000
110.18 	$14,000,000 is annually appropriated from the general fund to the commissioner of revenue 
110.19 	to make the payments required under this section.

110.20 	EFFECTIVE DATE. This section is effective for aids payable in 2026 and thereafter.

110.21 	Sec. 6. Minnesota Statutes 2024, section 477A.35, subdivision 4, is amended to read:
110.22 		Subd. 4.Qualifying projects. (a) Qualifying projects include:
110.23 	(1) emergency rental assistance for households earning less than 80 percent of area 
110.24 	median income as determined by the United States Department of Housing and Urban 
110.25 	Development;
110.26 	(2) financial support to nonprofit affordable housing providers in their mission to provide 
110.27 	safe, dignified, affordable and supportive housing;
110.28 	(3) projects designed for the purpose of construction, acquisition, rehabilitation, 
110.29 	demolition or removal of existing structures, construction financing, permanent financing, 
110.30 	interest rate reduction, refinancing, and gap financing of housing to provide affordable 
111.1 	housing to households that have incomes which do not exceed, for homeownership projects, 
111.2 	115 percent of the greater of state or area median income as determined by the United States 
111.3 	Department of Housing and Urban Development, and for rental housing projects, 80 percent 
111.4 	of the greater of state or area median income as determined by the United States Department 
111.5 	of Housing and Urban Development, except that the housing developed or rehabilitated 
111.6 	with funds under this section must be affordable to the local work force;
111.7 	(4) financing the operations and management of financially distressed residential 
111.8 	properties;
111.9 	(5) funding of supportive services or staff of supportive services providers for supportive 
111.10 	housing as defined by section 462A.37, subdivision 1. Financial support to nonprofit housing 
111.11 	providers to finance supportive housing operations may be awarded as a capitalized reserve 
111.12 	or as an award of ongoing funding; and
111.13 	(6) costs of operating emergency shelter facilities facility construction and operations, 
111.14 	including the costs of providing services service provision.
111.15 	(b) Recipients must prioritize projects that provide affordable housing to households 
111.16 	that have incomes which do not exceed, for homeownership projects, 80 percent of the 
111.17 	greater of state or area median income as determined by the United States Department of 
111.18 	Housing and Urban Development, and for rental housing projects, 50 percent of the greater 
111.19 	of state or area median income as determined by the United States Department of Housing 
111.20 	and Urban Development. Priority may be given to projects that: reduce disparities in home 
111.21 	ownership; reduce housing cost burden, housing instability, or homelessness; improve the 
111.22 	habitability of homes; create accessible housing; or create more energy- or water-efficient 
111.23 	homes.
111.24 	(c) Gap financing is either:
111.25 	(1) the difference between the costs of the property, including acquisition, demolition, 
111.26 	rehabilitation, and construction, and the market value of the property upon sale; or
111.27 	(2) the difference between the cost of the property and the amount the targeted household 
111.28 	can afford for housing, based on industry standards and practices.
111.29 	(d) If aid under this section is used for demolition or removal of existing structures, the 
111.30 	cleared land must be used for the construction of housing to be owned or rented by persons 
111.31 	who meet the income limits of paragraph (a).
112.1 	(e) If an aid recipient uses the aid on new construction of a building containing more 
112.2 	than four units, the loan recipient must construct, convert, or otherwise adapt the building 
112.3 	to include:
112.4 	(1) the greater of: (i) at least one unit; or (ii) at least five percent of units that are 
112.5 	accessible units, and each accessible unit includes at least one roll-in shower, water closet, 
112.6 	and kitchen work surface meeting the requirements of section 1002 of the current State 
112.7 	Building Code Accessibility Provisions for Dwelling Units in Minnesota; and
112.8 	(2) the greater of: (i) at least one unit; or (ii) at least five percent of units that are 
112.9 	sensory-accessible units that include:
112.10 	(A) soundproofing between shared walls for first and second floor units;
112.11 	(B) no florescent lighting in units and common areas;
112.12 	(C) low-fume paint;
112.13 	(D) low-chemical carpet; and
112.14 	(E) low-chemical carpet glue in units and common areas.
112.15 	Nothing in this paragraph relieves a project funded by this section from meeting other 
112.16 	applicable accessibility requirements.

112.17 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

112.18 	Sec. 7. Minnesota Statutes 2025 Supplement, section 477A.35, subdivision 5, is amended 
112.19 	to read:
112.20 		Subd. 5.Use of proceeds. (a) Any funds distributed under this section must be spent on 
112.21 	a qualifying project. Funds are considered spent on a qualifying project if:
112.22 	(1) a tier I city or county demonstrates to the Minnesota Housing Finance Agency that 
112.23 	the city or county cannot expend funds on a qualifying project by the deadlinedeadlines
112.24 	imposed by paragraph (b)this subdivision due to factors outside the control of the city or 
112.25 	county; and
112.26 	(2) the funds are transferred to a local housing trust fund.
112.27 	Funds transferred to a local housing trust fund under this paragraph must be spent on a 
112.28 	project or household that meets the affordability requirements of subdivision 4, paragraph 
112.29 	(a) qualifying project.
112.30 	(b) Funds must be spent by December 31 in the third year following the year after the 
112.31 	aid was received. The requirements of this paragraph are satisfied if funds are:
113.1 	(1) committed to a qualifying project by December 31 inof the third year following the 
113.2 	year after the aid was received; and
113.3 	(2) expended by December 31 inof the fourth year following the year after the aid was 
113.4 	received.
113.5 	(c) Notwithstanding paragraph (b), aid that a tier I city or county will spend on a 
113.6 	qualifying affordable housing construction project or a qualifying emergency shelter facility 
113.7 	construction project under subdivision 4, as documented in the most recent annual report 
113.8 	submitted to the Minnesota Housing Finance Agency under subdivision 6, must be committed 
113.9 	to the project by December 31 of the fifth year following the year the aid was received and 
113.10 	expended by December 31 of the sixth year following the year the aid was received.
113.11 	(c) (d) An aid recipient may not use aid money to reimburse itself for prior expenditures.
113.12 	(d) (e) Any program income generated from funds distributed under this section must 
113.13 	be used on a qualifying project.

113.14 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

113.15 	Sec. 8. Minnesota Statutes 2024, section 477A.35, subdivision 6, is amended to read:
113.16 		Subd. 6.Administration. (a) The commissioner of revenue must compute the amount 
113.17 	of aid payable to each tier I city and county under this section. By August 1 of each year, 
113.18 	the commissioner must certify the distribution factors of each tier I city and county to be 
113.19 	used in the following year. The commissioner must pay local affordable housing aid annually 
113.20 	at the times provided in section 477A.015, distributing the amounts available on the 
113.21 	immediately preceding June 1 under the accounts established in section 477A.37, subdivisions 
113.22 	2 and 3.
113.23 	(b) Beginning in 2025, tier I cities and counties shall submit a report annually, no later 
113.24 	than December 1 of each year, to the Minnesota Housing Finance Agency. The report must 
113.25 	include documentation of the location of any unspent funds distributed under this section 
113.26 	and of qualifying projects completed or planned with funds under this section. If a tier I 
113.27 	city or county fails to submit a report, if a tier I city or county fails to spend funds within 
113.28 	the timeline by the deadlines imposed under subdivision 5, paragraph (b), if a tier I city or 
113.29 	county uses funds for a project that does not qualify under this section, or if a tier I city or 
113.30 	county fails to meet its requirements of subdivision 5a, the Minnesota Housing Finance 
113.31 	Agency shall notify the Department of Revenue and the cities and counties that must repay 
113.32 	funds under paragraph (c) by February 15 of the following year.
114.1 	(c) By May 15, after receiving notice from the Minnesota Housing Finance Agency, a 
114.2 	tier I city or county must pay to the Minnesota Housing Finance Agency funds the city or 
114.3 	county received under this section if the city or county:
114.4 	(1) fails to spend the funds within the time allowed by the deadlines imposed under 
114.5 	subdivision 5, paragraph (b);
114.6 	(2) spends the funds on anything other than a qualifying project;
114.7 	(3) fails to submit a report documenting use of the funds; or
114.8 	(4) fails to meet the requirements of subdivision 5a.
114.9 	(d) The commissioner of revenue must stop distributing funds to a tier I city or county 
114.10 	that requests in writing that the commissioner stop payment or that, in three consecutive 
114.11 	years, the Minnesota Housing Finance Agency has reported, pursuant to paragraph (b), to 
114.12 	have failed to use funds, misused funds, or failed to report on its use of funds. A request to 
114.13 	stop payment under this paragraph must be submitted to the commissioner in the form and 
114.14 	manner prescribed by the commissioner on or before May 1 of the aids payable year the 
114.15 	aid recipient wants the commissioner to stop payment of aid. The commissioner shall not 
114.16 	stop payment based on a request received after May 1 until the next aids payable year.
114.17 	(e) The commissioner may resume distributing funds to a tier I city or county to which 
114.18 	the commissioner has stopped payments in the year following the August 1 after the 
114.19 	Minnesota Housing Finance Agency certifies that the city or county has submitted 
114.20 	documentation of plans for a qualifying project. The commissioner may resume distributing 
114.21 	funds to a tier I city or county to which the commissioner has stopped payments at the 
114.22 	request of the city or county in the year following the August 1 after the Minnesota Housing 
114.23 	Finance Agency certifies that the city or county has submitted documentation of plans for 
114.24 	a qualifying project.
114.25 	(f) By June 1, any funds paid to the Minnesota Housing Finance Agency under paragraph 
114.26 	(c) must be deposited in the housing development fund. Funds deposited under this paragraph 
114.27 	are appropriated to the commissioner of the Minnesota Housing Finance Agency for use 
114.28 	on the family homeless prevention and assistance program under section 462A.204, the 
114.29 	economic development and housing challenge program under section 462A.33, and the 
114.30 	workforce and affordable homeownership development program under section 462A.38.

114.31 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

115.1 	Sec. 9. Minnesota Statutes 2024, section 477A.36, subdivision 4, is amended to read:
115.2 		Subd. 4.Qualifying projects. (a) Qualifying projects shall include:
115.3 	(1) emergency rental assistance for households earning less than 80 percent of area 
115.4 	median income as determined by the United States Department of Housing and Urban 
115.5 	Development;
115.6 	(2) financial support to nonprofit affordable housing providers in their mission to provide 
115.7 	safe, dignified, affordable and supportive housing;
115.8 	(3) outside the metropolitan counties as defined in section 473.121, subdivision 4, 
115.9 	development of market rate residential rental properties, as defined in section 462A.39, 
115.10 	subdivision 2, paragraph (d), if the relevant unit of government submits with the report 
115.11 	required under subdivision 6 a resolution and supporting documentation showing that the 
115.12 	area meets the requirements of section 462A.39, subdivision 4, paragraph (a);
115.13 	(4) projects designed for the purpose of construction, acquisition, rehabilitation, 
115.14 	demolition or removal of existing structures, construction financing, permanent financing, 
115.15 	interest rate reduction, refinancing, and gap financing of housing to provide affordable 
115.16 	housing to households that have incomes which do not exceed, for homeownership projects, 
115.17 	115 percent of the greater of state or area median income as determined by the United States 
115.18 	Department of Housing and Urban Development and, for rental housing projects, 80 percent 
115.19 	of the greater of state or area median income as determined by the United States Department 
115.20 	of Housing and Urban Development, except that the housing developed or rehabilitated 
115.21 	with funds under this section must be affordable to the local work force;
115.22 	(5) financing the operations and management of financially distressed residential 
115.23 	properties;
115.24 	(6) funding of supportive services or staff of supportive services providers for supportive 
115.25 	housing as defined in section 462A.37, subdivision 1. Financial support to nonprofit housing 
115.26 	providers to finance supportive housing operations may be awarded as a capitalized reserve 
115.27 	or as an award of ongoing funding; and
115.28 	(7) costs of operating emergency shelter facilities facility construction and operations, 
115.29 	including the costs of providing services service provision.
115.30 	(b) Recipients must prioritize projects that provide affordable housing to households 
115.31 	that have incomes that do not exceed, for homeownership projects, 80 percent of the greater 
115.32 	of state or area median income as determined by the United States Department of Housing 
115.33 	and Urban Development, and for rental housing projects, 50 percent of the greater of state 
116.1 	or area median income as determined by the United States Department of Housing and 
116.2 	Urban Development. Priority may be given to projects that: reduce disparities in home 
116.3 	ownership; reduce housing cost burden, housing instability, or homelessness; improve the 
116.4 	habitability of homes; create accessible housing; or create more energy- or water-efficient 
116.5 	homes.
116.6 	(c) Gap financing is either:
116.7 	(1) the difference between the costs of the property, including acquisition, demolition, 
116.8 	rehabilitation, and construction, and the market value of the property upon sale; or
116.9 	(2) the difference between the cost of the property and the amount the targeted household 
116.10 	can afford for housing, based on industry standards and practices.
116.11 	(d) If aid under this section is used for demolition or removal of existing structures, the 
116.12 	cleared land must be used for the construction of housing to be owned or rented by persons 
116.13 	who meet the income limits of paragraph (a).
116.14 	(e) If an aid recipient uses the aid on new construction of a building containing more 
116.15 	than four units, the loan recipient must construct, convert, or otherwise adapt the building 
116.16 	to include:
116.17 	(1) the greater of: (i) at least one unit; or (ii) at least five percent of units that are 
116.18 	accessible units, and each accessible unit includes at least one roll-in shower, water closet, 
116.19 	and kitchen work surface meeting the requirements of section 1002 of the current State 
116.20 	Building Code Accessibility Provisions for Dwelling Units in Minnesota; and
116.21 	(2) the greater of: (i) at least one unit; or (ii) at least five percent of units that are 
116.22 	sensory-accessible units that include:
116.23 	(A) soundproofing between shared walls for first and second floor units;
116.24 	(B) no florescent lighting in units and common areas;
116.25 	(C) low-fume paint;
116.26 	(D) low-chemical carpet; and
116.27 	(E) low-chemical carpet glue in units and common areas.
116.28 	Nothing in this paragraph relieves a project funded by this section from meeting other 
116.29 	applicable accessibility requirements.

116.30 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

117.1 	Sec. 10. Minnesota Statutes 2025 Supplement, section 477A.36, subdivision 5, is amended 
117.2 	to read:
117.3 		Subd. 5.Use of proceeds. (a) Any funds distributed under this section must be spent on 
117.4 	a qualifying project. If a tier I city or county demonstrates to the Minnesota Housing Finance 
117.5 	Agency that the tier I city or county cannot expend funds on a qualifying project by the 
117.6 	deadlinedeadlines imposed by paragraph (b) this subdivision due to factors outside the 
117.7 	control of the tier I city or county, funds shall be considered spent on a qualifying project 
117.8 	if the funds are transferred to a local housing trust fund. Funds transferred to a local housing 
117.9 	trust fund must be spent on a project or household that meets the affordability requirements 
117.10 	of subdivision 4, paragraph (a) qualifying project.
117.11 	(b) If a Tribal Nation demonstrates to the Minnesota Housing Finance Agency that the 
117.12 	Tribal Nation cannot expend funds on a qualifying project by the deadlines imposed by this 
117.13 	subdivision due to factors outside the control of the Tribal Nation, funds shall be considered 
117.14 	spent on a qualifying project if the funds are transferred to a Tribal housing fund overseen 
117.15 	by the Tribal Nation. Funds transferred to a Tribal housing fund must be spent on a qualifying 
117.16 	project.
117.17 	(b) (c) Funds must be spent by December 31 in the third year following the year after 
117.18 	the aid was received. The requirements of this paragraph are satisfied if funds are:
117.19 	(1) committed to a qualifying project by December 31 inof the third year following the 
117.20 	year after the aid was received; and
117.21 	(2) expended by December 31 inof the fourth year following the year after the aid was 
117.22 	received.
117.23 	(d) Notwithstanding paragraph (c), aid that a recipient will spend on a qualifying 
117.24 	affordable housing construction project or a qualifying emergency shelter facility construction 
117.25 	project under subdivision 4, as documented in the most recent annual report submitted to 
117.26 	the Minnesota Housing Finance Agency under subdivision 6, must be committed to the 
117.27 	project by December 31 of the fifth year following the year the aid was received and 
117.28 	expended by December 31 of the sixth year following the year the aid was received.
117.29 	(c) (e) An aid recipient may not use aid funds to reimburse itself for prior expenditures.
117.30 	(d) (f) Any program income generated from funds distributed under this section must 
117.31 	be used on a qualifying project.

117.32 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

118.1 	Sec. 11. Minnesota Statutes 2024, section 477A.36, subdivision 5a, is amended to read:
118.2 		Subd. 5a.Conditions for receipt. (a) As a condition of receiving aid under this section, 
118.3 	a recipient must commit to using money to supplement, not supplant, existing locally funded 
118.4 	housing expenditures, so that the recipient is using the funds to create new or to expand 
118.5 	existing housing programs.
118.6 	(b) In the annual report required under subdivision 6, a recipient tier I city or county
118.7 	must certify compliance with this subdivision, including an accounting of locally funded 
118.8 	housing expenditures in the prior fiscal year. In an aid recipient's a tier I city's or county's
118.9 	first report to the Minnesota Housing Finance Agency, the aid recipient tier I city or county
118.10 	must document its locally funded housing expenditures in the two prior fiscal years. If a 
118.11 	recipient tier I city or county reduces one of its locally funded housing expenditures, the 
118.12 	recipient tier I city or county must detail the expenditure, the amount of the reduction, and 
118.13 	the reason for the reduction. The certification required under this paragraph must be made 
118.14 	available publicly on the recipient's tier I city's or county's website.

118.15 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

118.16 	Sec. 12. Minnesota Statutes 2024, section 477A.36, subdivision 6, is amended to read:
118.17 		Subd. 6.Administration. (a) The commissioner of revenue must compute the amount 
118.18 	of aid payable to each aid recipient under this section. Beginning with aids payable in 
118.19 	calendar year 2024, before computing the amount of aid for counties and after receiving 
118.20 	the report required by subdivision 3, paragraph (e), the commissioner shall compute the 
118.21 	amount necessary to increase the amount in the account or accounts established under that 
118.22 	paragraph to $1,250,000. The amount calculated under the preceding sentence shall be 
118.23 	deducted from the amount available to counties for the purposes of certifying the amount 
118.24 	of aid to be paid to counties in the following year. By August 1 of each year, the 
118.25 	commissioner must certify the amount to be paid to each tier I city and county in the 
118.26 	following year. The commissioner must pay statewide local housing aid to tier I cities and 
118.27 	counties annually at the times provided in section 477A.015. Before paying the first 
118.28 	installment of aid annually, the commissioner of revenue shall transfer to the Minnesota 
118.29 	Housing Finance Agency from the funds available for counties, for deposit in the account 
118.30 	or accounts established under subdivision 3, paragraph (e), the amount computed in the 
118.31 	prior year to be necessary to increase the amount in the account or accounts established 
118.32 	under that paragraph to $1,250,000.
118.33 	(b) Beginning in 2025, aid recipients shall submit a report annually, no later than 
118.34 	December 1 of each year, to the Minnesota Housing Finance Agency. The report shall 
119.1 	include documentation of the location of any unspent funds distributed under this section 
119.2 	and of qualifying projects completed or planned with funds under this section. If an aid 
119.3 	recipient fails to submit a report, fails to spend funds within the timeline by the deadlines
119.4 	imposed under subdivision 5, paragraph (b), uses funds for a project that does not qualify 
119.5 	under this section, or if an aid recipient fails to meet the requirements of subdivision 5a, 
119.6 	the Minnesota Housing Finance Agency shall notify the Department of Revenue and the 
119.7 	aid recipient must repay funds under paragraph (c) by February 15 of the following year.
119.8 	(c) By May 15, after receiving notice from the Minnesota Housing Finance Agency, an 
119.9 	aid recipient must pay to the Minnesota Housing Finance Agency funds the aid recipient 
119.10 	received under this section if the aid recipient:
119.11 	(1) fails to spend the funds within the time allowed by the deadlines imposed under 
119.12 	subdivision 5, paragraph (b);
119.13 	(2) spends the funds on anything other than a qualifying project;
119.14 	(3) fails to submit a report documenting use of the funds; or
119.15 	(4) fails to meet the requirements of subdivision 5a.
119.16 	(d) The commissioner of revenue must stop distributing funds to an aid recipient that 
119.17 	requests in writing that the commissioner stop payment or that the Minnesota Housing 
119.18 	Finance Agency reports to have, in three consecutive years, failed to use funds, misused 
119.19 	funds, or failed to report on its use of funds. A request to stop payment under this paragraph 
119.20 	must be submitted to the commissioner in the form and manner prescribed by the 
119.21 	commissioner on or before May 1 of the year prior to the aids payable year in which the 
119.22 	aid recipient wants the commissioner to stop payment of aid. The commissioner shall not 
119.23 	stop payment based on a request received after May 1 until aids payable based on certification 
119.24 	in the following calendar year.
119.25 	(e) The commissioner may resume distributing funds to an aid recipient to which the 
119.26 	commissioner has stopped payments in the year following the August 1 after the Minnesota 
119.27 	Housing Finance Agency certifies that the city or county has submitted documentation of 
119.28 	plans for a qualifying project. The commissioner may resume distributing funds to an aid 
119.29 	recipient to which the commissioner has stopped payments at the request of the recipient 
119.30 	in the year following the August 1 after the Minnesota Housing Finance Agency certifies 
119.31 	that the recipient has submitted documentation of plans for a qualifying project.
119.32 	(f) By June 1, any funds paid to the Minnesota Housing Finance Agency under paragraph 
119.33 	(c) must be deposited in the housing development fund. Funds deposited under this paragraph 
120.1 	are appropriated to the commissioner of the Minnesota Housing Finance Agency for use 
120.2 	on the family homeless prevention and assistance program under section 462A.204, the 
120.3 	economic development and housing challenge program under section 462A.33, and the 
120.4 	workforce and affordable homeownership development program under section 462A.38.
120.5 	(g) An eligible Tribal Nation may choose to receive an aid distribution under this section 
120.6 	by submitting an application under this subdivision. An eligible Tribal Nation which has 
120.7 	not received a distribution in a prior aids payable year may elect to begin participation in 
120.8 	the program by submitting an application in the manner and form prescribed by the 
120.9 	commissioner of revenue by January 15 of the aids payable year. In order to receive a 
120.10 	distribution, an eligible Tribal Nation must certify to the commissioner of revenue the most 
120.11 	recent estimate of the total number of enrolled members of the eligible Tribal Nation. The 
120.12 	information must be annually certified by March 1 in the form prescribed by the 
120.13 	commissioner of revenue. The commissioner of revenue must annually calculate and certify 
120.14 	the amount of aid payable to each eligible Tribal Nation on or before August 1 of the aids 
120.15 	payable year. The commissioner of revenue must pay statewide local housing aid to eligible 
120.16 	Tribal Nations annually by December 27 of the year the aid is certified.

120.17 	EFFECTIVE DATE. This section is effective for aids payable in 2027 and thereafter.

120.18 	Sec. 13. FEDERAL ENFORCEMENT REIMBURSEMENT AID.
 120.19 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
120.20 	the meanings given.
120.21 	(b) "City" means a statutory or home rule charter city.
120.22 	(c) "Commissioner" means the commissioner of revenue.
120.23 	(d) "Eligible costs" means any or all of the following costs incurred by the city in 
120.24 	association with federal enforcement actions:
120.25 	(1) vehicle towing and impoundment;
120.26 	(2) overtime, standby, on-call, or related costs for police, fire, first responders, and other 
120.27 	emergency personnel;
120.28 	(3) overtime, standby, on-call, or related costs for nonemergency personnel; and
120.29 	(4) other materials and supplies.
120.30 	(e) "Federal enforcement actions" means the presence of United States Department of 
120.31 	Homeland Security immigration officials in Minnesota for purposes of federal immigration 
120.32 	enforcement between December 1, 2025, and May 31, 2026.
121.1 		Subd. 2.Certification of costs. (a) By August 1, 2026, the administrator, manager, or 
121.2 	finance director of each city may submit to the commissioner a notarized certification of 
121.3 	eligible costs. The commissioner shall prescribe the form and manner of the certification.
121.4 	(b) Costs certified to the commissioner under paragraph (a) are subject to audit by the 
121.5 	state auditor. Each city must maintain documentation of these costs until August 1, 2029.
121.6 		Subd. 3.Distribution. (a) If the sum of eligible costs certified to the commissioner by 
121.7 	all cities under subdivision 2 is less than or equal to the total amount appropriated for aid 
121.8 	under subdivision 6, each city shall receive an amount of aid equal to the eligible costs 
121.9 	certified to the commissioner by the city.
121.10 	(b) If the sum of eligible costs certified to the commissioner by all cities under subdivision 
121.11 	2 is greater than the total amount appropriated for aid under subdivision 6, each city shall 
121.12 	receive an amount of aid equal to the product of:
121.13 	(1) the total amount appropriated for aid; and
121.14 	(2) the ratio of the eligible costs certified to the commissioner by the city to the eligible 
121.15 	costs certified to the commissioner by all cities.
121.16 		Subd. 4.Federal reimbursement. (a) Cities are encouraged to make reasonable, good 
121.17 	faith efforts to pursue federal reimbursement for eligible costs.
121.18 	(b) A city that receives federal reimbursement for eligible costs on or before December 
121.19 	31, 2027, must return to the commissioner the lesser of the amount of the federal 
121.20 	reimbursement or the portion of aid received by the city under this section for the same 
121.21 	costs. Aid returned to the commissioner under this subdivision is canceled to the general 
121.22 	fund.
121.23 		Subd. 5.Certification and payment. (a) By December 1, 2026, the commissioner must 
121.24 	calculate and certify the amount of aid payable to each city under this section.
121.25 	(b) By December 26, 2026, the commissioner must pay federal enforcement 
121.26 	reimbursement aid to each city.
121.27 		Subd. 6.Appropriation. (a) $2,000,000 in fiscal year 2027 is appropriated from the 
121.28 	general fund to the commissioner of revenue for aid payments under this section. This is a 
121.29 	onetime appropriation.
121.30 	(b) Notwithstanding Minnesota Statutes, section 16B.98, subdivision 14, the 
121.31 	commissioner may retain up to five percent of the amount appropriated in paragraph (a) for 
121.32 	administrative costs of this section.

122.1 	EFFECTIVE DATE. This section is effective for aids payable in 2026 only.

122.2 	Sec. 14. FILLMORE COUNTY DISPARITY REDUCTION AID PAYMENTS.
 122.3 	(a) Notwithstanding Minnesota Statutes, section 273.1398, the 2027 disparity reduction 
122.4 	aid payments for jurisdictions located in Fillmore County must include the 2024 and 2025 
122.5 	disparity reduction aid amounts that were not paid to the jurisdictions in those years. The 
122.6 	2024 and 2025 amounts are in addition to any aid determined for 2027, except that these 
122.7 	amounts cannot reduce any jurisdiction's levy in 2027 to less than $0.
122.8 	(b) By April 1, 2027, the Fillmore County auditor must calculate and certify to the 
122.9 	commissioner of revenue the 2024 and 2025 disparity reduction aid amounts. To calculate 
122.10 	the total amount of disparity reduction aid for each jurisdiction in 2027, the county auditor 
122.11 	must first calculate the 2027 disparity reduction aid payments for jurisdictions in Fillmore 
122.12 	County pursuant to Minnesota Statutes, section 273.1398, without regard to the 2024 and 
122.13 	2025 disparity reduction aid amounts. The county auditor must then add any additional aid 
122.14 	amounts attributable to the 2024 and 2025 aid to each jurisdiction's 2027 disparity reduction 
122.15 	aid amount. Notwithstanding Minnesota Statutes, section 275.08, subdivision 1d, the 2024 
122.16 	and 2025 disparity reduction aid amounts may reduce below 90 percent of net tax capacity 
122.17 	the total adjusted local tax rate of all local governments combined within a unique taxing 
122.18 	jurisdiction in 2027.
122.19 	(c) The commissioner of revenue must include the 2024 and 2025 disparity reduction 
122.20 	aid payments along with the certification for disparity reduction aid paid in 2027, pursuant 
122.21 	to Minnesota Statutes, section 273.1398, subdivision 6. The commissioner of revenue must 
122.22 	include the additional amounts from 2024 and 2025 in the payments for aid payable in 2027 
122.23 	to each affected local government, other than school districts. The commissioner of education 
122.24 	must include the additional amounts from 2024 and 2025 in the payment to school districts 
122.25 	for aid payable in 2027. No later than June 30, 2027, the commissioner of revenue and the 
122.26 	commissioner of education must deposit to the general fund any unspent money appropriated 
122.27 	under this section.
122.28 	(d) $215,860 in fiscal year 2028 is appropriated from the general fund to the commissioner 
122.29 	of revenue for payments under this section to counties and towns. $250,790 in fiscal year 
122.30 	2028 is appropriated from the general fund to the commissioner of education for payments 
122.31 	under this section to school districts, intermediate school districts, or any group of school 
122.32 	districts levying as a single taxing entity.

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

123.1 	Sec. 15. REPEALER.
 123.2 	Minnesota Statutes 2024, section 477A.30, subdivision 8, is repealed.

123.3 	ARTICLE 7
123.4 	TAX INCREMENT FINANCING

123.5 	Section 1. Minnesota Statutes 2024, section 469.176, subdivision 2, is amended to read:
123.6 		Subd. 2.Excess increments. (a) The authority shall must annually determine the amount 
123.7 	of excess increments for a district, if any. This determination must be based on the tax 
123.8 	increment financing plan in effect on December 31 of the year being reviewed and the 
123.9 	increments and other revenues received as of December 31 of the year. The authority must 
123.10 	spend or return the excess increments under paragraph (c) within nine months after the end 
123.11 	of the year. If the authority determines there are excess increments for a district, within nine 
123.12 	months after December 31, the authority must:
123.13 	(1) return the excess increments to the county auditor; and
123.14 	(2) absent an outstanding qualifying pay-as-you-go contract and note, as defined under 
123.15 	section 469.1763, subdivision 4, paragraph (e), decertify the district.
123.16 	(b) The requirement to decertify under paragraph (a) is deferred if:
123.17 	(1) within nine months after December 31, a modification of the tax increment financing 
123.18 	plan is approved under section 469.175, subdivision 4; and
123.19 	(2) the modification increases the total costs authorized to be paid with increments from 
123.20 	the district by an amount greater than the excess increment determined under paragraph (a).
123.21 	(c) The deferral permitted under paragraph (b) expires nine months following the next 
123.22 	year for which:
123.23 	(1) the authority determines an amount of excess increments exists;
123.24 	(2) there are no further approved modifications to the tax increment financing plan that 
123.25 	increase the total costs authorized to be paid with increments from the district by an amount 
123.26 	greater than the excess increment; and
123.27 	(3) the district has no outstanding qualifying pay-as-you-go contract and note.
123.28 	(b) (d) For purposes of this subdivision, "excess increments" equals the excess of:
123.29 	(1) total increments collected from the district since its certification, reduced by any 
123.30 	excess increments paid returned under paragraph (c), clause (4), (e) for a prior year, over
124.1 	(2) the total costs authorized by the tax increment financing plan to be paid with 
124.2 	increments from the district, reduced, but not below zero, by the sum of:
124.3 	(i) the amounts of those authorized costs that have been paid from sources other than 
124.4 	tax increments from the district;
124.5 	(ii) revenues, other than tax increments from the district, that are dedicated for or 
124.6 	otherwise required to be used to pay those authorized costs and that the authority has received 
124.7 	and that are not included in item (i);
124.8 	(iii) the amount of principal and interest obligations due on outstanding bonds after 
124.9 	December 31 of the year and not prepaid under paragraph (c) in a prior year; and
124.10 	(iv) increased by the sum of the transfers of increments made under section 469.1763, 
124.11 	subdivision 6, to reduce deficits in other districts made by December 31 of the year.
124.12 	(c) The authority shall use excess increment only to do one or more of the following:
124.13 	(1) prepay any outstanding bonds;
124.14 	(2) discharge the pledge of tax increment for any outstanding bonds;
124.15 	(3) pay into an escrow account dedicated to the payment of any outstanding bonds; or
124.16 	(4) return the excess amount to (e) The county auditor who shall must distribute the 
124.17 	excess amount increments returned under paragraph (a) to the city or town, county, and 
124.18 	school district in which the tax increment financing district is located in direct proportion 
124.19 	to their respective local tax rates.
124.20 	(d) For purposes of a district for which the request for certification was made prior to 
124.21 	August 1, 1979, excess increments equal the amount of increments on hand on December 
124.22 	31, less the principal and interest obligations due on outstanding bonds or advances, 
124.23 	qualifying under subdivision 1c, clauses (1), (2), (4), and (5), after December 31 of the year 
124.24 	and not prepaid under paragraph (c).
124.25 	(e) (f) The county auditor must, prior to February 1 of each year, report to the 
124.26 	commissioner of education the amount of any excess tax increment distributed to a school 
124.27 	district for the preceding taxable year.
124.28 	(f) For purposes of this subdivision, "outstanding bonds" means bonds which are secured 
124.29 	by increments from the district.
124.30 	(g) The state auditor may exempt an authority from reporting the amounts calculated 
124.31 	under this subdivision for a calendar year, if the authority certifies to the auditor in its report 
124.32 	that the total amount authorized by the tax increment plan to be paid with increments from 
125.1 	the district exceeds the sum of the total increments collected for the district for all years by 
125.2 	20 percent.

125.3 	EFFECTIVE DATE. This section applies to all districts and is effective for excess 
125.4 	increment determinations for calendar year 2026 and thereafter.

125.5 	Sec. 2. Laws 2021, First Special Session chapter 14, article 9, section 9, is amended to 
125.6 	read:
125.7 	Sec. 9. CITY OF MOUNTAIN LAKE; TIF DISTRICT NO. 1-8; FIVE-YEAR RULE 
125.8 	EXTENSION.
 125.9 	(a) The requirement of Minnesota Statutes, section 469.1763, subdivision 3, that activities 
125.10 	must be undertaken within a five-year period from the date of certification of a tax increment 
125.11 	financing district, is extended by a five-year an eight-year period to April 1, 2029, for Tax 
125.12 	Increment Financing District No. 1-8, administered by the city of Mountain Lake or its 
125.13 	economic development authority.
125.14 	(b) The requirement of Minnesota Statutes, section 469.1763, subdivision 4, relating to 
125.15 	the use of increment after the expiration of the five-year period under Minnesota Statutes, 
125.16 	section 469.1763, subdivision 3, is extended to the 11th 14th year for Tax Increment 
125.17 	Financing District No. 1-8.

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

125.21 	Sec. 3. Laws 2021, First Special Session chapter 14, article 9, section 11, is amended to 
125.22 	read:
125.23 	Sec. 11. CITY OF WAYZATA; TIF DISTRICT NO. 6; EXPENDITURES 
125.24 	ALLOWED.
 125.25 	(a) Notwithstanding Minnesota Statutes, section 469.1763, subdivision 2, the city of 
125.26 	Wayzata may expend increments generated from Tax Increment Financing District No. 6 
125.27 	for the design and construction of the lakefront pedestrian walkway and community transient 
125.28 	lake public access infrastructure related to the Panoway on Wayzata Bay project, and all 
125.29 	such expenditures are deemed expended on activities within the district.
126.1 	(b) Notwithstanding Minnesota Statutes, section 469.1763, subdivision 2, the city of 
126.2 	Wayzata may expend increments generated from Tax Increment Financing District No. 6 
126.3 	on the following projects:
126.4 	(1) design and construction of the Eco Park, including shoreline restoration, marsh and 
126.5 	water quality improvements, a pier extension of the lakeside boardwalk, and creation of 
126.6 	eco-living classrooms;
126.7 	(2) restoration of the Section Foreman House, including installation of a learning center 
126.8 	and community space; and
126.9 	(3) expansion and remodeling of the Depot Park, including accessibility improvements 
126.10 	related to the Panoway on Wayzata Bay project.
126.11 	(c) Notwithstanding Minnesota Statutes, section 469.1763, subdivisions 2, 3, and 4, 
126.12 	expenditures on projects in paragraph (b) are deemed expended on activities within the 
126.13 	district.

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

126.17 	Sec. 4. Laws 2025, First Special Session chapter 13, article 5, section 11, subdivision 3, 
126.18 	is amended to read:
126.19 		Subd. 3.Expiration. The authority to approve a tax increment financing plan to establish 
126.20 	a tax increment financing district under this section expires December 31, 2026 2028.

126.21 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
126.22 	city of Eden Prairie and its chief clerical officer comply with the requirements of Minnesota 
126.23 	Statutes, section 645.021, subdivisions 2 and 3.

126.24 	Sec. 5. CITY OF CHASKA; TAX INCREMENT FINANCING DISTRICT NO. 23.
 126.25 	Notwithstanding Minnesota Statutes, section 469.176, subdivision 1b, the Chaska 
126.26 	Economic Development Authority may collect tax increment from Chaska Tax Increment 
126.27 	Financing District No. 23 for up to 35 years after receipt of the first increment.

126.28 	EFFECTIVE DATE. This section is effective upon compliance by the governing bodies 
126.29 	of the city of Chaska, Carver County, and Independent School District No. 112 with the 
126.30 	requirements of Minnesota Statutes, section 469.1782, subdivision 2.

127.1 	Sec. 6. CITY OF COLUMBIA HEIGHTS; ALATUS TAX INCREMENT 
127.2 	FINANCING DISTRICT; FIVE-YEAR RULE EXTENSION; SIX-YEAR RULE 
127.3 	EXTENSION; DURATION EXTENSION.
 127.4 	(a) The five-year period under Minnesota Statutes, section 469.1763, subdivision 3, is 
127.5 	extended to ten years and the period under Minnesota Statutes, section 469.1763, subdivision 
127.6 	4, relating to the use of increment after the expiration of the five-year period, is extended 
127.7 	to 11 years for the Alatus Tax Increment Financing District in the city of Columbia Heights.
127.8 	(b) Notwithstanding Minnesota Statutes, section 469.176, subdivisions 1b and 1d, the 
127.9 	city of Columbia Heights or its economic development authority may elect to extend the 
127.10 	duration of the Alatus Tax Increment Financing District in the city of Columbia Heights by 
127.11 	five years.

127.12 	EFFECTIVE DATE. Paragraph (a) is effective the day after the governing body of the 
127.13 	city of Columbia Heights and its chief clerical officer comply with the requirements of 
127.14 	Minnesota Statutes, section 645.021, subdivisions 2 and 3. Paragraph (b) is effective upon 
127.15 	compliance by the governing bodies of the city of Columbia Heights, Anoka County, and 
127.16 	Independent School District No. 13 with the requirements of Minnesota Statutes, section 
127.17 	469.1782, subdivision 2.

127.18 	Sec. 7. CITY OF HOPKINS; TAX INCREMENT FINANCING DISTRICT 1-6 (325 
127.19 	BLAKE); FIVE-YEAR RULE EXTENSION; SIX-YEAR RULE EXTENSION.
 127.20 	The five-year period under Minnesota Statutes, section 469.1763, subdivision 3, is 
127.21 	extended to ten years and the period under Minnesota Statutes, section 469.1763, subdivision 
127.22 	4, relating to the use of increment after the expiration of the five-year period, is extended 
127.23 	to 11 years for Tax Increment Financing District 1-6 (325 Blake) in the city of Hopkins.

127.24 	EFFECTIVE DATE. This section is effective the day after the governing body of the 
127.25 	city of Hopkins and its chief clerical officer comply with the requirements of Minnesota 
127.26 	Statutes, section 645.021, subdivisions 2 and 3.

127.27 	ARTICLE 8
127.28 	PUBLIC FINANCE

127.29 	Section 1. Minnesota Statutes 2024, section 297A.993, subdivision 4, is amended to read:
127.30 		Subd. 4.Bonds. (a) A county may, by resolution, authorize, issue, and sell its bonds, 
127.31 	notes, or other obligations for the purposes specified in subdivision 2. The county may also, 
127.32 	by resolution, issue bonds to refund the bonds issued pursuant to this subdivision.
128.1 	(b) The bonds may be limited obligations, payable solely from or secured by taxes levied 
128.2 	under this section, and the county may also pledge its full faith, credit, and taxing power as 
128.3 	additional security for the bonds. A regional railroad authority within the county may also 
128.4 	pledge its taxing powers as additional security for the bonds.
128.5 	(c) A county may issue and sell bonds in one or more series and without an election. 
128.6 	The county may determine how the bonds shall be secured; how the bonds will bear interest, 
128.7 	and the rate or rates, or variable rate; the rank or priority; how the bonds will be executed 
128.8 	and be payable, and how they will mature; and how the bonds will be subject to any defaults, 
128.9 	redemptions, repurchases, tender options, or other terms. The county may also determine 
128.10 	how the bonds shall be sold.
128.11 	(d) The county may enter into and perform all contracts deemed necessary or desirable 
128.12 	by it to issue and secure the bonds, including an indenture of trust with a trustee located 
128.13 	within or outside of the state.
128.14 	(e) Before issuing bonds qualifying under this section, the county must publish a notice 
128.15 	of its intention to issue the bonds and the date and time of a hearing to obtain public comment 
128.16 	on the matter. The notice must be published in the official newspaper of the county or in a 
128.17 	newspaper of general circulation in the county. The notice must be published at least 14
128.18 	ten, but not more than 28, days before the date of the hearing.
128.19 	(f) Any project financed with bonds issued under this section must be included in a 
128.20 	capital improvement plan as defined in section 373.40, subdivision 3. For purposes of this 
128.21 	paragraph, "project" means any project described in subdivision 2, notwithstanding section 
128.22 	373.40, subdivision 1, paragraph (b).
128.23 	(g) Except as otherwise provided in this subdivision, the bonds must be issued and sold 
128.24 	in the manner provided under chapter 475.

128.25 	Sec. 2. Minnesota Statutes 2024, section 469.060, subdivision 3, is amended to read:
128.26 		Subd. 3.Detail; maturity. The port authority with the consent of its city's council shall 
128.27 	set the date, denominations, place of payment, form, and details of the bonds. The bonds 
128.28 	must mature serially. The first installment must be due in not more than three years and the 
128.29 	last in not more than 30 years from the date of issuance.

129.1 	ARTICLE 9
129.2 	HENNEPIN COUNTY HEALTHCARE TAX

129.3 	Section 1. Minnesota Statutes 2024, section 473.756, is amended by adding a subdivision 
129.4 	to read:
129.5 		Subd. 15.Qualifying government. The authority is a qualifying government for purposes 
129.6 	of section 118A.09, subdivision 1. Whenever the authority's investments are managed by 
129.7 	the county, the authority's additional long-term equity investment limitations as provided 
129.8 	in section 118A.09, subdivision 3, are calculated based on the county's most recent audited 
129.9 	statement of net position instead of the authority's most recent audited statement of net 
129.10 	position.

129.11 	Sec. 2. Minnesota Statutes 2024, section 473.757, subdivision 1, is amended to read:
129.12 		Subdivision 1.Ballpark grants. The county may authorize, by resolution, and make 
129.13 	one or more grants to the authority for ballpark development and construction, public 
129.14 	infrastructure, capital improvement of the ballpark or public infrastructure within the 
129.15 	development area, reserves for capital improvements, and other purposes related to the 
129.16 	ballpark on the terms and conditions agreed to by the county and the authority.

129.17 	Sec. 3. Minnesota Statutes 2024, section 473.757, subdivision 2, is amended to read:
129.18 		Subd. 2.Youth sports; library. To the extent funds are available from collections of 
129.19 	the tax authorized by subdivision 10 after payment each year of debt service on the bonds 
129.20 	authorized and issued under subdivision 9 and payments for the purposes described in 
129.21 	subdivision 1, the county may also authorize, by resolution, and expend or make grants to 
129.22 	the authority and to other governmental units and nonprofit organizations in an aggregate 
129.23 	amount of up to $4,000,000 annually, increased by up to 1.5 percent annually to fund equally: 
129.24 	(1) youth activities and youth and amateur sports within Hennepin County; and (2) the cost 
129.25 	of extending the hours of operation of Hennepin County libraries and Minneapolis public 
129.26 	libraries.
129.27 	The money provided under this subdivision is intended to supplement and not supplant 
129.28 	county expenditures for these purposes as of May 27, 2006.
129.29 	Hennepin County must provide reports to the chairs of the committees and budget 
129.30 	divisions in the senate and the house of representatives that have jurisdiction over education 
129.31 	policy and funding, describing the uses of the money provided under this subdivision. The 
130.1 	first report must be made by January 15, 2009, and subsequent reports must be made on 
130.2 	January 15 of each subsequent odd-numbered year.

130.3 	Sec. 4. Minnesota Statutes 2024, section 473.757, is amended by adding a subdivision to 
130.4 	read:
130.5 		Subd. 2a.Hennepin County health care facilities. To the extent money is available 
130.6 	from collections of the tax authorized by subdivision 10 after payments for the purposes 
130.7 	described in subdivisions 1 and 2:
130.8 	(1) the county must distribute $21,000,000 annually, subject to annual increases in 
130.9 	percentages acceptable to the county, to a private, nonprofit hospital located in Hennepin 
130.10 	County that is designated by the commissioner of health as an adult level I trauma hospital 
130.11 	according to section 144.605, subdivision 3, and provides statewide ground and air emergency 
130.12 	medical transportation services. The money must be used to fund uncompensated care 
130.13 	provided in facilities owned or operated by the eligible private, nonprofit hospital; and
130.14 	(2) from the remainder of the money available, the county may only authorize, by 
130.15 	resolution, appropriations to fund any or all of the following:
130.16 	(i) the development, construction, improvement, and equipping of county-owned or 
130.17 	county-operated health care facilities;
130.18 	(ii) public infrastructure determined by the county to facilitate the development and use 
130.19 	of facilities described in item (i);
130.20 	(iii) reserves for county-owned or county-operated health care facilities capital 
130.21 	improvements;
130.22 	(iv) uncompensated care provided in county-owned or county-operated health care 
130.23 	facilities;
130.24 	(v) other purposes related to county-owned or county-operated health care facilities, 
130.25 	including operating expenses for county-owned or county-operated health care facilities;
130.26 	(vi) other purposes related to county public health services or priorities;
130.27 	(vii) other county-identified services or programs, including housing programs and 
130.28 	housing with low barriers to entry, that address health-related social needs; and
130.29 	(viii) debt service on bonds authorized and issued under subdivision 9.

131.1 	Sec. 5. Minnesota Statutes 2024, section 473.757, subdivision 3, is amended to read:
131.2 		Subd. 3.Expenditure limitations. The amount that the county may grant or expend for 
131.3 	ballpark costs shall not exceed $260,000,000. The amount of any grant for capital 
131.4 	improvement reserves shall not exceed $1,000,000 $9,000,000 annually, subject to the 
131.5 	agreement under section 473.759, subdivision 3, and to annual increases according to an 
131.6 	inflation index acceptable to the county. The amount of grants or expenditures for land, site 
131.7 	improvements, and public infrastructure shall not exceed $90,000,000, excluding capital 
131.8 	improvement reserves, bond reserves, capitalized interest, and financing costs. The authority 
131.9 	to spend money for land, site improvements, and public infrastructure is limited to payment 
131.10 	of amounts incurred or for construction contracts entered into during the period ending five 
131.11 	years after the date of the issuance of the initial series of bonds under Laws 2006, chapter 
131.12 	257. Such grant agreements are valid and enforceable notwithstanding that they involve 
131.13 	payments in future years and they do not constitute a debt of the county within the meaning 
131.14 	of any constitutional or statutory limitation or for which a referendum is required.

131.15 	Sec. 6. Minnesota Statutes 2024, section 473.757, subdivision 4, is amended to read:
131.16 		Subd. 4.Property acquisition and disposition. (a) The county may acquire by purchase, 
131.17 	eminent domain, or gift, land, air rights, and other property interests within the development 
131.18 	area for the ballpark site and public infrastructure and convey it to the authority with or 
131.19 	without consideration, prepare a site for development as a ballpark, and acquire and construct 
131.20 	any related public infrastructure. The purchase of property and development of public 
131.21 	infrastructure financed with revenues under this section is limited to infrastructure within 
131.22 	the development area or within 1,000 feet of the border of the development area. The public 
131.23 	infrastructure may include the construction and operation of parking facilities within the 
131.24 	development area notwithstanding any law imposing limits on county parking facilities in 
131.25 	the city of Minneapolis. The county may acquire and construct property, facilities, and 
131.26 	improvements within the stated geographical limits for the purpose of drainage and 
131.27 	environmental remediation for property within the development area, walkways and a 
131.28 	pedestrian bridge to link the ballpark to Third Avenue distributor ramps, street and road 
131.29 	improvements and access easements for the purpose of providing access to the ballpark, 
131.30 	streetscapes, connections to transit facilities and bicycle trails, and any utility modifications 
131.31 	which are incidental to any utility modifications within the development area.
131.32 	(b) The county or any of the county's subsidiaries may acquire by purchase, eminent 
131.33 	domain, or gift the land rights, air rights, and other property interests within the county for 
131.34 	health care facilities and related infrastructure.
132.1 	(c) To the extent property parcels or interests acquired are more extensive than the public 
132.2 	infrastructure requirements, the county may sell or otherwise dispose of the excess. The 
132.3 	proceeds from sales of excess property must be deposited in the debt service reserve fund.

132.4 	Sec. 7. Minnesota Statutes 2024, section 473.757, subdivision 7, is amended to read:
132.5 		Subd. 7.Local government expenditures.  The county may make expenditures or grants 
132.6 	for other costs incidental and necessary to further the purposes of Laws 2006, chapter 257,
132.7 	and this act and may by agreement, reimburse in whole or in part, any entity that has granted, 
132.8 	loaned, or advanced funds to the county to further the purposes of Laws 2006, chapter 257, 
132.9 	and this act. The county shall reimburse a local governmental entity within its jurisdiction 
132.10 	or make a grant to such a governmental unit for site acquisition, preparation of the site for 
132.11 	ballpark development, and public infrastructure. Amounts expended by a local governmental 
132.12 	unit with the proceeds of a grant or under an agreement that provides for reimbursement by 
132.13 	the county shall not be deemed an expenditure or other use of local governmental resources 
132.14 	by the governmental unit within the meaning of any law or charter limitation. Exercise by 
132.15 	the county of its powers under this section shall not affect the amounts that the county is 
132.16 	otherwise eligible to spend, borrow, tax, or receive under any law.

132.17 	Sec. 8. Minnesota Statutes 2024, section 473.757, subdivision 8, is amended to read:
132.18 		Subd. 8.County authority. It is the intent of the legislature that, except as expressly 
132.19 	limited herein, the county has the authority to acquire and develop a site for the ballpark 
132.20 	and public infrastructure, to enter into contracts with the authority and other governmental 
132.21 	or nongovernmental entities, to appropriate funds, to fund capital reserves and make capital 
132.22 	improvements, and to make employees, consultants, and other revenues available for those 
132.23 	purposes.

132.24 	Sec. 9. Minnesota Statutes 2024, section 473.757, subdivision 9, is amended to read:
132.25 		Subd. 9.County revenue bonds. (a) The county may, by resolution, authorize, sell, and 
132.26 	issue revenue bonds to provide funds to make a grant or grants to the authority and to finance 
132.27 	all or a portion of the costs of site acquisition, site improvements, and other activities 
132.28 	necessary to prepare a site for development of a ballpark, to construct, improve, and maintain 
132.29 	the ballpark and to establish and fund any capital improvement reserves, and to acquire and 
132.30 	construct any related parking facilities and other public infrastructure and for other costs 
132.31 	incidental and necessary to further the purposes of Laws 2006, chapter 257. The county 
132.32 	may also, by resolution, issue bonds to refund the bonds issued pursuant to this section. The 
132.33 	bonds must be limited obligations, payable solely from or secured by taxes levied under 
133.1 	subdivision 10, and any other revenues to become available under Laws 2006, chapter 257. 
133.2 	The bonds may be issued in one or more series and sold without an election. The bonds 
133.3 	shall be sold in the manner provided by section 475.60. The bonds shall be secured, bear 
133.4 	the interest rate or rates or a variable rate, have the rank or priority, be executed in the 
133.5 	manner, be payable in the manner, mature, and be subject to the defaults, redemptions, 
133.6 	repurchases, tender options, or other terms, as the county may determine. The county may 
133.7 	enter into and perform all contracts deemed necessary or desirable by it to issue and secure 
133.8 	the bonds, including an indenture of trust with a trustee within or without the state. The debt 
133.9 	represented by the bonds shall not be included in computing any debt limitation applicable 
133.10 	to the county. Subject to this subdivision, the bonds must be issued and sold in the manner 
133.11 	provided in chapter 475. The bonds shall recite that they are issued under Laws 2006, chapter 
133.12 	257, and the recital shall be conclusive as to the validity of the bonds and the imposition 
133.13 	and pledge of the taxes levied for their payment. In anticipation of the issuance of the bonds 
133.14 	authorized under this subdivision and the collection of taxes levied under subdivision 10, 
133.15 	the county may provide funds for the purposes authorized by Laws 2006, chapter 257, 
133.16 	through temporary interfund loans from other available funds of the county which shall be 
133.17 	repaid with interest.
133.18 	(b) The county may, by resolution, authorize, sell, and issue revenue bonds to provide 
133.19 	money to finance all or a portion of the costs of county-owned or county-operated health 
133.20 	care facilities, including but not limited to site acquisition, site improvements, and other 
133.21 	activities necessary to prepare a site for development of health care facilities and to construct, 
133.22 	maintain, and improve health care facilities; establish and fund any capital improvement 
133.23 	reserves; and acquire and construct any related parking facilities and related infrastructure. 
133.24 	The county may, by resolution, authorize, sell, and issue revenue bonds for other costs 
133.25 	incidental and necessary to further the purposes of this act. The county may also, by 
133.26 	resolution, issue bonds to refund the bonds issued pursuant to this section. The bonds may 
133.27 	be limited obligations, payable solely from or secured by taxes levied under subdivision 
133.28 	10, and any other revenues made available under this act, and the county may also pledge 
133.29 	its full faith, credit, and taxing power as additional security for the bonds. The bonds may 
133.30 	be issued in one or more series and sold without an election. The bonds must be secured, 
133.31 	bear the interest rate or rates or a variable rate, have the rank or priority, be executed in the 
133.32 	manner, be payable in the manner, mature, and be subject to the defaults, redemptions, 
133.33 	repurchases, tender options, or other terms, as the county may determine. The county may 
133.34 	enter into and perform all contracts deemed necessary or desirable to issue and secure the 
133.35 	bonds, including an indenture of trust with a trustee within or outside of the state. The debt 
133.36 	represented by the bonds must not be included in computing any debt limitation applicable 
134.1 	to the county. Subject to this subdivision, the bonds must be issued and sold in the manner 
134.2 	provided in chapter 475. The bonds must recite that they are issued under this act, and the 
134.3 	recital is conclusive as to the validity of the bonds and the imposition and pledge of the 
134.4 	taxes levied for payment of the bonds. In anticipation of the issuance of the bonds authorized 
134.5 	under this subdivision and the collection of taxes levied under subdivision 10, the county 
134.6 	may provide money for the purposes authorized by this act, through temporary interfund 
134.7 	loans from other available county money that must be repaid with interest.

134.8 	Sec. 10. Minnesota Statutes 2024, section 473.757, subdivision 10, is amended to read:
134.9 		Subd. 10.Sales and use tax. (a) Notwithstanding section 477A.016, or other law, the 
134.10 	governing body of the county may by ordinance, impose a sales and use tax at the rate of 
134.11 	0.15 0.25 percent for the purposes listed in this section. The taxes authorized under this 
134.12 	section and the manner in which they are imposed are exempt from the rules of section 
134.13 	297A.99, subdivisions 2 and 3. The provisions of section 297A.99, except for subdivisions 
134.14 	2 and 3, apply to the imposition, administration, collection, and enforcement of this tax.
134.15 	(b) The tax imposed under this section is not included in determining if the total tax on 
134.16 	lodging in the city of Minneapolis exceeds the maximum allowed tax under Laws 1986, 
134.17 	chapter 396, section 5, as amended by Laws 2001, First Special Session chapter 5, article 
134.18 	12, section 87, or in determining a tax that may be imposed under any other limitations.

134.19 	Sec. 11. Minnesota Statutes 2024, section 473.757, subdivision 11, is amended to read:
134.20 		Subd. 11.Uses of tax. (a) Revenues received from the tax imposed under subdivision 
134.21 	10 may be used for the following and for no other purpose:
134.22 	(1) to pay costs of collection;
134.23 	(2) to pay or reimburse or secure the payment of any principal of, premium, or interest 
134.24 	on bonds issued in accordance with Laws 2006, chapter 257, section 12, and this act;
134.25 	(3) to pay costs and make expenditures and grants described in this section, including 
134.26 	financing costs related to them;
134.27 	(4) (3) to maintain reserves for the foregoing purposes deemed reasonable and appropriate 
134.28 	by the county;
134.29 	(5) (4) to pay for operating costs of the ballpark authority other than the cost of operating 
134.30 	or maintaining the ballpark; and
135.1 	(6) (5) to make expenditures and grants for youth activities and amateur sports and 
135.2 	extension of library hours as described in subdivision 2;
135.3 	and for no other purpose.
135.4 	(6) to make grants to the authority for capital improvement expenditures for purposes 
135.5 	permitted under subdivision 1;
135.6 	(7) to make distributions to a private, nonprofit hospital as required under subdivision 
135.7 	2a, clause (1); and
135.8 	(8) to make appropriations to fund expenditures for Hennepin County health care facilities 
135.9 	as described in subdivision 2a, clause (2), including financing costs related to the 
135.10 	expenditures.
135.11 	(b) Revenues from the tax designated for use under paragraph (a), clause (5) (4), must 
135.12 	be deposited in the operating fund of the ballpark authority.
135.13 	(c) After completion of the ballpark and public infrastructure, the tax revenues not 
135.14 	required for current payments of the expenditures described in paragraph (a), clauses (1) to 
135.15 	(6) (8), shall be used to (i) (1) redeem or defease the bonds, and (ii) (2) prepay or establish 
135.16 	a fund for payment of future obligations under grants or other commitments for future 
135.17 	expenditures which are permitted by this section. Upon the redemption or defeasance of 
135.18 	the bonds and the establishment of reserves adequate to meet such future obligations, the 
135.19 	taxes shall terminate and shall not be reimposed reserves adequate to meet the future 
135.20 	obligations. For purposes of this subdivision, "reserves adequate to meet such future 
135.21 	obligations" means a reserve that does not exceed the net present value of the county's 
135.22 	obligation to make grants under paragraph (a), clauses (5) (4) and (6) (5), and to fund the 
135.23 	reserve for capital improvements required under section 473.759, subdivision 3, for the later 
135.24 	of (i) the 30-year period beginning on the date of the original issuance of the latest-issued 
135.25 	series of bonds issued pursuant to subdivision 9, less those obligations that the county has 
135.26 	already paid, or (ii) the period extending through the final term of the agreement in section 
135.27 	473.759, subdivision 4, as the agreement may be modified or extended from time to time.

135.28 	Sec. 12. Minnesota Statutes 2024, section 473.757, is amended by adding a subdivision 
135.29 	to read:
135.30 		Subd. 12.Termination of tax. (a) The tax imposed under subdivision 10 expires 25 
135.31 	years after the tax is first imposed.
136.1 	(b) The county's share of the reserve for capital improvements required under section 
136.2 	473.759, subdivision 3, applies until otherwise terminated, regardless of the termination of 
136.3 	the tax under paragraph (a).

136.4 	Sec. 13. Minnesota Statutes 2024, section 473.759, subdivision 3, is amended to read:
136.5 		Subd. 3.Reserve for capital improvements. The authority shall require that a reserve 
136.6 	fund for capital improvements to the ballpark and public infrastructure within the 
136.7 	development area be established and funded with annual payments of $2,000,000
136.8 	$15,526,000, with the team's share of those payments to be approximately $1,000,000
136.9 	$6,526,000, as determined by agreement of the team and county. The annual payments shall 
136.10 	increase according to an inflation index determined by the authority, provided that any 
136.11 	portion of the team's contribution that has already been reduced to present value shall not 
136.12 	increase according to an inflation index county. The authority may accept contributions 
136.13 	from the county or other source for the portion of the funding not required to be provided 
136.14 	by the team.

136.15 	Sec. 14. EFFECTIVE DATE.
 136.16 	Sections 1 to 13 are effective the day following final enactment.

136.17 	ARTICLE 10
136.18 	MINERALS

136.19 	Section 1. Minnesota Statutes 2024, section 298.225, is amended to read:
136.20 	298.225 APPROPRIATION.
136.21 		Subdivision 1.Guaranteed distribution. (a) Except as provided under paragraph
136.22 	paragraphs (c) to (e), the distribution of the taconite production tax as provided in section 
136.23 	298.28, subdivisions 3 to 5, 6, paragraph paragraphs (b) and (c), 7, and 8, shall equal the 
136.24 	lesser of the following amounts:
136.25 	(1) the amount distributed pursuant to this section and section 298.28, with respect to 
136.26 	1983 production if the production for the year prior to the distribution year is no less than 
136.27 	42,000,000 taxable tons. If the production is less than 42,000,000 taxable tons, the amount 
136.28 	of the distributions shall be reduced proportionately at the rate of two percent for each 
136.29 	1,000,000 tons, or part of 1,000,000 tons by which the production is less than 42,000,000 
136.30 	tons; or
137.1 	(2)(i) for the distributions made pursuant to section 298.28, subdivisions 4, paragraphs 
137.2 	(b) and (c), and 6, paragraph (c), 31.2 percent of the amount distributed pursuant to this 
137.3 	section and section 298.28, with respect to 1983 production;
137.4 	(ii) for the distributions made pursuant to section 298.28, subdivision 5, paragraphs (b) 
137.5 	and (d), 75 percent of the amount distributed pursuant to this section and section 298.28, 
137.6 	with respect to 1983 production provided that the aid guarantee for distributions under 
137.7 	section 298.28, subdivision 5, paragraph (b), shall be reduced by five cents per taxable ton 
137.8 	for production years 2014 and thereafter.
137.9 	(b) The distribution of the taconite production tax as provided in section 298.28, 
137.10 	subdivision 2, shall equal the following amount:
137.11 	(1) if the production for the year prior to the distribution year is at least 42,000,000 
137.12 	taxable tons, the amount distributed pursuant to this section and section 298.28 with respect 
137.13 	to 1999 production; or
137.14 	(2) if the production for the year prior to the distribution year is less than 42,000,000 
137.15 	taxable tons, the amount distributed pursuant to this section and section 298.28 with respect 
137.16 	to 1999 production, reduced proportionately at the rate of two percent for each 1,000,000 
137.17 	tons or part of 1,000,000 tons by which the production is less than 42,000,000 tons.
137.18 	(c) The distribution of the taconite production tax under section 298.28, subdivision 3, 
137.19 	paragraph (a), must equal the amount distributed under 298.28, with respect to 1983 
137.20 	production.
137.21 	(d) For the two years after the year in which Mesabi Metallics or its successor begins 
137.22 	producing tonnage subject to the taxes under section 298.24, the distributions of the taconite 
137.23 	production tax to each school district under section 298.28, subdivision 4, paragraph (b), 
137.24 	clause (1), items (i) and (ii), must equal $100,000, and the distribution of the taconite 
137.25 	production tax under section 298.28, subdivision 4, paragraph (b), clause (1), item (iii), 
137.26 	must equal the amount distributed under section 298.28, with respect to 2023 production.
137.27 	(e) For the two years after the year in which Mesabi Metallics or its successor begins 
137.28 	producing tonnage subject to the taxes under section 298.24, the distributions of the taconite 
137.29 	production tax under section 298.28, subdivision 4, paragraph (b), clause (2), items (i) to 
137.30 	(v), must equal the amounts distributed under section 298.28, with respect to 2023 production, 
137.31 	and the distributions of the taconite production tax to each school district under section 
137.32 	298.28, subdivision 4, paragraph (b), clause (2), item (vi), subitems (A) and (B), must equal 
137.33 	$150,000.
138.1 	(f) For the two years after the year in which Mesabi Metallics or its successor begins 
138.2 	producing tonnage subject to the taxes under section 298.24, the distribution of the taconite 
138.3 	production tax under section 298.28, subdivision 11, paragraph (d), must equal 75 percent 
138.4 	of the amount that each school district received under Minnesota Statutes 1978, section 
138.5 	294.26, in calendar year 1977.
138.6 	(g) For the two years after the year in which Mesabi Metallics or its successor begins 
138.7 	producing tonnage subject to the taxes under section 298.24, the distributions of the taconite 
138.8 	production tax to each of the city of Orr and the city of Winton under section 298.282, 
138.9 	subdivision 1, paragraph (a), must equal $25,000, and the distributions of the taconite 
138.10 	production tax to each of the city of Cook and the city of Two Harbors under section 298.282, 
138.11 	subdivision 1, paragraph (a), must equal $75,000.
138.12 		Subd. 2.Funding guaranteed distribution level. (a) The money necessary for funding 
138.13 	the difference between the initial distribution made pursuant to section 298.28 and the 
138.14 	amount guaranteed in subdivision 1, paragraphs (a) to (c), is appropriated in equal proportions 
138.15 	from the initial current year distributions to the taconite environmental protection fund and 
138.16 	to the Douglas J. Johnson economic protection trust pursuant to section 298.28. If the initial 
138.17 	distributions to the taconite environmental protection fund and the Douglas J. Johnson 
138.18 	economic protection trust are insufficient to fund the difference, the commissioner of Iron 
138.19 	Range resources and rehabilitation shall make the payments of any remaining difference 
138.20 	from the corpus of the taconite environmental protection fund and the corpus of the Douglas 
138.21 	J. Johnson economic protection trust fund in equal proportions as directed by the 
138.22 	commissioner of revenue.
138.23 	(b) The money necessary for funding the difference between the initial distribution made 
138.24 	pursuant to section 298.28 and the amount guaranteed in subdivision 1, paragraphs (d) to 
138.25 	(g), is appropriated from the initial current year distribution to the Douglas J. Johnson 
138.26 	economic protection trust pursuant to section 298.28. If the initial distribution to the Douglas 
138.27 	J. Johnson economic protection trust is insufficient to fund the difference, the commissioner 
138.28 	of Iron Range resources and rehabilitation shall make the payments of any remaining 
138.29 	difference from the corpus of the Douglas J. Johnson economic protection trust fund as 
138.30 	directed by the commissioner of revenue.
138.31 	(c) If a taconite producer ceases beneficiation operations permanently and is required 
138.32 	by a special law to make bond payments for a school district, the Douglas J. Johnson 
138.33 	economic protection trust fund shall assume the payments of the taconite producer if the 
138.34 	producer ceases to make the needed payments. The commissioner of Iron Range resources 
138.35 	and rehabilitation shall make these school bond payments from the corpus of the Douglas 
139.1 	J. Johnson economic protection trust fund in the amounts certified by the commissioner of 
139.2 	revenue.

139.3 	Sec. 2. Minnesota Statutes 2024, section 298.227, is amended to read:
139.4 	298.227 TACONITE ECONOMIC DEVELOPMENT FUND.
139.5 	(a) Except as provided in paragraph (b), an amount equal to that distributed pursuant to 
139.6 	each taconite producer's taxable production and qualifying sales under section 298.28, 
139.7 	subdivision 9a, shall be held by the commissioner of Iron Range resources and rehabilitation 
139.8 	in a separate taconite economic development fund for each taconite and direct reduced ore 
139.9 	producer. Money from the fund for each producer shall be released by the commissioner 
139.10 	after review by a joint committee consisting of an equal number of representatives of the 
139.11 	salaried employees and the nonsalaried production and maintenance employees of that 
139.12 	producer. The District 11 director of the United States Steelworkers of America, on advice 
139.13 	of each local employee president, shall select the employee members. In nonorganized 
139.14 	operations, the employee committee shall be elected by the nonsalaried production and 
139.15 	maintenance employees. The review must be completed no later than six months after the 
139.16 	producer presents a proposal for expenditure of the funds to the committee. The funds held 
139.17 	pursuant to this section may be released only for workforce development, concurrent 
139.18 	reclamation, plant and stationary mining equipment, facilities for the producer, or for research 
139.19 	and development in Minnesota on new mining, taconite, iron, or steel production technology, 
139.20 	but only if the producer provides a matching expenditure equal to the amount of the 
139.21 	distribution to be used for the same purpose. If a proposed expenditure is not approved by 
139.22 	the commissioner, after consultation with the advisory board, the funds must be deposited 
139.23 	in the taconite environmental protection fund under sections 298.222 to 298.225. If a taconite 
139.24 	production facility is sold after operations at the facility had ceased, any money remaining 
139.25 	in the fund for the former producer may be released to the purchaser of the facility on the 
139.26 	terms otherwise applicable to the former producer under this section. If a producer fails to 
139.27 	provide matching funds for a proposed expenditure within six months after the commissioner 
139.28 	approves release of the funds, the funds may be released by the commissioner for deposit 
139.29 	in the taconite area environmental protection fund created in section 298.223. Any portion 
139.30 	of the fund which is not released by the commissioner within one year of its deposit in the 
139.31 	fund shall be distributed to the taconite environmental protection fund.
139.32 	(b) Notwithstanding any provision to the contrary, a producer operating Mesabi Metallics 
139.33 	or its successor may not receive a distribution under this section.

140.1 	Sec. 3. Minnesota Statutes 2024, section 298.28, subdivision 2, is amended to read:
140.2 		Subd. 2.City or town where quarried or produced. (a) 4.5 cents per gross ton of 
140.3 	merchantable iron ore concentrate, hereinafter referred to as "taxable ton," produced by 
140.4 	each producer except Mesabi Metallics or its successor, plus one cent per taxable ton 
140.5 	produced in 2023 from the proceeds of the taxes collected under section 298.24 from Mesabi 
140.6 	Metallics or its successor, plus the amount provided in paragraph (c), must be allocated to 
140.7 	the city or town in the county in which the lands from which taconite was mined or quarried 
140.8 	were located or within which the concentrate was produced. If the mining, quarrying, and 
140.9 	concentration, or different steps in either thereof are carried on in more than one taxing 
140.10 	district, the commissioner shall apportion equitably the proceeds of the part of the tax going 
140.11 	to cities and towns among such subdivisions upon the basis of attributing 50 percent of the 
140.12 	proceeds of the tax to the operation of mining or quarrying the taconite, and the remainder 
140.13 	to the concentrating plant and to the processes of concentration, and with respect to each 
140.14 	thereof giving due consideration to the relative extent of such operations performed in each 
140.15 	such taxing district. The commissioner's order making such apportionment shall be subject 
140.16 	to review by the Tax Court at the instance of any of the interested taxing districts, in the 
140.17 	same manner as other orders of the commissioner.
140.18 	(b)(1) Four cents per taxable ton produced by each producer except Mesabi Metallics 
140.19 	or its successor, and one cent per taxable ton produced in 2023 from the proceeds of the 
140.20 	taxes collected under section 298.24 from Mesabi Metallics or its successor shall be allocated 
140.21 	to cities and organized townships affected by mining because their boundaries are within 
140.22 	three miles of a taconite mine pit that:
140.23 	(i) was actively mined by LTV Steel Mining Company in 1999; or
140.24 	(ii) has been actively mined in at least one of the prior three years.
140.25 	(2) If a city or town is located near more than one mine meeting the criteria under this 
140.26 	paragraph, the city or town is eligible to receive aid calculated from only the mine producing 
140.27 	the largest taxable tonnage. When more than one municipality qualifies for aid based on 
140.28 	one company's production, the aid must be apportioned among the municipalities in 
140.29 	proportion to their populations. The amounts distributed under this paragraph to each 
140.30 	municipality city and organized township must be used for infrastructure improvement 
140.31 	projects. The amounts distributed under this paragraph to counties on behalf of each 
140.32 	unorganized township must be used by the county for infrastructure improvement projects 
140.33 	within the unorganized township.
141.1 	(c) The amount that would have been computed for the current year under Minnesota 
141.2 	Statutes 2008, section 126C.21, subdivision 4, for a school district shall be distributed to 
141.3 	the cities and townships within the school district in the proportion that their taxable net tax 
141.4 	capacity within the school district bears to the taxable net tax capacity of the school district 
141.5 	for property taxes payable in the year prior to distribution.

141.6 	Sec. 4. Minnesota Statutes 2024, section 298.28, subdivision 3, is amended to read:
141.7 		Subd. 3.Cities; towns. (a) 12.5 cents per taxable ton, produced by each producer except 
141.8 	Mesabi Metallics or its successor, plus two cents per taxable ton produced in 2023 from the 
141.9 	proceeds of the taxes collected under section 298.24 from Mesabi Metallics or its successor,
141.10 	less any amount distributed under subdivision 8, and paragraph (b), must be allocated to 
141.11 	the taconite municipal aid account to be distributed as provided in section 298.282. The 
141.12 	amount allocated to the taconite municipal aid account must be annually increased in the 
141.13 	same proportion as the increase in the implicit price deflator as provided in section 298.24, 
141.14 	subdivision 1.
141.15 	(b) An amount must be allocated to towns or cities that is annually certified by the county 
141.16 	auditor of a county containing a taconite tax relief area as defined in section 273.134, 
141.17 	paragraph (b), within which there is (1) an organized township if, as of January 2, 1982, 
141.18 	more than 75 percent of the assessed valuation of the township consists of iron ore or (2) a 
141.19 	city if, as of January 2, 1980, more than 75 percent of the assessed valuation of the city 
141.20 	consists of iron ore.
141.21 	(c) The amount allocated under paragraph (b) will be the portion of a township's or city's 
141.22 	certified levy equal to the proportion of (1) the difference between 50 percent of January 
141.23 	2, 1982, assessed value in the case of a township and 50 percent of the January 2, 1980, 
141.24 	assessed value in the case of a city and its current assessed value to (2) the sum of its current 
141.25 	assessed value plus the difference determined in (1), provided that the amount distributed 
141.26 	shall not exceed $55 per capita in the case of a township or $75 per capita in the case of a 
141.27 	city. For purposes of this limitation, population will be determined according to the 1980 
141.28 	decennial census conducted by the United States Bureau of the Census. If the current assessed 
141.29 	value of the township exceeds 50 percent of the township's January 2, 1982, assessed value, 
141.30 	or if the current assessed value of the city exceeds 50 percent of the city's January 2, 1980, 
141.31 	assessed value, this paragraph shall not apply. For purposes of this paragraph, "assessed 
141.32 	value," when used in reference to years other than 1980 or 1982, means the appropriate net 
141.33 	tax capacities multiplied by 10.2.
142.1 	(d) In addition to other distributions under this subdivision, three cents per taxable ton 
142.2 	for distributions in 2009 must be allocated for distribution to towns that are entirely located 
142.3 	within the taconite tax relief area defined in section 273.134, paragraph (b). For distribution 
142.4 	in 2010 through 2014 and for distribution in 2018 and subsequent years, the three-cent 
142.5 	amount must be annually increased in the same proportion as the increase in the implicit 
142.6 	price deflator as provided in section 298.24, subdivision 1. The amount available under this 
142.7 	paragraph will be distributed to eligible towns on a per capita basis, provided that no town 
142.8 	may receive more than $50,000 $70,000 in any year under this paragraph. Any amount of 
142.9 	the distribution that exceeds the $50,000 $70,000 limitation for a town under this paragraph 
142.10 	must be redistributed on a per capita basis among the other eligible towns, to whose 
142.11 	distributions do not exceed $50,000 $70,000.

142.12 	Sec. 5. Minnesota Statutes 2024, section 298.28, subdivision 4, is amended to read:
142.13 		Subd. 4.School districts. (a) 32.15 cents per taxable ton, produced by each producer 
142.14 	except Mesabi Metallics or its successor, plus 32.72 cents per taxable ton produced by 
142.15 	Mesabi Metallics or its successor, plus 4.57 cents per taxable ton produced in 2023 from 
142.16 	the proceeds of the taxes collected under section 298.24 from Mesabi Metallics or its 
142.17 	successor, plus $300,000 from the proceeds of the taxes collected under section 298.24 from 
142.18 	Mesabi Metallics or its successor, plus the increase provided in paragraph (b), clause (3), 
142.19 	plus the increase provided in paragraph (d), less the amount that would have been computed 
142.20 	under Minnesota Statutes 2008, section 126C.21, subdivision 4, for the current year for that 
142.21 	district, must be allocated to qualifying school districts to be distributed, based upon the 
142.22 	certification of the commissioner of revenue, under paragraphs (b), (c), and (f).
142.23 	(b)(i) (1) 3.43 cents per taxable ton produced by each producer except Mesabi Metallics 
142.24 	or its successor, and 4.57 cents per taxable ton produced in 2023 from the proceeds of the 
142.25 	taxes collected under section 298.24 from Mesabi Metallics or its successor must be 
142.26 	distributed to the school districts in which the lands from which taconite was mined or 
142.27 	quarried were located or within which the concentrate was produced. as follows:
142.28 	(i) $100,000 from the proceeds of Mesabi Metallics or its successor to Independent 
142.29 	School District No. 695, Chisholm, or its successor district;
142.30 	(ii) $100,000 from the proceeds of Mesabi Metallics or its successor to Independent 
142.31 	School District No. 696, Ely, or its successor district; and
142.32 	The distribution must be (iii) the remainder to school districts in which the lands from 
142.33 	which taconite was mined or quarried were located or within which the concentrate was 
142.34 	produced, based on the apportionment formula prescribed in subdivision 2.
143.1 	(ii) (2) Four cents per taxable ton from each taconite facility produced by each producer 
143.2 	except Mesabi Metallics or its successor, plus eight cents per taxable ton produced by Mesabi 
143.3 	Metallics or its successor, plus $300,000 from the proceeds of the taxes collected under 
143.4 	section 298.24 from Mesabi Metallics or its successor must be distributed to each affected 
143.5 	school district for deposit in a fund dedicated to building maintenance and repairs, as follows:
143.6 	(1) (i) proceeds from Keewatin Taconite or its successor are distributed to Independent 
143.7 	School Districts Nos. 316, Coleraine, and 319, Nashwauk-Keewatin, or their successor 
143.8 	districts;
143.9 	(2) (ii) proceeds from the Hibbing Taconite Company or its successor are distributed to 
143.10 	Independent School Districts Nos. 695, Chisholm, and 701, Hibbing, or their successor 
143.11 	districts;
143.12 	(3) (iii) proceeds from the Mittal Steel Company and Minntac or their successors are 
143.13 	distributed to Independent School Districts Nos. 712, Mountain Iron-Buhl, 706, Virginia,
143.14 	2711, Mesabi East, and 2154, Eveleth-Gilbert 2909, Rock Ridge, or their successor districts;
143.15 	(4) (iv) proceeds from the Northshore Mining Company or its successor are distributed 
143.16 	to Independent School Districts Nos. 2142, St. Louis County, and 381, Lake Superior, or 
143.17 	their successor districts; and
143.18 	(5) (v) proceeds from United Taconite or its successor are distributed to Independent 
143.19 	School Districts Nos. 2142, St. Louis County, and 2154, Eveleth-Gilbert 2909, Rock Ridge, 
143.20 	or their successor districts.; and
143.21 	(vi) proceeds from Mesabi Metallics or its successor are distributed as follows:
143.22 	(A) $150,000 to Independent School District No. 318, Grand Rapids, or its successor 
143.23 	district;
143.24 	(B) $150,000 to Independent School District No. 696, Ely, or its successor district; and
143.25 	(C) eight cents per taxable ton to Independent School District Nos. 316, Greenway, and 
143.26 	319, Nashwauk-Keewatin, or their successor districts.
143.27 	Revenues that are required to be distributed to more than one district shall be apportioned 
143.28 	according to the number of pupil units identified in section 126C.05, subdivision 1, enrolled 
143.29 	in the second previous year.
143.30 	(3) Each school district that received a distribution under clause (2) in distribution year 
143.31 	2024 shall receive, from the proceeds of the taxes collected under section 298.24 from 
143.32 	Mesabi Metallics or its successor, an additional four cents per taxable ton produced in 2023 
144.1 	by the producer from which the school district received a distribution under clause (2) in 
144.2 	distribution year 2024.
144.3 	(c)(i) (1) 24.72 cents per taxable ton, less any amount distributed under paragraph (e), 
144.4 	shall be distributed to a group of school districts comprised of those school districts which 
144.5 	qualify as a tax relief area under section 273.134, paragraph (b), or in which there is a 
144.6 	qualifying municipality as defined by section 273.134, paragraph (a), in direct proportion 
144.7 	to school district indexes as follows: for each school district, its pupil units determined 
144.8 	under section 126C.05 for the prior school year shall be multiplied by the ratio of the average 
144.9 	adjusted net tax capacity per pupil unit for school districts receiving aid under this clause 
144.10 	as calculated pursuant to chapters 122A, 126C, and 127A for the school year ending prior 
144.11 	to distribution to the adjusted net tax capacity per pupil unit of the district. Each district 
144.12 	shall receive that portion of the distribution which its index bears to the sum of the indices 
144.13 	for all school districts that receive the distributions.
144.14 	(ii) (2) Notwithstanding clause (i) (1), each school district that receives a distribution 
144.15 	under sections 298.018; 298.24; and 298.25 to 298.28, exclusive of any amount received 
144.16 	under this clause; 298.34 to 298.39; 298.391 to 298.396; 298.405; or any law imposing a 
144.17 	tax on severed mineral values after reduction for any portion distributed to cities and towns 
144.18 	under section 126C.48, subdivision 8, paragraph (5), that is less than the amount of its levy 
144.19 	reduction under section 126C.48, subdivision 8, for the second year prior to the year of the 
144.20 	distribution shall receive a distribution equal to the difference; the amount necessary to 
144.21 	make this payment shall be derived from proportionate reductions in the initial distribution 
144.22 	to other school districts under clause (i) (1). If there are insufficient tax proceeds to make 
144.23 	the distribution provided under this paragraph in any year, money must be transferred from 
144.24 	the taconite property tax relief account in subdivision 6, to the extent of the shortfall in the 
144.25 	distribution.
144.26 	(d)(1) Any school district described in paragraph (c) where a levy increase pursuant to 
144.27 	section 126C.17, subdivision 9, was authorized by referendum for taxes payable in 2001, 
144.28 	shall receive a distribution of 21.3 cents per taxable ton. Each district shall receive $175 
144.29 	times the pupil units identified in section 126C.05, subdivision 1, enrolled in the second 
144.30 	previous year or the 1983-1984 school year, whichever is greater, less the product of 1.8 
144.31 	percent times the district's taxable net tax capacity in 2011.
144.32 	(2) Districts qualifying under paragraph (c) must receive additional taconite aid each 
144.33 	year equal to 22.5 percent of the amount obtained by subtracting:
144.34 	(i) 1.8 percent of the district's net tax capacity for 2011, from:
145.1 	(ii) the district's weighted average daily membership for fiscal year 2012, multiplied by 
145.2 	the sum of:
145.3 	(A) $415, plus
145.4 	(B) the district's referendum revenue allowance for fiscal year 2013.
145.5 	If the total amount provided by paragraph (d) is insufficient to make the payments herein 
145.6 	required then the entitlement of $175 per pupil unit shall be reduced uniformly so as not to 
145.7 	exceed the funds available. Any amounts received by a qualifying school district in any 
145.8 	fiscal year pursuant to paragraph (d) shall not be applied to reduce general education aid 
145.9 	which the district receives pursuant to section 126C.13 or the permissible levies of the 
145.10 	district. Any amount remaining after the payments provided in this paragraph shall be paid 
145.11 	to the commissioner of Iron Range resources and rehabilitation who shall deposit the same 
145.12 	in the taconite environmental protection fund and the Douglas J. Johnson economic protection 
145.13 	trust fund as provided in subdivision 11.
145.14 	Each district receiving money according to this paragraph shall reserve the lesser of the 
145.15 	amount received under this paragraph or $25 times the number of pupil units served in the 
145.16 	district. It may use the money for early childhood programs.
145.17 	(e) There shall be distributed to any school district the amount which the school district 
145.18 	was entitled to receive under section 298.32 in 1975.
145.19 	(f) Four cents per taxable ton must be distributed to qualifying school districts according 
145.20 	to the distribution specified in paragraph (b), clause (ii) (2), and 11 cents per taxable ton 
145.21 	must be distributed according to the distribution specified in paragraph (c). These amounts 
145.22 	are not subject to section 126C.48, subdivision 8.

145.23 	Sec. 6. Minnesota Statutes 2024, section 298.28, subdivision 7a, is amended to read:
145.24 		Subd. 7a.Iron Range schools and community development account. (a) The following 
145.25 	amounts must be allocated to the commissioner of Iron Range resources and rehabilitation 
145.26 	to be deposited in the Iron Range schools and community development account that is 
145.27 	hereby created:
145.28 	(1)(i) for distributions in 2024 through 2032, 24 cents per taxable ton of the tax imposed 
145.29 	under section 298.24, (ii) for distributions beginning in 2033, ten cents per taxable ton of 
145.30 	the tax imposed under section 298.24;
145.31 	(2) the amount as determined under section 298.17, paragraph (b), clause (3); and
146.1 	(3) for distributions in the year after the year in which Mesabi Metallics or its successor 
146.2 	begins producing tonnage subject to the taxes under section 298.24 through 2050, 20 cents 
146.3 	per taxable ton produced by Mesabi Metallics or its successor, provided that the allocation 
146.4 	under this clause must only be used for projects within Independent School District No. 
146.5 	316, Greenway, that are approved by referendum within five years of the date Mesabi 
146.6 	Metallics or its successor begins producing tonnage subject to the taxes under section 298.24, 
146.7 	and that are approved by the commissioner of Iron Range resources and rehabilitation after 
146.8 	review by the Iron Range Resources and Rehabilitation Advisory Board. If projects are not 
146.9 	approved by referendum within five years of the date Mesabi Metallics or its successor 
146.10 	begins producing tonnage subject to the taxes under section 298.24, or if the commissioner 
146.11 	determines that the allocation exceeds the amount necessary for approved projects, the 
146.12 	remainder of the allocation under this clause must be used as provided under paragraph (b); 
146.13 	and
146.14 	(4) any other amount as provided by law.
146.15 	(b) Expenditures from this account, except as provided in paragraph (a), clause (3), may 
146.16 	be approved as ongoing annual expenditures and shall be made only to provide for
146.17 	disbursements to assist school districts with the payment of bonds that were issued for 
146.18 	qualified school projects, or for any other disbursements to school disbursement as approved 
146.19 	by the commissioner of Iron Range resources and rehabilitation after consultation with the 
146.20 	Iron Range Resources and Rehabilitation Board districts, or community development. For 
146.21 	purposes of this section, "qualified school projects" means school projects within the taconite 
146.22 	assistance area as defined in section 273.1341, that were (1) approved, by referendum, after 
146.23 	April 3, 2006; and (2) approved by the commissioner of education pursuant to section 
146.24 	123B.71.
146.25 	(c) Beginning in fiscal year 2019, the disbursement to school districts for payments for 
146.26 	bonds issued under section 123A.482, subdivision 9, must be increased each year to offset 
146.27 	any reduction in debt service equalization aid that the school district qualifies for in that 
146.28 	year, under section 123B.53, subdivision 6, compared with the amount the school district 
146.29 	qualified for in fiscal year 2018.
146.30 	(d) No expenditure under this section shall be made unless approved by the commissioner 
146.31 	of Iron Range resources and rehabilitation after consultation with the Iron Range Resources 
146.32 	and Rehabilitation Advisory Board.

147.1 	Sec. 7. Minnesota Statutes 2024, section 298.28, subdivision 8, is amended to read:
147.2 		Subd. 8.Range Association of Municipalities and Schools.  0.50 cent per taxable ton
147.3 	produced by each producer except Mesabi Metallics or its successor shall be paid to the 
147.4 	Range Association of Municipalities and Schools, for the purpose of providing an areawide 
147.5 	approach to problems which demand coordinated and cooperative actions and which are 
147.6 	common to those areas of northeast Minnesota affected by operations involved in mining 
147.7 	iron ore and taconite and producing concentrate therefrom, and for the purpose of promoting 
147.8 	the general welfare and economic development of the cities, towns, and school districts 
147.9 	within the Iron Range area of northeast Minnesota.

147.10 	Sec. 8. Minnesota Statutes 2024, section 298.28, subdivision 9a, is amended to read:
147.11 		Subd. 9a.Taconite economic development fund. (a) 25.1 cents per taxable ton for 
147.12 	distributions in 2002 and thereafter produced by each producer except Mesabi Metallics or 
147.13 	its successor must be paid to the taconite economic development fund. No distribution shall 
147.14 	be made under this paragraph in 2004 2027 or any subsequent year in which total industry 
147.15 	production in the preceding year, excluding production by MagIron or its successor at Plant 
147.16 	4 in Arbo Township and production by Mesabi Metallics or its successor, falls below 30 
147.17 	million tons. Distribution shall only be made to a Minnesota taconite pellet producer's fund 
147.18 	under section 298.227 if the producer timely pays its tax under section 298.24 by the dates 
147.19 	provided under section 298.27, or pursuant to the due dates provided by an administrative 
147.20 	agreement with the commissioner.
147.21 	(b) An amount equal to 50 percent of the tax taxes collected under section 298.24from 
147.22 	each producer except Mesabi Metallics or its successor for concentrate sold in the form of 
147.23 	pellet chips and fines not exceeding 5/16 inch in size and not including crushed pellets shall 
147.24 	be paid to the taconite economic development fund. The amount paid shall not exceed 
147.25 	$700,000 annually for all Minnesota taconite pellet producers. If the initial amount to be 
147.26 	paid to the fund exceeds this amount, each Minnesota taconite pellet producer's payment 
147.27 	shall be prorated so the total does not exceed $700,000.

147.28 	Sec. 9. Minnesota Statutes 2024, section 298.28, subdivision 9b, is amended to read:
147.29 		Subd. 9b.Taconite environmental fund. Five cents per taxable ton must be paid to the 
147.30 	taconite environmental fund for use under section 298.2961, subdivision 4.

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

148.1 	Sec. 10. Minnesota Statutes 2024, section 298.28, is amended by adding a subdivision to 
148.2 	read:
148.3 		Subd. 10a.Insufficient proceeds.  If the proceeds of the taxes collected under section 
148.4 	298.24 from Mesabi Metallics or its successor are insufficient to fund the allocations 
148.5 	designated from those proceeds under this section, the allocations designated from those 
148.6 	proceeds that are not calculated based on taxable tonnage produced by Mesabi Metallics or 
148.7 	its successor must be proportionally decreased such that the proceeds of the taxes collected 
148.8 	under section 298.24 from Mesabi Metallics or its successor are sufficient to fund the 
148.9 	allocations designated from those proceeds under this section.

148.10 	Sec. 11. Minnesota Statutes 2024, section 298.28, subdivision 11, is amended to read:
148.11 		Subd. 11.Remainder. (a) The proceeds of the tax imposed by section 298.24 which 
148.12 	remain after the distributions and payments in subdivisions 2 to 10a 10, as certified by the 
148.13 	commissioner of revenue, and paragraphs (b), (c), and (d) have been made, together with 
148.14 	interest earned on all money distributed under this section prior to distribution, shall be 
148.15 	divided between the taconite environmental protection fund created in section 298.223 and 
148.16 	the Douglas J. Johnson economic protection trust fund created in section 298.292 as follows: 
148.17 	Two-thirds to the taconite environmental protection fund and one-third to the Douglas J. 
148.18 	Johnson economic protection trust fund. The proceeds shall be placed in the respective 
148.19 	special accounts.
148.20 	(b) There shall be distributed to each city, town, and county the amount that it received 
148.21 	under Minnesota Statutes 1978, section 294.26, in calendar year 1977; provided, however, 
148.22 	that (1) the amount distributed in 1981 to the unorganized territory number 2 of Lake County 
148.23 	and the town of Beaver Bay based on the between-terminal trackage of Erie Mining Company 
148.24 	will be distributed in 1982 and subsequent years to the unorganized territory number 2 of 
148.25 	Lake County and the towns of Beaver Bay and Stony River based on the miles of track of 
148.26 	Erie Mining Company in each taxing district; and (2) a city located within six miles of five 
148.27 	other cities qualifying for a distribution under section 298.282 shall receive a distribution 
148.28 	equal to $5,000 under this paragraph in calendar year 2020 and subsequent years. The 
148.29 	distribution to all other cites and towns receiving a distribution under this paragraph shall 
148.30 	be reduced by the ratio that $5,000 bears to the total aid distribution received by all cities 
148.31 	and towns under this paragraph.
148.32 	(c) There shall be distributed to the Iron Range resources and rehabilitation account the 
148.33 	amounts it received in 1977 under Minnesota Statutes 1978, section 298.22. The amount 
149.1 	distributed under this paragraph shall be expended within or for the benefit of the taconite 
149.2 	assistance area defined in section 273.1341.
149.3 	(d) There shall be distributed to each school district 62 75 percent of the amount that it 
149.4 	received under Minnesota Statutes 1978, section 294.26, in calendar year 1977.

149.5 	Sec. 12. Minnesota Statutes 2024, section 298.282, subdivision 1, is amended to read:
149.6 		Subdivision 1.Distribution of taconite municipal aid account. (a) The amount 
149.7 	deposited with the county as provided in section 298.28, subdivision 3, must be distributed 
149.8 	as provided by this section among: (1) the municipalities located within a taconite assistance 
149.9 	area under section 273.1341 that meet the criteria of section 273.1341, clause (1) or (2); (2) 
149.10 	a township that contains a state park consisting primarily of an underground iron ore mine; 
149.11 	(3) a city located within five miles of that state park; (4) the city of Cook in St. Louis County; 
149.12 	(5) the city of Two Harbors in Lake County; (6) the city of Orr in St. Louis County; (7) the 
149.13 	city of Winton in St. Louis County; and (4) (8) Breitung Township in St. Louis County, 
149.14 	each being referred to in this section as a qualifying municipality. The distribution to
149.15 	distributions to each of the city of Orr, the city of Winton, and Breitung Township under 
149.16 	this subdivision shall be $25,000 annually. The distributions to each of the city of Cook and 
149.17 	the city of Two Harbors under this subdivision shall be $75,000 annually.
149.18 	(b) The amount deposited in the state general fund as provided in section 298.018, 
149.19 	subdivision 1, must be distributed in the same manner as provided under paragraph (a), 
149.20 	except that subdivisions 3, 4, and 5 do not apply, and the distributions shall be made on the 
149.21 	dates provided under section 298.018, subdivision 1a.

149.22 	Sec. 13. EFFECTIVE DATE; REVISOR NOTIFICATION.
 149.23 	(a) Sections 1 to 8 and 10 to 12 are effective for distributions in the year after the year 
149.24 	in which Mesabi Metallics or its successor begins producing tonnage subject to the taxes 
149.25 	under Minnesota Statutes, section 298.24, and thereafter. The commissioner of revenue 
149.26 	must certify to the commissioner of Iron Range resources and rehabilitation when production 
149.27 	begins.
149.28 	(b) The commissioner of revenue must notify the revisor of statutes within 30 days of 
149.29 	the certification under paragraph (a).

150.1 	ARTICLE 11
150.2 	MISCELLANEOUS

150.3 	Section 1. Minnesota Statutes 2024, section 16A.726, is amended to read:
150.4 	16A.726 SPORTS FACILITIES TRANSFERS; APPROPRIATIONS.
150.5 	(a) The commissioner shall make transfers to the Minnesota Sports Facilities Authority 
150.6 	required to make the state payments under section 473J.13, subdivisions 2 and 4, and for 
150.7 	the amount of Minneapolis taxes withheld under section 297A.994, subdivision 4, paragraph 
150.8 	(a), clause (4). Amounts sufficient to make the transfers are appropriated to the commissioner 
150.9 	from the general fund.
150.10 	(b) $2,700,000 is annually appropriated from the general fund from fiscal year 2014 
150.11 	through fiscal year 2033 to the commissioner of management and budget for a grant to the 
150.12 	city of St. Paul for the operating or capital costs of new or existing sports facilities.

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

150.14 	Sec. 2. [116J.8753] SPORTS AND EVENTS REIMBURSEMENT PROGRAM.
150.15 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
150.16 	the meanings given.
150.17 	(b) "Account" means the sports and events reimbursement program account.
150.18 	(c) "Event" means any of the following and includes any activity related to or associated 
150.19 	with the following:
150.20 	(1) Amateur Athletic Union Junior Olympic Games;
150.21 	(2) Big Ten conference tournaments;
150.22 	(3) Bowl Season;
150.23 	(4) College Football Playoff;
150.24 	(5) Confederation of North, Central America, and Caribbean Association Football 
150.25 	(CONCACAF) Gold Cup or other matches;
150.26 	(6) Confederation Sudamericana de Football (CONMEBOL) Copa America;
150.27 	(7) CrossFit Games;
150.28 	(8) Federation of Gay Games;
150.29 	(9) Formula 1 United States Grand Prix;
151.1 	(10) International Ice Hockey Federation (IIHF) World Juniors, Men's, Women's, or any 
151.2 	tournament sanctioned by USA hockey or the IIHF;
151.3 	(11) International Skating Union (ISU) Worlds;
151.4 	(12) International Soccer Match;
151.5 	(13) Laver Cup;
151.6 	(14) Major League Baseball All-Star Game;
151.7 	(15) Major League Soccer All-Star Game or other special events or matches;
151.8 	(16) National Basketball Association All-Star Game, Cup, or Draft;
151.9 	(17) National Collegiate Athletic Association's (NCAA) Men's or Women's Final Four 
151.10 	or preliminary round basketball tournament, Men's or Women's Frozen Four, Volleyball 
151.11 	Championship, Wrestling Championship, Gymnastics Championship, or any sanctioned 
151.12 	NCAA championship;
151.13 	(18) National Football League Draft, Super Bowl, or combine;
151.14 	(19) National Hockey League All-Star Game, Draft, Four Nations, Stadium Series, 
151.15 	Winter Classic, or World Cup of Hockey;
151.16 	(20) Rugby World Cup Men's or Women's;
151.17 	(21) Ultimate Fighting Championship;
151.18 	(22) United States Figure Skating Championship;
151.19 	(23) Unrivaled Event;
151.20 	(24) United States Olympic Team Trials in gymnastics, swimming, and wrestling, 
151.21 	sanctioned by the national governing body, recognized by the United States Olympic 
151.22 	Committee;
151.23 	(25) Women's National Basketball Association All-Star Game or Draft;
151.24 	(26) World Cup Soccer Matches for Men's or Women's;
151.25 	(27) World Wrestling Entertainment Summer Slam, Royal Rumbles, Survivor Series, 
151.26 	WrestleMania, TKO Takeover Weekend, or other premium live event;
151.27 	(28) X Games;
151.28 	(29) Professional Golfers' Association (PGA) of America championship-level events 
151.29 	for Men's or Women's; or
152.1 	(30) any event certified by the commissioner of revenue that:
152.2 	(i) will include at least 15,000 participants and spectators;
152.3 	(ii) the site selection organization is considering whether to host in a state other than 
152.4 	Minnesota; and
152.5 	(iii) is not held more than one time in any year.
152.6 	(d) "Program" means the sports and events reimbursement program.
152.7 	(e) "Local organizing committee" means a body with a demonstrated track record of 
152.8 	attracting high-profile events to Minnesota that is responsible for the promotion and execution 
152.9 	of an event.
152.10 	(f) "Site selection organization" means an organization that has the ability to enter into 
152.11 	a contract for an event listed in paragraph (c) with a local organizing committee.
152.12 		Subd. 2.Sports and events reimbursement program account. The sports and events 
152.13 	reimbursement program account is created in the special revenue fund in the state treasury. 
152.14 	Except as otherwise appropriated by law, money in the account is appropriated to the 
152.15 	commissioner of revenue for the purposes of this section. All money earned by the account 
152.16 	must be credited to the account and remain available until expended.
152.17 		Subd. 3.Events eligible for funding. (a) Only an event listed in subdivision 1, paragraph 
152.18 	(c), is eligible for funding under this section.
152.19 	(b) A listed event may receive funding through the program only if:
152.20 	(1) a site selection organization, after considering one or more sites not in this state, 
152.21 	selects a site in this state for the event to be held:
152.22 	(i) one time; or
152.23 	(ii) if the event is scheduled under an event contract or event support contract to be held 
152.24 	each year for a period of years, one time in each year;
152.25 	(2) a site selection organization selects a site in this state as:
152.26 	(i) the sole site for the event; or
152.27 	(ii) the sole site for the event in a region composed of this state and one or more adjoining 
152.28 	states; and
152.29 	(3) the event is held not more than one time in any year.
153.1 		Subd. 4.Administration of program. (a) Prior to any determination under section 
153.2 	270C.45, subdivision 2, a local organizing committee must submit an application to the 
153.3 	commissioner of revenue. Applications must be submitted in the form and manner provided 
153.4 	by the commissioner of revenue but must include:
153.5 	(1) a certification that the event meets the eligibility requirements for funding under 
153.6 	subdivision 3 and all other funding requirements under this section; and
153.7 	(2) documentation from a site selection organization selecting the site for the event.
153.8 	(b) The commissioner must conduct due diligence in administering the program, including 
153.9 	contracting with professionals as needed to assist in the due diligence.
153.10 		Subd. 5.Allowable expenses. Money in the account may be used to fulfill obligations 
153.11 	of the state to a local organizing committee under an event contract including the payment 
153.12 	of:
153.13 	(1) the costs relating to the preparations necessary or desirable for conducting the event; 
153.14 	and
153.15 	(2) the costs of conducting the event, including the costs of an improvement or renovation 
153.16 	to an existing facility and the costs of the acquisition or construction of a new facility or 
153.17 	other facility.
153.18 		Subd. 6.Rulemaking. The commissioner of revenue may adopt rules necessary to 
153.19 	implement this section.
153.20 		Subd. 7.Reporting. (a) A local organizing committee must provide the following 
153.21 	information to the commissioner of revenue:
153.22 	(1) annual audited statements of any financial records required by a site selection 
153.23 	organization; and
153.24 	(2) data obtained by the local organizing committee relating to:
153.25 	(i) attendance at the event, including an estimate of the number of people expected to 
153.26 	attend the event who are not residents of Minnesota; and
153.27 	(ii) the economic impact of the event.
153.28 	(b) A local organizing committee must provide an annual audited financial statement 
153.29 	required by the commissioner of revenue no later than the end of the fourth month after the 
153.30 	last day of the period covered by the financial statement.
154.1 	(c) After the conclusion of an event, a local organizing committee must provide 
154.2 	information about the event, such as attendance figures, including an estimate of the number 
154.3 	of people who attended the event who are not residents of Minnesota, financial information, 
154.4 	or other public information held by the committee as requested by the commissioner of 
154.5 	revenue.

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

154.7 	Sec. 3. Minnesota Statutes 2024, section 168E.09, is amended by adding a subdivision to 
154.8 	read:
154.9 		Subd. 1a.Deposit of revenues; sports and events reimbursement program 
154.10 	account. After deposits under subdivision 1, the commissioner must deposit the share of 
154.11 	revenues of the taxes imposed under this chapter that are directly attributable to an event 
154.12 	in the amount determined under section 270C.45 to the sports and events reimbursement 
154.13 	program account.

154.14 	EFFECTIVE DATE. This section is effective for revenues collected for sales and 
154.15 	purchases made after the day following final enactment.

154.16 	Sec. 4. Minnesota Statutes 2024, section 168E.09, subdivision 2, is amended to read:
154.17 		Subd. 2.Deposits. After deposits under subdivision subdivisions 1 and 1a, the 
154.18 	commissioner must deposit the balance of proceeds from the retail delivery fee in the 
154.19 	transportation advancement account under section 174.49.

154.20 	EFFECTIVE DATE. This section is effective for revenues collected for sales and 
154.21 	purchases made after the day following final enactment.

154.22 	Sec. 5. Minnesota Statutes 2024, section 270B.14, is amended by adding a subdivision to 
154.23 	read:
154.24 		Subd. 25.Exchange of criminal investigative data between Department of Revenue 
154.25 	and Financial Crimes and Fraud Section. (a) For purposes of this subdivision, "FCFS" 
154.26 	means the Financial Crimes and Fraud Section of the Bureau of Criminal Apprehension.
154.27 	(b) The commissioner may disclose active criminal investigative data as classified under 
154.28 	section 270B.03, subdivision 6, to the FCFS. The FCFS may disclose active criminal 
154.29 	investigative data concerning tax administration to the commissioner as outlined in section 
154.30 	299C.061, subdivision 6. The commissioner may enter into an agreement with the FCFS 
154.31 	outlining procedures to implement the exchange of information under this subdivision, but 
155.1 	an agreement may provide for the disclosure of data only to the extent allowed under this 
155.2 	subdivision. Disclosure is allowed only for the purpose of and to the extent necessary for 
155.3 	tax administration and for the purpose of and to the extent necessary for the FCFS to carry 
155.4 	out section 299C.061, subdivision 3.
155.5 	(c) Data disclosed by the commissioner to the FCFS under this subdivision are classified 
155.6 	under section 270B.03, subdivision 6. Data disclosed by the FCFS to the commissioner 
155.7 	under section 299C.061, subdivision 6, are classified under section 13.82, subdivision 7.

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

155.9 	Sec. 6. Minnesota Statutes 2024, section 270B.15, is amended to read:
155.10 	270B.15 DISCLOSURE TO LEGISLATIVE AUDITOR AND STATE AUDITOR; 
155.11 	INSPECTOR GENERAL.
155.12 		Subdivision 1.Legislative auditor and state auditor. (a) Returns and return information 
155.13 	must be disclosed to the legislative auditor to the extent necessary for the legislative auditor 
155.14 	to carry out sections 3.97 to 3.979.
155.15 	(b) The commissioner must disclose return information, including the report required 
155.16 	under section 289A.12, subdivision 15, to the state auditor to the extent necessary to conduct 
155.17 	audits of job opportunity building zones as required under section 469.3201.
155.18 		Subd. 2.Inspector general. Returns and return information must be disclosed to the 
155.19 	inspector general, as given meaning in section 15E.10, to the extent necessary for the 
155.20 	inspector general to carry out chapter 15E. The inspector general may disseminate data of 
155.21 	any classification to the commissioner for purposes of administering the provisions of section 
155.22 	290.034.

155.23 	EFFECTIVE DATE. This section is effective January 1, 2027, unless the legislature 
155.24 	has not established the inspector general as referred to in this section, in which case this 
155.25 	section will not be enacted.

155.26 	Sec. 7. Minnesota Statutes 2024, section 270C.07, is amended to read:
155.27 	270C.07 REVENUE NOTICES RULINGS.
155.28 		Subdivision 1.Authority. The commissioner may make, adopt, and publish interpretive 
155.29 	revenue notices rulings. A "revenue notice ruling" is a policy statement that has been 
155.30 	published pursuant to subdivision 5 and that provides interpretation, details, or supplementary 
155.31 	information concerning the application of state revenue laws or rules promulgated by the 
156.1 	commissioner. Revenue notices rulings are published for the information and guidance of 
156.2 	taxpayers, local government officials, the department, and others concerned.
156.3 		Subd. 2.Effect. Revenue notices rulings do not have the force and effect of law and 
156.4 	have no precedential effect, but may be relied on by taxpayers unless and until revoked or 
156.5 	modified. A notice may be expressly revoked or modified by the commissioner, by the 
156.6 	issuance of a revenue notice, but may not be revoked or modified retroactively to the 
156.7 	detriment of the taxpayers. A change in the law or an interpretation of the law occurring 
156.8 	after the revenue notice is issued, whether in the form of a statute, court decision, 
156.9 	administrative rule, or revenue notice, results in revocation or modification of the notice to 
156.10 	the extent that the change affects the notice.
156.11 		Subd. 2a.Revocation or modification. A revenue ruling may be expressly revoked or 
156.12 	modified by the commissioner, by the issuance of a revenue ruling, but may not be revoked 
156.13 	or modified retroactively to the detriment of taxpayers. A change in the law or an 
156.14 	interpretation of the law occurring after the revenue ruling is issued, whether in the form 
156.15 	of a statute, court decision, administrative rule, or revenue ruling, results in revocation or 
156.16 	modification of the ruling to the extent that the change affects the ruling.
156.17 		Subd. 3.Retroactivity. Revenue notices rulings are generally interpretive of existing 
156.18 	law and therefore are retroactive to the effective date of the applicable law provision unless 
156.19 	otherwise stated in the notice ruling.
156.20 		Subd. 4.Issuance. The issuance of revenue notices rulings is at the discretion of the 
156.21 	commissioner. The commissioner shall establish procedures governing the issuance of 
156.22 	revenue notices rulings and tax information bulletins. At least one week before publication 
156.23 	of a revenue notice in the State Register, the commissioner shall provide a copy of the notice 
156.24 	to the chairs of the Taxes Committee of the house of representatives and the Taxes and Tax 
156.25 	Laws Committee of the senate.
156.26 		Subd. 4a.Request. (a) Any person may submit a revenue ruling request to the 
156.27 	commissioner. The request must contain the following:
156.28 	(1) tax type;
156.29 	(2) the name and characteristics of the taxpayer submitting the request;
156.30 	(3) description of the issue to be addressed;
156.31 	(4) information demonstrating the frequency of the issue;
156.32 	(5) any supporting materials and documents that provide background information on 
156.33 	the issue; and
157.1 	(6) any other relevant information and documents identified by the commissioner.
157.2 	(b) The commissioner must acknowledge all submitted requests within 21 days of receipt. 
157.3 	The person making the request must provide additional information and documents as 
157.4 	requested by the commissioner within 60 days of the request. Failure to timely provide the 
157.5 	requested information and documents may result in the request being denied. Upon the 
157.6 	commissioner's receipt of all requested additional information and documents, the person's 
157.7 	request is considered complete.
157.8 	(c) The commissioner must respond to all requests for revenue rulings either by issuance 
157.9 	of a ruling or by letter explaining why the commissioner declined to issue a ruling. If the 
157.10 	commissioner declines the request, the commissioner shall provide the person making the 
157.11 	request with a letter explaining the reasons for declining to do so within 45 days of receipt 
157.12 	of the completed request. If the commissioner does not decline the completed request, the 
157.13 	commissioner shall complete the revenue ruling and submit the revenue ruling for feedback 
157.14 	under subdivision 5 within 210 days of the commissioner's receipt of the completed request.
157.15 	(d) The commissioner's revenue rulings, decisions to decline to issue revenue rulings, 
157.16 	and other determinations made under this section may not be appealed.
157.17 		Subd. 5.Review and publication. The commissioner shall seek feedback from the tax 
157.18 	section of the Minnesota State Bar Association and the Minnesota Society of Certified 
157.19 	Public Accountants prior to publication of a revenue ruling. The commissioner shall publish 
157.20 	the revenue notices rulings in the State Register and in any other manner that makes them 
157.21 	accessible to the general public. The commissioner may charge a reasonable fee for 
157.22 	publications. At least two weeks before publication of a revenue ruling in the State Register, 
157.23 	the commissioner shall provide a copy of the ruling to the chairs and ranking minority 
157.24 	members of the legislative committees with jurisdiction over taxes.
157.25 		Subd. 6.Confidentiality. Prior to publication or other public dissemination, the 
157.26 	commissioner shall redact certain information from a revenue ruling or proposed ruling, 
157.27 	including the name and address of the taxpayer and taxpayer's representative.
157.28 		Subd. 7.Effect of determination. A determination of any kind made by the commissioner 
157.29 	pursuant to this section is not a rule and is not subject to the Administrative Procedure Act 
157.30 	contained in chapter 14.
157.31 		Subd. 8.Legislative report. (a) On or before January 31, 2028, and on or before January 
157.32 	31 each year thereafter, the commissioner shall report in writing to the legislature the 
157.33 	following information for the immediately preceding calendar year:
158.1 	(1) the number of revenue ruling requests submitted and the number of those rulings 
158.2 	subsequently issued;
158.3 	(2) the tax types for which rulings were requested;
158.4 	(3) the types and characteristics of taxpayers requesting rulings; and
158.5 	(4) any other information that the commissioner considers relevant to legislative oversight 
158.6 	of revenue rulings.
158.7 	(b) The report must be filed as provided in sections 3.195 and 3.197 and copies must be 
158.8 	provided to the chairs and ranking minority members of the legislative committees with 
158.9 	jurisdiction over taxes.

158.10 	EFFECTIVE DATE. This section is effective July 1, 2026, except that the first 
158.11 	legislative report under subdivision 8 is due January 31, 2028.

158.12 	Sec. 8. Minnesota Statutes 2024, section 270C.08, is amended to read:
158.13 	270C.08 TAX INFORMATION BULLETINS.
158.14 	The commissioner may issue tax information bulletins. "Tax information bulletins" are 
158.15 	informational guides to enable taxpayers and local governmental officials to become more 
158.16 	familiar with state revenue laws and their rights and responsibilities under these laws. 
158.17 	Nothing contained in the tax information bulletins supersedes, alters, or otherwise changes 
158.18 	any provisions of the state revenue laws, administrative rules, court decisions, or revenue 
158.19 	notices rulings.

158.20 	EFFECTIVE DATE. This section is effective July 1, 2026.

158.21 	Sec. 9. Minnesota Statutes 2024, section 270C.085, is amended to read:
158.22 	270C.085 NOTIFICATION REQUIREMENTS; SALES AND USE TAXES.
158.23 	The commissioner of revenue shall establish a means of electronically notifying persons 
158.24 	holding a sales tax permit under section 297A.84 of any statutory change in chapter 297A 
158.25 	and any issuance or change in any administrative rule, revenue notice ruling, or sales tax 
158.26 	fact sheet or other written information provided by the department explaining the 
158.27 	interpretation or administration of the tax imposed under that chapter. The notification must 
158.28 	indicate the basic subject of the statute, rule, fact sheet, or other material and provide an 
158.29 	electronic link to the material. Any person holding a sales tax permit that provides an 
158.30 	electronic address to the department must receive these notifications unless they specifically 
158.31 	request electronically, or in writing, to be removed from the notification list. This requirement 
159.1 	does not replace traditional means of notifying the general public or persons without access 
159.2 	to electronic communications of changes in the sales tax law.

159.3 	EFFECTIVE DATE. This section is effective July 1, 2026.

159.4 	Sec. 10. [270C.45] CALCULATION AND DEPOSIT OF REVENUES TO THE 
159.5 	SPORTS AND EVENTS REIMBURSEMENT PROGRAM ACCOUNT.
159.6 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
159.7 	the meanings given them.
159.8 	(b) "Authorized entity" means an independent third-party economic analysis firm or 
159.9 	research organization with demonstrated expertise in conducting economic impact studies 
159.10 	for large-scale events, including the ability to quantify direct, indirect, and induced economic 
159.11 	activity and estimate associated tax revenue generation.
159.12 	(c) "Event" has the meaning given in section 116J.8753, subdivision 1, paragraph (c).
159.13 	(d) "Local organizing committee" has the meaning given in section 116J.8753, subdivision 
159.14 	1, paragraph (e).
159.15 	(e) "Site selection organization" has the meaning given in section 116J.8753, subdivision 
159.16 	1, paragraph (f).
159.17 	(f) "University" means the University of Minnesota.
159.18 		Subd. 2.Determination of incremental increase in certain tax receipts. (a) Following 
159.19 	each event, a local organizing committee must request a determination of the incremental 
159.20 	increase in tax revenues directly attributable to the event. The request must be submitted to 
159.21 	the university or authorized entity in the form and manner prescribed by the university and 
159.22 	the commissioner. The university must notify a local organizing committee within seven 
159.23 	days if the university is unable to provide a determination. Upon notification, a local 
159.24 	organizing committee must request a determination from an authorized entity.
159.25 	(b) Within ten days of the conclusion of an event, the university must commence an 
159.26 	estimate of the incremental increase in tax revenues listed in paragraph (c) that the university 
159.27 	or authorized entity determines are directly attributable to the preparation for and presentation 
159.28 	of an event for a one-year period that begins two months before the date on which the event 
159.29 	will begin. The university or authorized entity must use the information submitted by the 
159.30 	local organizing committee under paragraph (a) for each event.
159.31 	(c) Revenues from the following taxes must be included in the determination of 
159.32 	incremental increase under paragraph (b):
160.1 	(1) notwithstanding section 297A.62, subdivision 4, the tax imposed under section 
160.2 	297A.62, subdivision 1;
160.3 	(2) the taxes imposed under section 297A.64, subdivisions 1 and 2;
160.4 	(3) the tax imposed under section 295.75;
160.5 	(4) the tax imposed under section 295.81;
160.6 	(5) the fee imposed under section 168E.03; and
160.7 	(6) the taxes imposed under sections 290.02 and 290.03.
160.8 		Subd. 3.Deposit of revenues. Within 30 days after the determination of incremental 
160.9 	increase in the tax revenues under subdivision 2, paragraph (b), the commissioner must 
160.10 	disburse the amount of the incremental increase to the local organizing committee for the 
160.11 	purposes enumerated in section 116J.8753, subdivision 5. The commissioner of revenue  
160.12 	must not make any disbursement to an entity other than the local organizing committee that 
160.13 	requested a determination of incremental increase for an event under subdivision 2, paragraph 
160.14 	(a).

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

160.16 	Sec. 11. Minnesota Statutes 2024, section 270C.56, subdivision 1, is amended to read:
160.17 		Subdivision 1.Liability imposed. A person who, either singly or jointly with others, 
160.18 	has the control of, supervision of, or responsibility for filing returns or reports, paying taxes, 
160.19 	or collecting or withholding and remitting taxes and who fails to do so, or a person who is 
160.20 	liable under any other law, is liable for the payment of taxes arising under chapters 295, 
160.21 	296A, 297A, 297F, and 297G, or sections 290.034, 290.92, and 297E.02, and the applicable 
160.22 	penalties and interest on those taxes.

160.23 	EFFECTIVE DATE. This section is effective for convictions of fraud made after 
160.24 	December 31, 2025.

160.25 	Sec. 12. Minnesota Statutes 2024, section 289A.40, subdivision 1, is amended to read:
160.26 		Subdivision 1.Time limit; generally. (a) Unless otherwise provided in this chapter, a 
160.27 	claim for a refund of an overpayment of state tax must be filed within 3-1/2 years from the 
160.28 	date prescribed for filing the return, plus any extension of time granted for filing the return, 
160.29 	but only if filed within the extended time, or one year from the date of an order assessing 
160.30 	tax under section 270C.33 or an order determining an appeal under section 270C.35, 
160.31 	subdivision 8, or one year from the date of a return made by the commissioner under section 
161.1 	270C.33, subdivision 3, upon payment in full of the tax, penalties, and interest shown on 
161.2 	the order or return made by the commissioner two years from the date the tax, penalties, or 
161.3 	interest was paid, whichever period expires later. Claims for refund, except for taxes under 
161.4 	chapter 297A, filed after the 3-1/2 year period but within the one-year period are limited to 
161.5 	the amount of the tax, penalties, and interest on the order or return made by the commissioner 
161.6 	and to issues determined by the order or return made by the commissioner.
161.7 	In the case of assessments under section 289A.38, subdivision 5 or 6, claims for refund 
161.8 	under chapter 297A filed after the 3-1/2 year period but within the one-year period are 
161.9 	limited to the amount of the tax, penalties, and interest on the order or return made by the 
161.10 	commissioner that are due for the period before the 3-1/2 year period.
161.11 	(b) For purposes of this subdivision, the amount of a refund is limited as follows:
161.12 	(1) if the claim was filed by the taxpayer during the 3-1/2 year period prescribed in 
161.13 	paragraph (a), the refund must not exceed the tax, penalties, and interest paid within the 
161.14 	period, immediately preceding the filing of the claim, equal to 3-1/2 years plus any extension 
161.15 	of time granted for filing the return, but only if filed within the extended time;
161.16 	(2) if the claim was not filed by the taxpayer within the 3-1/2 year period prescribed in 
161.17 	paragraph (a), the refund must not exceed the tax, penalties, and interest paid during the 
161.18 	two years immediately preceding the filing of the claim; and
161.19 	(3) if no claim was filed by the taxpayer, the refund must not exceed the amount which 
161.20 	would be allowable under clause (1) or (2), if the claim was filed on the date the refund is 
161.21 	allowed.
161.22 	(c) For purposes of this subdivision, the prepayment of tax made by withholding of tax 
161.23 	at the source or payment of estimated tax before the due date is considered paid on the last 
161.24 	day prescribed by law for the payment of the tax by the taxpayer. A return filed before the 
161.25 	last day prescribed for filing the return is considered to be filed on the last day. If an extension 
161.26 	for filing a return is granted, a return filed before the extended due date is considered to be 
161.27 	filed on the extended due date.

161.28 	EFFECTIVE DATE. This section is effective the day following final enactment and 
161.29 	applies to claims for refund filed on or after that date.

161.30 	Sec. 13. Minnesota Statutes 2024, section 289A.60, subdivision 6, is amended to read:
161.31 		Subd. 6.Penalty for failure to file, false or fraudulent return, evasion. (a) If a person, 
161.32 	with intent to evade or defeat a tax or payment of tax, fails to file a return, files a false or 
161.33 	fraudulent return, or attempts in any other manner to evade or defeat a tax or payment of 
162.1 	tax, there is imposed on the person a penalty equal to 50 percent of the tax, less amounts 
162.2 	paid by the person on the basis of the false or fraudulent return, if any, due for the period 
162.3 	to which the return related.
162.4 	(b) If a person files a false or fraudulent return that includes a claim for refund, there is 
162.5 	imposed on the person a penalty equal to 50 percent of the portion of any refund claimed 
162.6 	that is attributable to fraud. The penalty under this paragraph is in addition to any penalty 
162.7 	imposed under paragraph (a) or (c).
162.8 	(c) If a person receives money, whether reported or not reported on a return, that is due 
162.9 	to fraud of a public program as defined in section 290.034, subdivision 1, without regard 
162.10 	to whether a conviction resulted, there may be imposed on the person a penalty equal to 
162.11 	100 percent of the amounts received attributable to the fraud. The penalty under this 
162.12 	paragraph is in addition to any penalty imposed under paragraph (a) or (b). This penalty 
162.13 	must not be assessed on any amounts already assessed under section 290.034. Any amounts 
162.14 	collected must be deposited to the tax relief account identified in section 290.034, subdivision 
162.15 	5.

162.16 	EFFECTIVE DATE. This section is effective for convictions of fraud made after 
162.17 	December 31, 2025.

162.18 	Sec. 14. [290.034] TAX ON AMOUNTS OBTAINED THROUGH FRAUD.
162.19 		Subdivision 1.Definitions. (a) For purposes of this section, the following terms have 
162.20 	the meanings given.
162.21 	(b) "First-tier rate" means the lowest rate cited in section 290.06, subdivision 2c, 
162.22 	paragraphs (a) to (c).
162.23 	(c) "Public program" and "fraud" have the meanings given in section 13.357.
162.24 	(d) "Program fraud amount" means the amount of money acquired directly or indirectly 
162.25 	by fraud of a public program that is certified to the commissioner under subdivision 4. This 
162.26 	definition excludes refunds for overpayment of taxes.
162.27 		Subd. 2.Tax imposed. (a) A tax equal to 100 percent of the program fraud amount is 
162.28 	imposed on any person or organization convicted by a state or federal court of fraud.
162.29 	(b) The tax under this section applies regardless of any amount of restitution, tax, or 
162.30 	penalty imposed on or paid by a person or organization described in paragraph (a).
162.31 	(c) If multiple persons or organizations are convicted of the same fraud, the liability 
162.32 	shall be joint and several on the convicted persons or organizations.
163.1 	(d) The assessment of this tax under paragraph (a) is considered a jeopardy assessment 
163.2 	or jeopardy collection as provided in section 270C.36.
163.3 		Subd. 3.Data sharing. As authorized by section 270B.14, subdivision 25, the 
163.4 	commissioner may share with the Financial Crimes and Fraud Section of the Bureau of 
163.5 	Criminal Apprehension active investigative data related to enforcement of this section.
163.6 		Subd. 4.Agency certification. (a) After a conviction of a person or organization of 
163.7 	fraud of a public program, the agency primarily responsible for administering the public 
163.8 	program must certify to the commissioner the name of the person or organization, the name 
163.9 	of the public program involved, and the amount of money the court determines the person 
163.10 	or organization was responsible for in the conviction, regardless of the restitution amount.
163.11 	(b) The agency's certification must be in the form and manner prescribed by the 
163.12 	commissioner.
163.13 	(c) An agency's certification to the commissioner is prima facie correct and valid. The 
163.14 	person or organization has the burden of establishing its incorrectness or invalidity in any 
163.15 	related action or proceeding.
163.16 		Subd. 5.Deposit of money. (a) A tax relief account is established in the special revenue 
163.17 	fund. The commissioner must deposit the money collected from the tax imposed under this 
163.18 	section to the tax relief account.
163.19 	(b) The funds will remain in this account until the following:
163.20 	(1) by December 15 of each year, the commissioner must determine the amount in the 
163.21 	tax relief account and determine the amount of a reduction in the first-tier rate for the 
163.22 	following taxable year. The determination is based using the most recent November forecast 
163.23 	required under section 16A.103;
163.24 	(2) when there is enough money accumulated in the tax relief account, the commissioner 
163.25 	must reduce the first-tier rate for the following taxable year. This reduction must be calculated 
163.26 	to approximate the amount currently on deposit in the tax relief fund. The reduction must 
163.27 	only be for that taxable year. The threshold for a reduction of the rate must not be below 
163.28 	one-tenth of one percent; and
163.29 	(3) if the rate is reduced for the following taxable year under clause (2), the amounts in 
163.30 	the tax relief fund must be deposited in the general fund.

163.31 	EFFECTIVE DATE. This section is effective for convictions of fraud made after 
163.32 	December 31, 2025.

164.1 	Sec. 15. Minnesota Statutes 2024, section 290.62, is amended to read:
164.2 	290.62 DISTRIBUTION OF REVENUES.
164.3 		Subdivision 1.Deposit of revenues; general fund; refunds. Except as provided in 
164.4 	subdivision 2, all revenues derived from the taxes, interest, penalties and charges under this 
164.5 	chapter shall, notwithstanding any other provisions of law, be paid into the state treasury 
164.6 	and credited to the general fund, and be distributed as follows:
164.7 	(1) There shall, notwithstanding any other provision of the law, be paid from this general 
164.8 	fund all refunds of taxes erroneously collected from taxpayers under this chapter as provided 
164.9 	herein;
164.10 	(2) There is hereby appropriated to the persons entitled to payment herein, from the fund 
164.11 	or account in the state treasury to which the money was credited, an amount sufficient to 
164.12 	make the refund and payment.
164.13 		Subd. 2.Deposit of revenues; sports and events reimbursement program. The 
164.14 	commissioner must deposit the share of revenues of the taxes imposed under this chapter 
164.15 	that are directly attributable to an event in the amount determined under section 270C.45 
164.16 	to the sports and events reimbursement program account.

164.17 	EFFECTIVE DATE. This section is effective for revenues collected in taxable years 
164.18 	beginning after the day following final enactment.

164.19 	Sec. 16. Minnesota Statutes 2024, section 295.75, subdivision 11, is amended to read:
164.20 		Subd. 11.Deposit of revenues; sports and events reimbursement program 
164.21 	account. Except as provided in subdivision 11a, the commissioner shall deposit all revenues, 
164.22 	including penalties and interest, derived from the tax imposed by this section in the general 
164.23 	fund.

164.24 	EFFECTIVE DATE. This section is effective for revenues collected for sales and 
164.25 	purchases made after the day following final enactment.

164.26 	Sec. 17. Minnesota Statutes 2024, section 295.75, is amended by adding a subdivision to 
164.27 	read:
164.28 		Subd. 11a.Deposit of revenues; sports and events reimbursement program 
164.29 	account. The commissioner must deposit the share of revenues of the taxes imposed under 
164.30 	this chapter that are directly attributable to an event in the amount determined under section 
164.31 	270C.45 to the sports and events reimbursement program account.

165.1 	EFFECTIVE DATE. This section is effective for revenues collected for sales and 
165.2 	purchases made after the day following final enactment.

165.3 	Sec. 18. Minnesota Statutes 2025 Supplement, section 295.81, subdivision 10, is amended 
165.4 	to read:
165.5 		Subd. 10.Deposit of revenues; account established. Except as provided in subdivision 
165.6 	10a, the commissioner must deposit the revenues, including penalties and interest, derived 
165.7 	from the tax imposed by this section in the general fund.

165.8 	EFFECTIVE DATE. This section is effective for revenues collected for sales and 
165.9 	purchases made after the day following final enactment.

165.10 	Sec. 19. Minnesota Statutes 2024, section 295.81, is amended by adding a subdivision to 
165.11 	read:
165.12 		Subd. 10a.Deposit of revenues; sports and events reimbursement program 
165.13 	account. The commissioner must deposit the share of revenues of the taxes imposed under 
165.14 	this chapter that are directly attributable to an event in the amount determined under section 
165.15 	270C.45 to the sports and events reimbursement program account.

165.16 	EFFECTIVE DATE. This section is effective for revenues collected for sales and 
165.17 	purchases made after the day following final enactment.

165.18 	Sec. 20. Minnesota Statutes 2025 Supplement, section 297A.94, is amended to read:
165.19 	297A.94 DEPOSIT OF REVENUES.
165.20 	(a) Except as provided in this section, the commissioner shall deposit the revenues, 
165.21 	including interest and penalties, derived from the taxes imposed by this chapter in the state 
165.22 	treasury and credit them to the general fund.
165.23 	(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic 
165.24 	account in the special revenue fund if:
165.25 	(1) the taxes are derived from sales and use of property and services purchased for the 
165.26 	construction and operation of an agricultural resource project; and
165.27 	(2) the purchase was made on or after the date on which a conditional commitment was 
165.28 	made for a loan guaranty for the project under section 41A.04, subdivision 3.
165.29 	The commissioner of management and budget shall certify to the commissioner the date on 
165.30 	which the project received the conditional commitment. The amount deposited in the loan 
166.1 	guaranty account must be reduced by any refunds and by the costs incurred by the Department 
166.2 	of Revenue to administer and enforce the assessment and collection of the taxes.
166.3 	(c) The commissioner shall deposit the revenues, including interest and penalties, derived 
166.4 	from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3, 
166.5 	paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:
166.6 	(1) first to the general obligation special tax bond debt service account in each fiscal 
166.7 	year the amount required by section 16A.661, subdivision 3, paragraph (b); and
166.8 	(2) after the requirements of clause (1) have been met, the balance to the general fund.
166.9 	(d) Beginning with sales taxes remitted after July 1, 2017, the commissioner shall deposit 
166.10 	in the state treasury the revenues collected under section 297A.64, subdivision 1, including 
166.11 	interest and penalties and minus refunds, and credit them to the highway user tax distribution 
166.12 	fund.
166.13 	(e) The commissioner shall deposit the revenues, including interest and penalties, 
166.14 	collected under section 297A.64, subdivision 5, in the state treasury and credit them to the 
166.15 	general fund. By July 15 of each year the commissioner shall transfer to the highway user 
166.16 	tax distribution fund an amount equal to the excess fees collected under section 297A.64, 
166.17 	subdivision 5, for the previous calendar year.
166.18 	(f) Beginning with sales taxes remitted after July 1, 2017, in conjunction with the deposit 
166.19 	of revenues under paragraph (d), the commissioner shall deposit into the state treasury and 
166.20 	credit to the highway user tax distribution fund an amount equal to the estimated revenues 
166.21 	derived from the tax rate imposed under section 297A.62, subdivision 1, on the lease or 
166.22 	rental for not more than 28 days of rental motor vehicles subject to section 297A.64. The 
166.23 	commissioner shall estimate the amount of sales tax revenue deposited under this paragraph 
166.24 	based on the amount of revenue deposited under paragraph (d).
166.25 	(g) Each month the commissioner must deposit an amount equal to the estimated revenues 
166.26 	derived from the taxes imposed under section 297A.62, subdivision 1, on the sale and 
166.27 	purchase of motor vehicle repair and replacement parts in the state treasury and credit:
166.28 	(1) a percentage to the highway user tax distribution fund as follows:
166.29 	(i) 43.5 percent in each of fiscal years 2024 and 2025;
166.30 	(ii) 43 percent in fiscal year 2026;
166.31 	(iii) 41 percent in fiscal year 2027;
166.32 	(iv) 36 percent in fiscal year 2028;
167.1 	(v) 30 percent in fiscal year 2029;
167.2 	(vi) 36 percent in each of fiscal years 2030 to 2034;
167.3 	(vii) 38.5 percent in fiscal year 2035;
167.4 	(viii) 41 percent in fiscal year 2036; and
167.5 	(ix) 43.5 percent in fiscal year 2037 and thereafter;
167.6 	(2) a percentage to the transportation advancement account under section 174.49 as 
167.7 	follows:
167.8 	(i) 3.5 percent in fiscal year 2024;
167.9 	(ii) 4.5 percent in fiscal year 2025;
167.10 	(iii) 5.5 percent in fiscal year 2026;
167.11 	(iv) 7.5 percent in fiscal year 2027;
167.12 	(v) 14.5 percent in fiscal year 2028;
167.13 	(vi) 21.5 percent in fiscal year 2029;
167.14 	(vii) 28.5 percent in fiscal year 2030;
167.15 	(viii) 36.5 percent in fiscal year 2031;
167.16 	(ix) 44.5 percent in fiscal year 2032; and
167.17 	(x) 56.5 percent in fiscal year 2033 and thereafter; and
167.18 	(3) the remainder in each fiscal year to the general fund.
167.19 	After each February forecast, and prior to the following April 15, the commissioner shall 
167.20 	estimate the monthly deposit amount for use in the following fiscal year based on the estimate 
167.21 	of average revenue derived from the taxes imposed under section 297A.62, subdivision 1, 
167.22 	on the sale and purchase of motor vehicle repair and replacement parts from the department's 
167.23 	three most recent consumption tax models. For purposes of this paragraph, "motor vehicle" 
167.24 	has the meaning given in section 297B.01, subdivision 11, and "motor vehicle repair and 
167.25 	replacement parts" includes (i) all parts, tires, accessories, and equipment incorporated into 
167.26 	or affixed to the motor vehicle as part of the motor vehicle maintenance and repair, and (ii) 
167.27 	paint, oil, and other fluids that remain on or in the motor vehicle as part of the motor vehicle 
167.28 	maintenance or repair. For purposes of this paragraph, "tire" means any tire of the type used 
167.29 	on highway vehicles, if wholly or partially made of rubber and if marked according to 
167.30 	federal regulations for highway use.
168.1 	(h) 81.56 percent of the revenues, including interest and penalties, transmitted to the 
168.2 	commissioner under section 297A.65, must be deposited by the commissioner in the state 
168.3 	treasury as follows:
168.4 	(1) 47.5 percent of the receipts must be deposited in the heritage enhancement account 
168.5 	in the game and fish fund, and may be spent only on activities that improve, enhance, or 
168.6 	protect fish and wildlife resources, including conservation, restoration, and enhancement 
168.7 	of land, water, and other natural resources of the state;
168.8 	(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may 
168.9 	be spent only for state parks and trails;
168.10 	(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may 
168.11 	be spent only on metropolitan park and trail grants;
168.12 	(4) three percent of the receipts must be deposited in the natural resources fund, and 
168.13 	may be spent only on local trail grants;
168.14 	(5) two percent of the receipts must be deposited in the natural resources fund, and may 
168.15 	be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory, 
168.16 	and the Duluth Zoo; and
168.17 	(6) 2.5 percent of the receipts must be deposited in the pollinator account established in 
168.18 	section 103B.101, subdivision 19.
168.19 	(i) 1.5 percent of the revenues, including interest and penalties, transmitted to the 
168.20 	commissioner under section 297A.65 must be deposited in a regional parks and trails account 
168.21 	in the natural resources fund and may only be spent for parks and trails of regional 
168.22 	significance outside of the seven-county metropolitan area under section 85.535, based on 
168.23 	recommendations from the Greater Minnesota Regional Parks and Trails Commission under 
168.24 	section 85.536.
168.25 	(j) 1.5 percent of the revenues, including interest and penalties, transmitted to the 
168.26 	commissioner under section 297A.65 must be deposited in an outdoor recreational 
168.27 	opportunities for underserved communities account in the natural resources fund and may 
168.28 	only be spent on projects and activities that connect diverse and underserved Minnesotans 
168.29 	through expanding cultural environmental experiences, exploration of their environment, 
168.30 	and outdoor recreational activities.
168.31 	(k) The revenue dedicated under paragraph (h) may not be used as a substitute for 
168.32 	traditional sources of funding for the purposes specified, but the dedicated revenue shall 
168.33 	supplement traditional sources of funding for those purposes. Land acquired with money 
169.1 	deposited in the game and fish fund under paragraph (h) must be open to public hunting 
169.2 	and fishing during the open season, except that in aquatic management areas or on lands 
169.3 	where angling easements have been acquired, fishing may be prohibited during certain times 
169.4 	of the year and hunting may be prohibited. At least 87 percent of the money deposited in 
169.5 	the game and fish fund for improvement, enhancement, or protection of fish and wildlife 
169.6 	resources under paragraph (h) must be allocated for field operations.
169.7 	(l) The commissioner must deposit the revenues, including interest and penalties minus 
169.8 	any refunds, derived from the sale of items regulated under section 624.20, subdivision 1, 
169.9 	that may be sold to persons 18 years old or older and that are not prohibited from use by 
169.10 	the general public under section 624.21, in the state treasury and credit:
169.11 	(1) 25 percent to the volunteer fire assistance grant account established under section 
169.12 	88.068;
169.13 	(2) 25 percent to the fire safety account established under section 297I.06, subdivision 
169.14 	3; and
169.15 	(3) the remainder to the general fund.
169.16 	For purposes of this paragraph, the percentage of total sales and use tax revenue derived 
169.17 	from the sale of items regulated under section 624.20, subdivision 1, that are allowed to be 
169.18 	sold to persons 18 years old or older and are not prohibited from use by the general public 
169.19 	under section 624.21, is a set percentage of the total sales and use tax revenues collected in 
169.20 	the state, with the percentage determined under Laws 2017, First Special Session chapter 
169.21 	1, article 3, section 39.
169.22 	(m) The commissioner must deposit the share of revenues of the taxes imposed under 
169.23 	this chapter that are directly attributable to an event in the amount determined under section 
169.24 	270C.45 to the sports and events reimbursement program account.
169.25 	(m) (n) The revenues deposited under paragraphs (a) to (l) (m) do not include the 
169.26 	revenues, including interest and penalties, generated by the sales tax imposed under section 
169.27 	297A.62, subdivision 1a, which must be deposited as provided under the Minnesota 
169.28 	Constitution, article XI, section 15.

169.29 	EFFECTIVE DATE. This section is effective for revenue collected for sales and 
169.30 	purchases made after the day following final enactment.

170.1 	Sec. 21. Minnesota Statutes 2025 Supplement, section 299C.061, subdivision 6, is amended 
170.2 	to read:
170.3 		Subd. 6.Data sharing authorized. Notwithstanding chapter 13 or any other statute 
170.4 	related to the classification of government data to the contrary, state agencies making a 
170.5 	referral under subdivision 4 or 5 shall provide data related to the suspected fraudulent activity 
170.6 	to the Section, including data classified as not public. The Section may share active criminal 
170.7 	investigative data concerning insurance fraud with the Department of Commerce and active 
170.8 	criminal investigative data concerning tax administration with the Department of Revenue. 
170.9 	Data shared by the Section under this subdivision are classified under section 13.82, 
170.10 	subdivision 7.

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

170.12 	Sec. 22. Minnesota Statutes 2024, section 383A.80, subdivision 4, is amended to read:
170.13 		Subd. 4.Expiration. The authority to impose the tax under this section expires January 
170.14 	1, 2028 2036.

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

170.16 	Sec. 23. Minnesota Statutes 2024, section 383B.80, subdivision 4, is amended to read:
170.17 		Subd. 4.Expiration. The authority to impose the tax under this section expires January 
170.18 	1, 2028 2036.

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

170.20 	Sec. 24. EFFECT OF REVENUE NOTICES.
 170.21 	A revenue notice published by the commissioner of revenue on or before July 1, 2026, 
170.22 	has the full force and effect of revenue rulings under Minnesota Statutes, section 270C.07. 
170.23 	If the commissioner of revenue modifies a revenue notice after June 30, 2026, the 
170.24 	commissioner of revenue must publish the modification as a revenue ruling pursuant to 
170.25 	Minnesota Statutes, section 270C.07.

170.26 	EFFECTIVE DATE. This section is effective the day after final enactment.

171.1 	Sec. 25. NO OBLIGATION TO LIST ON LIQUOR POSTING; TEMPORARY 
171.2 	AUTHORITY.
 171.3 	(a) Notwithstanding Minnesota Statutes, section 270C.725, the commissioner of revenue 
171.4 	is under no obligation to list a qualifying taxpayer whose business is a place of public 
171.5 	accommodation.
171.6 	(b) For purposes of this section the following definitions apply:
171.7 	(1) "qualifying taxpayer" means a taxpayer that:
171.8 	(i) is ten days or more delinquent in either filing a tax return or paying a tax imposed 
171.9 	by Minnesota Statutes, sections 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, 
171.10 	or 297A.62, or local sales and use tax payable to the commissioner of revenue, or a local 
171.11 	option tax administered and collected by the commissioner of revenue; and
171.12 	(ii) within seven days of receiving notification from the commissioner of revenue of the 
171.13 	intended action to list the taxpayer on the liquor posting, has filed a request for abatement 
171.14 	of penalty under Minnesota Statutes, section 270C.34 or section 289A.60, subdivision 4, 
171.15 	or a request for abatement of interest or additional tax charge; and
171.16 	(2) "place of public accommodation" has the meaning given in Minnesota Statutes, 
171.17 	section 363A.03, subdivision 34.
171.18 	(c) This section expires December 31, 2027.

171.19 	EFFECTIVE DATE. This section is effective retroactively from January 1, 2026, and 
171.20 	applies to taxes first required to be paid, and returns first required to be filed, after that date.

171.21 	Sec. 26. APPROPRIATION; CITY OF SOUTH ST. PAUL; GRANT.
 171.22 	(a) $250,000 in fiscal year 2026 is appropriated from the general fund to the commissioner 
171.23 	of revenue for a grant to the city of South St. Paul. This is a onetime appropriation. The 
171.24 	grant must be paid by June 30, 2026. The grant under this section is not subject to retention 
171.25 	of administrative costs under Minnesota Statutes, section 16B.98, subdivision 14.
171.26 	(b) The grant under this section must be used by the city of South St. Paul to pay for 
171.27 	planning and development costs within the city.

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

172.1 	Sec. 27. APPROPRIATION; PROFESSIONAL GOLFERS' ASSOCIATION OF 
172.2 	AMERICA (PGA) CHAMPIONSHIP EVENTS.
 172.3 	$7,000,000 in fiscal year 2027 is appropriated from the general fund to the director of 
172.4 	Explore Minnesota for a grant to the city of Chaska to attract, and for costs associated with 
172.5 	hosting, a package of future PGA of America championship-level events, which shall include 
172.6 	at least one men's PGA championship and one women's PGA championship. This 
172.7 	appropriation is onetime and is available until June 30, 2029. Notwithstanding Minnesota 
172.8 	Statutes, section 16B.98, subdivision 14, the director may use up to two percent of the 
172.9 	amount appropriated for administrative costs.

172.10 	Sec. 28. CANCELLATIONS.
 172.11 	$7,000,000 of the fiscal year 2024 Minnesota forward fund account appropriation in 
172.12 	Laws 2023, chapter 53, article 21, section 7, paragraph (c), is canceled.

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

172.14 	Sec. 29. TRANSFER.
 172.15 	$7,000,000 in fiscal year 2027 is transferred from the Minnesota forward fund account 
172.16 	established in Minnesota Statutes, section 116J.8752, subdivision 3, to the general fund. 
172.17 	This is a onetime transfer.

172.18 	ARTICLE 12
172.19 	DEPARTMENT OF REVENUE; INDIVIDUAL INCOME AND CORPORATE 
172.20 	FRANCHISE TAXES

172.21 	Section 1. Minnesota Statutes 2024, section 289A.08, subdivision 7, is amended to read:
172.22 		Subd. 7.Composite income tax returns for nonresident partners, shareholders, and 
172.23 	beneficiaries. (a) The commissioner may allow a partnership with nonresident partners to 
172.24 	file a composite return and to pay the tax on behalf of nonresident partners who have no 
172.25 	other Minnesota source income. This composite return must include the names, addresses, 
172.26 	Social Security numbers, income allocation, and tax liability for the nonresident partners 
172.27 	electing to be covered by the composite return.
172.28 	(b) The computation of a partner's tax liability must be determined by multiplying the 
172.29 	income allocated to that partner by the highest rate used to determine the tax liability for 
172.30 	individuals under section 290.06, subdivision 2c. Nonbusiness deductions, standard 
172.31 	deductions, or personal exemptions are not allowed. The computation of a partner's net 
172.32 	investment income tax liability must be computed under section 290.033.
173.1 	(c) The partnership must submit a request to use this composite return filing method for 
173.2 	nonresident partners. The requesting partnership must file a composite return in the form 
173.3 	prescribed by the commissioner of revenue. The filing of a composite return is considered 
173.4 	a request to use the composite return filing method.
173.5 	(d) The electing partner must not have any Minnesota source income other than the 
173.6 	income from the partnership, other electing partnerships, and other qualifying entities 
173.7 	electing to file and pay the pass-through entity tax under subdivision 7a. If it is determined 
173.8 	that the electing partner has other Minnesota source income, the inclusion of the income 
173.9 	and tax liability for that partner under this provision will not constitute a return to satisfy 
173.10 	the requirements of subdivision 1. The tax paid for the individual as part of the composite 
173.11 	return is allowed as a payment of the tax by the individual on the date on which the composite 
173.12 	return payment was made. If the electing nonresident partner has no other Minnesota source 
173.13 	income, filing of the composite return is a return for purposes of subdivision 1.
173.14 	(e) This subdivision does not negate the requirement that an individual pay estimated 
173.15 	tax if the individual's liability would exceed the requirements set forth in section 289A.25. 
173.16 	The individual's liability to pay estimated tax is, however, satisfied when the partnership 
173.17 	pays composite estimated tax in the manner prescribed in section 289A.25.
173.18 	(f) If an electing partner's share of the partnership's gross income from Minnesota sources 
173.19 	is less than the filing requirements for a nonresident under this subdivision, the tax liability 
173.20 	is zero. However, a statement showing the partner's share of gross income must be included 
173.21 	as part of the composite return.
173.22 	(g) The election provided in this subdivision is only available to a partner who has no 
173.23 	other Minnesota source income and who is either (1) a full-year nonresident individual or 
173.24 	(2) a trust or estate that does not claim a deduction under either section 651 or 661 of the 
173.25 	Internal Revenue Code.
173.26 	(h) The composite return election provided in this subdivision is available to a nonresident 
173.27 	partner who incurs an accelerated gain on installment sales under section 290.0137, paragraph 
173.28 	(a). A nonresident partner who elects to defer the gain on installment sales under section 
173.29 	290.0137, paragraph (b), cannot utilize the composite return election for the partnership 
173.30 	until the recognition of the deferred gain is completed. A nonresident who makes the election 
173.31 	in section 290.0137, paragraph (b), must report the deferred gain on the nonresident's 
173.32 	individual income tax return in the manner prescribed by the commissioner.
174.1 	(h) (i) A corporation defined in section 290.9725 and its nonresident shareholders may 
174.2 	make an election under this paragraph subdivision. The provisions covering the partnership 
174.3 	apply to the corporation and the provisions applying to the partner apply to the shareholder.
174.4 	(i) (j) Estates and trusts distributing current income only and the nonresident individual 
174.5 	beneficiaries of the estates or trusts may make an election under this paragraph subdivision. 
174.6 	The provisions covering the partnership apply to the estate or trust. The provisions applying 
174.7 	to the partner apply to the beneficiary.
174.8 	(j) (k) For the purposes of this subdivision, "income" has the meaning given in section 
174.9 	290.01, subdivision 19, paragraph (h).

174.10 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
174.11 	31, 2025.

174.12 	Sec. 2. Minnesota Statutes 2024, section 290.01, subdivision 19, is amended to read:
174.13 		Subd. 19.Net income. (a) For a trust or estate taxable under section 290.03, and a 
174.14 	corporation taxable under section 290.02, the term "net income" means the federal taxable 
174.15 	income, as defined in section 63 of the Internal Revenue Code of 1986, as amended through 
174.16 	the date named in this subdivision, incorporating the federal effective dates of changes to 
174.17 	the Internal Revenue Code and any elections made by the taxpayer in accordance with the 
174.18 	Internal Revenue Code in determining federal taxable income for federal income tax 
174.19 	purposes, and with the modifications provided in sections 290.0131 to 290.0136.
174.20 	(b) For an individual, the term "net income" means federal adjusted gross income with 
174.21 	the modifications provided in sections 290.0131, 290.0132, and 290.0135 to 290.0137.
174.22 	(c) In the case of a regulated investment company or a fund thereof, as defined in section 
174.23 	851(a) or 851(g) of the Internal Revenue Code, federal taxable income means investment 
174.24 	company taxable income as defined in section 852(b)(2) of the Internal Revenue Code, 
174.25 	except that:
174.26 	(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal 
174.27 	Revenue Code does not apply;
174.28 	(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue 
174.29 	Code must be applied by allowing a deduction for capital gain dividends and exempt-interest 
174.30 	dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code; 
174.31 	and
175.1 	(3) the deduction for dividends paid must also be applied in the amount of any 
175.2 	undistributed capital gains which the regulated investment company elects to have treated 
175.3 	as provided in section 852(b)(3)(D) of the Internal Revenue Code.
175.4 	(d) The net income of a real estate investment trust as defined and limited by section 
175.5 	856(a), (b), and (c) of the Internal Revenue Code means the real estate investment trust 
175.6 	taxable income as defined in section 857(b)(2) of the Internal Revenue Code.
175.7 	(e) The net income of a designated settlement fund as defined in section 468B(d) of the 
175.8 	Internal Revenue Code means the gross income as defined in section 468B(b) of the Internal 
175.9 	Revenue Code.
175.10 	(f) The Internal Revenue Code of 1986, as amended through May 1, 2023, applies for 
175.11 	taxable years beginning after December 31, 1996.
175.12 	(g) Except as otherwise provided, references to the Internal Revenue Code in this 
175.13 	subdivision and sections 290.0131 to 290.0136 mean the code in effect for purposes of 
175.14 	determining net income for the applicable year.
175.15 	(h) In the case of a partnership electing to file a composite return under section 289A.08, 
175.16 	subdivision 7, "net income" means the partner's share of federal adjusted gross income from 
175.17 	the partnership modified by:
175.18 	(1) the additions provided in section 290.0131, subdivisions 8 to 10, 16, and 17, and 
175.19 	290.0137, paragraph (a); and
175.20 	(2) the subtractions provided in: (1) (i) section 290.0132, subdivisions 9, 27, and 28, to 
175.21 	the extent the amount is assignable or allocable to Minnesota under section 290.17; and (2)
175.22 	(ii) section 290.0132, subdivision 14; and (iii) section 290.0137, paragraph (c).
175.23 	The subtraction allowed under section 290.0132, subdivision 9, is only allowed on the 
175.24 	composite tax computation to the extent the electing partner would have been allowed the 
175.25 	subtraction.
175.26 	(i) In the case of a qualifying entity electing to pay the pass-through entity tax under 
175.27 	section 289A.08, subdivision 7a, "net income" means the qualifying owner's share of federal 
175.28 	adjusted gross income from the qualifying entity modified by the additions provided in 
175.29 	section 290.0131, subdivisions 5, 8 to 10, 16, and 17, and the subtractions provided in: (1) 
175.30 	section 290.0132, subdivisions 3, 9, 27, and 28, to the extent the amount is assignable or 
175.31 	allocable to Minnesota under section 290.17; and (2) section 290.0132, subdivision 14. The 
175.32 	subtraction allowed under section 290.0132, subdivision 9, is only allowed on the 
175.33 	pass-through entity tax computation to the extent the qualifying owners would have been 
176.1 	allowed the subtraction. The income of both a resident and nonresident qualifying owner 
176.2 	is allocated and assigned to this state as provided for nonresident partners and shareholders 
176.3 	under sections 290.17, 290.191, and 290.20.

176.4 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
176.5 	31, 2025.

176.6 	Sec. 3. Minnesota Statutes 2024, section 290.0137, is amended to read:
176.7 	290.0137 ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT 
176.8 	SALE GAINS.
176.9 	(a) In the case of a nonresident individual or a person who becomes a nonresident 
176.10 	individual during the tax year, taxable net income shall include the amount realized upon 
176.11 	a sale of the assets of, or any interest in, an S corporation or partnership that operated in 
176.12 	Minnesota during the year of sale, including any income or gain to be recognized in future 
176.13 	years pursuant to an installment sale method of reporting under the Internal Revenue Code.
176.14 	(1) For the purposes of this paragraph, an individual who becomes a nonresident of 
176.15 	Minnesota in any year after an installment sale is required to recognize the full amount of 
176.16 	any income or gain described in this paragraph on the individual's final Minnesota resident 
176.17 	tax return to the extent that such income has not been recognized in a prior year.
176.18 	(2) For the purposes of this section, "realized" has the meaning given in section 1001(b) 
176.19 	of the Internal Revenue Code.
176.20 	(3) For the purposes of this section, "installment sale" means any installment sale under 
176.21 	section 453 of the Internal Revenue Code and any other sale that is reported utilizing a 
176.22 	method of accounting authorized under subchapter E of the Internal Revenue Code that 
176.23 	allows taxpayers to delay reporting or recognizing a realized gain until a future year.
176.24 	(b) Notwithstanding paragraph (a), nonresident taxpayers may elect to defer recognizing 
176.25 	unrecognized installment sale gains by making an election under this paragraph. The election 
176.26 	must be filed on a form to be determined or prescribed by the commissioner and must be 
176.27 	filed by the due date of the individual income tax return, including any extension. Electing 
176.28 	taxpayers must make an irrevocable agreement to:
176.29 	(1) file Minnesota tax returns in all subsequent years when gains from the installment 
176.30 	sales are recognized and reported to the Internal Revenue Service;
176.31 	(2) allocate gains to the state of Minnesota as though the gains were realized in the year 
176.32 	of sale under section 290.17, 290.191, or 290.20; and
177.1 	(3) include all relevant federal tax documents reporting the installment sale with 
177.2 	subsequent Minnesota tax returns.
177.3 	(c) Income or gain recognized for Minnesota purposes pursuant to paragraph (a) must 
177.4 	be excluded from taxable net income in any future year that the taxpayer files a Minnesota 
177.5 	tax return a composite Minnesota tax return is filed to the extent that the income or gain 
177.6 	has already been subject to tax pursuant to paragraph (a). If a composite Minnesota tax 
177.7 	return is not filed, then any income or gain recognized for Minnesota purposes under 
177.8 	paragraph (a) must be excluded from taxable net income in any future year in which the 
177.9 	taxpayer files a Minnesota tax return to the extent that the income or gain has already been 
177.10 	subject to tax pursuant to paragraph (a).

177.11 	EFFECTIVE DATE. This section is effective for taxable years beginning after December 
177.12 	31, 2025.

177.13 	ARTICLE 13
177.14 	DEPARTMENT OF REVENUE; PROPERTY TAXES

177.15 	Section 1. Minnesota Statutes 2024, section 273.032, is amended to read:
177.16 	273.032 MARKET VALUE DEFINITION.
177.17 	(a) Unless otherwise provided, for the purpose of determining any property tax levy 
177.18 	limitation based on market value or any limit on net debt, the issuance of bonds, certificates 
177.19 	of indebtedness, or capital notes based on market value, any qualification to receive state 
177.20 	aid based on market value, or any state aid amount based on market value, the terms "market 
177.21 	value," "estimated market value," and "market valuation," whether equalized or unequalized, 
177.22 	mean the estimated market value of taxable property within the local unit of government 
177.23 	before any of the following or similar adjustments for:
177.24 	(1) the market value exclusions under:
177.25 	(i) section 273.11, subdivisions 14a and 14c (vacant platted land);
177.26 	(ii) section 273.11, subdivisions 19 and 20 (certain improvements to business properties);
177.27 	(iii) (ii) section 273.11, subdivision 21 (homestead property damaged by mold);
177.28 	(iv) (iii) section 273.13, subdivision 34 (homestead of a veteran with a disability or 
177.29 	family caregiver); or
177.30 	(v) (iv) section 273.13, subdivision 35 (homestead market value exclusion); or
177.31 	(2) the deferment of value under:
178.1 	(i) the Minnesota Agricultural Property Tax Law, section 273.111;
178.2 	(ii) the Aggregate Resource Preservation Law, section 273.1115;
178.3 	(iii) the Minnesota Open Space Property Tax Law, section 273.112;
178.4 	(iv) the rural preserves property tax program, section 273.114; or
178.5 	(v) the Metropolitan Agricultural Preserves Act, section 473H.10; or
178.6 	(3) the adjustments to tax capacity for:
178.7 	(i) tax increment financing under sections 469.174 to 469.1794;
178.8 	(ii) fiscal disparities under chapter 276A or 473F; or
178.9 	(iii) powerline credit under section 273.425.
178.10 	(b) Estimated market value under paragraph (a) also includes the market value of 
178.11 	tax-exempt property if the applicable law specifically provides that the limitation, 
178.12 	qualification, or aid calculation includes tax-exempt property.
178.13 	(c) Unless otherwise provided, "market value," "estimated market value," and "market 
178.14 	valuation" for purposes of property tax levy limitations and calculation of state aid, refer 
178.15 	to the estimated market value for the previous assessment year and for purposes of limits 
178.16 	on net debt, the issuance of bonds, certificates of indebtedness, or capital notes refer to the 
178.17 	estimated market value as last finally equalized.
178.18 	(d) For purposes of a provision of a home rule charter or of any special law that is not 
178.19 	codified in the statutes and that imposes a levy limitation based on market value or any limit 
178.20 	on debt, the issuance of bonds, certificates of indebtedness, or capital notes based on market 
178.21 	value, the terms "market value," "taxable market value," and "market valuation," whether 
178.22 	equalized or unequalized, mean "estimated market value" as defined in paragraph (a).

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

178.24 	Sec. 2. Minnesota Statutes 2024, section 273.111, subdivision 9, is amended to read:
178.25 		Subd. 9.Additional taxes. (a) Except as provided in paragraph (b), When real property 
178.26 	which is being, or has been valued and assessed under this section no longer qualifies under 
178.27 	subdivision 3, the portion no longer qualifying shall be subject to additional taxes, in the 
178.28 	amount equal to the difference between the taxes determined in accordance with subdivision 
178.29 	4, and the amount determined under subdivision 5. Provided, however, that the amount 
178.30 	determined under subdivision 5 shall not be greater than it would have been had the actual 
178.31 	bona fide sale price of the real property at an arm's-length transaction been used in lieu of 
179.1 	the market value determined under subdivision 5. Such additional taxes shall be extended 
179.2 	against the property on the tax list for the current year, provided, however, that no interest 
179.3 	or penalties shall be levied on such additional taxes if timely paid, and provided further, 
179.4 	that such additional taxes shall only be levied with respect to the last three years that the 
179.5 	said property has been valued and assessed under this section.
179.6 	(b) Real property that has been valued and assessed under this section prior to May 29, 
179.7 	2008, and that ceases to qualify under this section after May 28, 2008, and is withdrawn 
179.8 	from the program before August 16, 2010, is not subject to additional taxes under this 
179.9 	subdivision or subdivision 3, paragraph (c). If additional taxes have been paid under this 
179.10 	subdivision with respect to property described in this paragraph prior to April 3, 2009, the 
179.11 	county must repay the property owner in the manner prescribed by the commissioner of 
179.12 	revenue.

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

179.14 	Sec. 3. REPEALER.
 179.15 	Minnesota Statutes 2024, sections 272.02, subdivision 31; 273.11, subdivisions 19 and 
179.16 	20; 273.1315, subdivision 1; 273.1385; 273.25; 273.65; 273.66; 273.67; 274.07; 428B.02, 
179.17 	subdivision 7; 477A.085; and 477A.18, are repealed.

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

179.19 	ARTICLE 14
179.20 	DEPARTMENT OF REVENUE; MISCELLANEOUS

179.21 	Section 1. Minnesota Statutes 2024, section 123B.53, subdivision 1, is amended to read:
179.22 		Subdivision 1.Definitions. (a) For purposes of this section, the eligible debt service 
179.23 	revenue of a district is defined as follows:
179.24 	(1) the amount needed to produce between five and six percent in excess of the amount 
179.25 	needed to meet when due the principal and interest payments on the obligations of the district 
179.26 	for eligible projects according to subdivision 2, excluding the amounts listed in paragraph 
179.27 	(b), minus
179.28 	(2) the amount of debt service excess levy reduction for that school year calculated 
179.29 	according to the procedure established by the commissioner.
179.30 	(b) The obligations in this paragraph are excluded from eligible debt service revenue:
179.31 	(1) obligations under section 123B.61;
180.1 	(2) the part of debt service principal and interest paid from the taconite environmental 
180.2 	protection fund or Douglas J. Johnson economic protection trust, excluding the portion of 
180.3 	taconite payments from the Iron Range schools and community development account under 
180.4 	section 298.28, subdivision 7a;
180.5 	(3) obligations for long-term facilities maintenance under section 123B.595;
180.6 	(4) obligations under section 123B.62; and
180.7 	(5) obligations equalized under section 123B.535.
180.8 	(c) For purposes of this section, if a preexisting school district reorganized under sections 
180.9 	123A.35 to 123A.43, 123A.46, and 123A.48 is solely responsible for retirement of the 
180.10 	preexisting district's bonded indebtedness or capital loans, debt service equalization aid 
180.11 	must be computed separately for each of the preexisting districts.
180.12 	(d) For purposes of this section, the adjusted net tax capacity determined according to 
180.13 	sections 127A.48 and 273.1325 shall be adjusted to include the tax capacity of property 
180.14 	generally exempted from ad valorem taxes under section 272.02, subdivision 64.

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

180.16 	Sec. 2. Minnesota Statutes 2024, section 123B.535, subdivision 1, is amended to read:
180.17 		Subdivision 1.Definitions. (a) For purposes of this section, the eligible natural disaster 
180.18 	debt service revenue of a district is defined as the amount needed to produce between five 
180.19 	and six percent in excess of the amount needed to meet when due the principal and interest 
180.20 	payments on the obligations of the district that would otherwise qualify under section 
180.21 	123B.53 under the following conditions:
180.22 	(1) the district was impacted by a natural disaster event or area occurring January 1, 
180.23 	2005, or later, as declared by the President of the United States of America, which is eligible 
180.24 	for Federal Emergency Management Agency payments;
180.25 	(2) the natural disaster caused $500,000 or more in damages to school district buildings; 
180.26 	and
180.27 	(3) the repair and replacement costs are not covered by insurance payments or Federal 
180.28 	Emergency Management Agency payments.
180.29 	(b) For purposes of this section, the adjusted net tax capacity equalizing factor equals 
180.30 	the quotient derived by dividing the total adjusted net tax capacity of all school districts in 
180.31 	the state for the year before the year the levy is certified by the total number of adjusted 
180.32 	pupil units in the state for the year prior to the year the levy is certified.
181.1 	(c) For purposes of this section, the adjusted net tax capacity determined according to 
181.2 	sections 127A.48 and 273.1325 shall be adjusted to include the tax capacity of property 
181.3 	generally exempted from ad valorem taxes under section 272.02, subdivision 64.

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

181.5 	Sec. 3. Minnesota Statutes 2025 Supplement, section 268.19, subdivision 1, is amended 
181.6 	to read:
181.7 		Subdivision 1.Use of data. (a) Except as provided by this section, data gathered from 
181.8 	any person under the administration of the Minnesota Unemployment Insurance Law are 
181.9 	private data on individuals or nonpublic data not on individuals as defined in section 13.02, 
181.10 	subdivisions 9 and 12, and may not be disclosed except according to a district court order 
181.11 	or section 13.05. A subpoena is not considered a district court order. These data may be 
181.12 	disseminated to and used by the following agencies without the consent of the subject of 
181.13 	the data:
181.14 	(1) state and federal agencies specifically authorized access to the data by state or federal 
181.15 	law;
181.16 	(2) any agency of any other state or any federal agency charged with the administration 
181.17 	of an unemployment insurance program;
181.18 	(3) any agency responsible for the maintenance of a system of public employment offices 
181.19 	for the purpose of assisting individuals in obtaining employment;
181.20 	(4) the public authority responsible for child support in Minnesota or any other state in 
181.21 	accordance with section 518A.83;
181.22 	(5) human rights agencies within Minnesota that have enforcement powers;
181.23 	(6) the Department of Revenue to the extent necessary for its duties under Minnesota 
181.24 	laws;
181.25 	(7) public and private agencies responsible for administering publicly financed assistance 
181.26 	programs for the purpose of monitoring the eligibility of the program's recipients;
181.27 	(8) the Department of Labor and Industry, the Department of Commerce, and the Bureau 
181.28 	of Criminal Apprehension for uses consistent with the administration of their duties under 
181.29 	Minnesota law;
181.30 	(9) the Department of Human Services and the Office of Inspector General and its agents 
181.31 	within the Department of Human Services, including county fraud investigators, for 
182.1 	investigations related to recipient or provider fraud and employees of providers when the 
182.2 	provider is suspected of committing public assistance fraud;
182.3 	(10) the Department of Human Services for the purpose of evaluating medical assistance 
182.4 	services and supporting program improvement;
182.5 	(11) local and state welfare agencies for monitoring the eligibility of the data subject 
182.6 	for assistance programs, or for any employment or training program administered by those 
182.7 	agencies, whether alone, in combination with another welfare agency, or in conjunction 
182.8 	with the department or to monitor and evaluate the statewide Minnesota family investment 
182.9 	program and other cash assistance programs, the Supplemental Nutrition Assistance Program, 
182.10 	and the Supplemental Nutrition Assistance Program Employment and Training program by 
182.11 	providing data on recipients and former recipients of Supplemental Nutrition Assistance 
182.12 	Program (SNAP) benefits, cash assistance under chapter 256, 256D, 256J, or 256K, child 
182.13 	care assistance under chapter 142E, or medical programs under chapter 256B or 256L or 
182.14 	formerly codified under chapter 256D;
182.15 	(12) local and state welfare agencies for the purpose of identifying employment, wages, 
182.16 	and other information to assist in the collection of an overpayment debt in an assistance 
182.17 	program;
182.18 	(13) local, state, and federal law enforcement agencies for the purpose of ascertaining 
182.19 	the last known address and employment location of an individual who is the subject of a 
182.20 	criminal investigation;
182.21 	(14) the United States Immigration and Customs Enforcement has access to data on 
182.22 	specific individuals and specific employers provided the specific individual or specific 
182.23 	employer is the subject of an investigation by that agency;
182.24 	(15) the Department of Health for the purposes of epidemiologic investigations;
182.25 	(16) the Department of Corrections for the purposes of case planning and internal research 
182.26 	for preprobation, probation, and postprobation employment tracking of offenders sentenced 
182.27 	to probation and preconfinement and postconfinement employment tracking of committed 
182.28 	offenders;
182.29 	(17) the state auditor to the extent necessary to conduct audits of job opportunity building 
182.30 	zones as required under section 469.3201;
182.31 	(18) (17) the Office of Higher Education for purposes of supporting program 
182.32 	improvement, system evaluation, and research initiatives including the Statewide 
182.33 	Longitudinal Education Data System;
183.1 	(19) (18) the Family and Medical Benefits Division of the Department of Employment 
183.2 	and Economic Development to be used as necessary to administer chapter 268B; and
183.3 	(20) (19) the executive director or interim executive director of the Minnesota Secure 
183.4 	Choice Retirement Program established under chapter 187 for the purposes of assisting with 
183.5 	communication with employers and to verify employer compliance with chapter 187.
183.6 	(b) Data on individuals and employers that are collected, maintained, or used by the 
183.7 	department in an investigation under section 268.182 are confidential as to data on individuals 
183.8 	and protected nonpublic data not on individuals as defined in section 13.02, subdivisions 3
183.9 	and 13, and must not be disclosed except under statute or district court order or to a party 
183.10 	named in a criminal proceeding, administrative or judicial, for preparation of a defense.
183.11 	(c) Data gathered by the department in the administration of the Minnesota unemployment 
183.12 	insurance program must not be made the subject or the basis for any suit in any civil 
183.13 	proceedings, administrative or judicial, unless the action is initiated by the department.

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

183.15 	Sec. 4. Minnesota Statutes 2024, section 270B.14, subdivision 3, is amended to read:
183.16 		Subd. 3.Administration of enterprise and job opportunity programs. The 
183.17 	commissioner may disclose return information relating to the taxes imposed by chapters 
183.18 	290 and 297A to the Department of Employment and Economic Development or a 
183.19 	municipality with a border city enterprise zone as defined under section 469.166, but only 
183.20 	as necessary to administer the funding limitations under section 469.169, or to the Department 
183.21 	of Employment and Economic Development and appropriate officials from the local 
183.22 	government units in which a qualified business is located but only as necessary to enforce 
183.23 	the job opportunity building zone benefits under section 469.315.

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

183.25 	Sec. 5. Minnesota Statutes 2024, section 270B.15, is amended to read:
183.26 	270B.15 DISCLOSURE TO LEGISLATIVE AUDITOR AND STATE AUDITOR.
183.27 	(a) Returns and return information must be disclosed to the legislative auditor to the 
183.28 	extent necessary for the legislative auditor to carry out sections 3.97 to 3.979.
183.29 	(b) The commissioner must disclose return information, including the report required 
183.30 	under section 289A.12, subdivision 15, to the state auditor to the extent necessary to conduct 
183.31 	audits of job opportunity building zones as required under section 469.3201.

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

184.2 	Sec. 6. Minnesota Statutes 2024, section 270C.055, is amended by adding a subdivision 
184.3 	to read:
184.4 		Subd. 4.Venue. Unless otherwise provided in chapter 289A, if two or more criminal 
184.5 	offenses under the state revenue laws or chapter 349 are committed by the same person in 
184.6 	more than one county, the accused may be prosecuted for all the offenses in any county in 
184.7 	which one of the offenses was committed.

184.8 	EFFECTIVE DATE. This section is effective for criminal offenses committed after 
184.9 	July 31, 2026.

184.10 	Sec. 7. Minnesota Statutes 2024, section 290.01, subdivision 29, is amended to read:
184.11 		Subd. 29.Taxable income. The term "taxable income" means:
184.12 	(1) for individuals, estates, and trusts, the same as taxable net income;
184.13 	(2) for corporations, the taxable net income less
184.14 	(i) the net operating loss deduction under section 290.095; and
184.15 	(ii) the dividends received deduction under section 290.21, subdivision 4; and.
184.16 	(iii) the exemption for operating in a job opportunity building zone under section 469.317.

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

184.18 	Sec. 8. Minnesota Statutes 2024, section 290.0921, subdivision 3, is amended to read:
184.19 		Subd. 3.Alternative minimum taxable income. "Alternative minimum taxable income" 
184.20 	is Minnesota net income as defined in section 290.01, subdivision 19, and includes the 
184.21 	adjustments and tax preference items in sections 56, 57, 58, and 59(d), (e), (f), and (h) of 
184.22 	the Internal Revenue Code. If a corporation files a separate company Minnesota tax return, 
184.23 	the minimum tax must be computed on a separate company basis. If a corporation is part 
184.24 	of a tax group filing a unitary return, the minimum tax must be computed on a unitary basis. 
184.25 	The following adjustments must be made.
184.26 	(1) The portion of the depreciation deduction allowed for federal income tax purposes 
184.27 	under section 168(k) of the Internal Revenue Code that is required as an addition under 
184.28 	section 290.0133, subdivision 11, is disallowed in determining alternative minimum taxable 
184.29 	income.
185.1 	(2) The subtraction for depreciation allowed under section 290.0134, subdivision 13, is 
185.2 	allowed as a depreciation deduction in determining alternative minimum taxable income.
185.3 	(3) The alternative tax net operating loss deduction under sections 56(a)(4) and 56(d) 
185.4 	of the Internal Revenue Code does not apply.
185.5 	(4) The special rule for certain dividends under section 56(g)(4)(C)(ii) of the Internal 
185.6 	Revenue Code does not apply.
185.7 	(5) The tax preference for depletion under section 57(a)(1) of the Internal Revenue Code 
185.8 	does not apply.
185.9 	(6) The tax preference for tax exempt interest under section 57(a)(5) of the Internal 
185.10 	Revenue Code does not apply.
185.11 	(7) The tax preference for charitable contributions of appreciated property under section 
185.12 	57(a)(6) of the Internal Revenue Code does not apply.
185.13 	(8) For purposes of calculating the adjustment for adjusted current earnings in section 
185.14 	56(g) of the Internal Revenue Code, the term "alternative minimum taxable income" as it 
185.15 	is used in section 56(g) of the Internal Revenue Code, means alternative minimum taxable 
185.16 	income as defined in this subdivision, determined without regard to the adjustment for 
185.17 	adjusted current earnings in section 56(g) of the Internal Revenue Code.
185.18 	(9) For purposes of determining the amount of adjusted current earnings under section 
185.19 	56(g)(3) of the Internal Revenue Code, no adjustment shall be made under section 56(g)(4) 
185.20 	of the Internal Revenue Code with respect to (i) the amount of foreign dividend gross-up 
185.21 	subtracted as provided in section 290.0134, subdivision 2, or (ii) the amount of refunds of 
185.22 	income, excise, or franchise taxes subtracted as provided in section 290.0134, subdivision 
185.23 	8.
185.24 	(10) Alternative minimum taxable income excludes the income from operating in a job 
185.25 	opportunity building zone as provided under section 469.317.
185.26 	Items of tax preference must not be reduced below zero as a result of the modifications 
185.27 	in this subdivision.
185.28 	(11) (10) The subtraction for disallowed section 280E expenses under section 290.0134, 
185.29 	subdivision 19, is allowed as a deduction in determining alternative minimum taxable 
185.30 	income.
185.31 	Items of tax preference must not be reduced below zero as a result of the modifications 
185.32 	in this subdivision.

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

186.2 	Sec. 9. Minnesota Statutes 2024, section 290.0922, subdivision 2, is amended to read:
186.3 		Subd. 2.Exemptions. The following entities are exempt from the tax imposed by this 
186.4 	section:
186.5 	(1) corporations exempt from tax under section 290.05;
186.6 	(2) real estate investment trusts;
186.7 	(3) regulated investment companies or a fund thereof;
186.8 	(4) entities having a valid election in effect under section 860D(b) of the Internal Revenue 
186.9 	Code;
186.10 	(5) township mutual insurance companies; and
186.11 	(6) cooperatives organized under chapter 308A, 308B, or 308C that provide housing 
186.12 	exclusively to persons age 55 and over and are classified as homesteads under section 
186.13 	273.124, subdivision 3; and.
186.14 	(7) a qualified business as defined under section 469.310, subdivision 11, if for the 
186.15 	taxable year all of its property is located in a job opportunity building zone designated under 
186.16 	section 469.314 and all of its payroll is a job opportunity building zone payroll under section 
186.17 	469.310.
186.18 	Entities not specifically exempted by this subdivision are subject to tax under this section, 
186.19 	notwithstanding section 290.05.

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

186.21 	Sec. 10. Minnesota Statutes 2024, section 290.0922, subdivision 3, is amended to read:
186.22 		Subd. 3.Definitions. (a) "Minnesota sales or receipts" means the total sales apportioned 
186.23 	to Minnesota pursuant to section 290.191, subdivision 5, the total receipts attributed to 
186.24 	Minnesota pursuant to section 290.191, subdivisions 6 to 8, and/or the total sales or receipts 
186.25 	apportioned or attributed to Minnesota pursuant to any other apportionment formula 
186.26 	applicable to the taxpayer.
186.27 	(b) "Minnesota property" means total Minnesota tangible property as provided in section 
186.28 	290.191, subdivisions 9 to 11, and any other tangible property located in Minnesota, but 
186.29 	does not include the property of a qualified business as defined under section 469.310, 
186.30 	subdivision 11, that is located in a job opportunity building zone designated under section 
187.1 	469.314. Intangible property shall not be included in Minnesota property for purposes of 
187.2 	this section. Taxpayers who do not utilize tangible property to apportion income shall 
187.3 	nevertheless include Minnesota property for purposes of this section. On a return for a short 
187.4 	taxable year, the amount of Minnesota property owned, as determined under section 290.191, 
187.5 	shall be included in Minnesota property based on a fraction in which the numerator is the 
187.6 	number of days in the short taxable year and the denominator is 365.
187.7 	(c) "Minnesota payrolls" means total Minnesota payrolls as provided in section 290.191, 
187.8 	subdivision 12, but does not include the job opportunity building zone payroll under section 
187.9 	469.310, subdivision 8, of a qualified business as defined under section 469.310, subdivision 
187.10 	11. Taxpayers who do not utilize payrolls to apportion income shall nevertheless include 
187.11 	Minnesota payrolls for purposes of this section.

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

187.13 	Sec. 11. Minnesota Statutes 2024, section 295.52, subdivision 5, is amended to read:
187.14 		Subd. 5.Volunteer ambulance services. Volunteer ambulance services are not subject 
187.15 	to the tax under this section. For purposes of this requirement, "volunteer ambulance service" 
187.16 	means an ambulance service in which all of the individuals whose primary responsibility 
187.17 	is direct patient care meet the definition of volunteer ambulance attendant under section 
187.18 	144E.001, subdivision 15. The ambulance service may employ administrative and support 
187.19 	staff, and remain eligible for this exemption, if the primary responsibility of these staff is 
187.20 	not direct patient care.

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

187.22 	Sec. 12. Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 1, is amended 
187.23 	to read:
187.24 		Subdivision 1.Tax collected. The tax on the gross receipts from the sale of the following 
187.25 	exempt items must be imposed and collected as if the sale were taxable and the rate under 
187.26 	section 297A.62, subdivision 1, applied. The exempt items include:
187.27 	(1) building materials for an agricultural processing facility exempt under section 
187.28 	297A.71, subdivision 13;
187.29 	(2) building materials for mineral production facilities exempt under section 297A.71, 
187.30 	subdivision 14;
187.31 	(3) building materials for correctional facilities under section 297A.71, subdivision 3;
188.1 	(4) building materials used in a residence for veterans with a disability exempt under 
188.2 	section 297A.71, subdivision 11;
188.3 	(5) elevators and building materials exempt under section 297A.71, subdivision 12;
188.4 	(6) materials and supplies for qualified low-income housing under section 297A.71, 
188.5 	subdivision 23;
188.6 	(7) materials, supplies, and equipment for municipal electric utility facilities under 
188.7 	section 297A.71, subdivision 35;
188.8 	(8) equipment and materials used for the generation, transmission, and distribution of 
188.9 	electrical energy and an aerial camera package exempt under section 297A.68, subdivision 
188.10 	37;
188.11 	(9) (8) commuter rail vehicle and repair parts under section 297A.70, subdivision 3, 
188.12 	paragraph (a), clause (10);
188.13 	(10) (9) materials, supplies, and equipment for construction or improvement of projects 
188.14 	and facilities under section 297A.71, subdivision 40;
188.15 	(11) (10) enterprise information technology equipment and computer software for use 
188.16 	in a qualified data center, qualified large-scale data center, or qualified refurbished data 
188.17 	center exempt under section 297A.68, subdivision 42;
188.18 	(12) (11) materials, supplies, and equipment for qualifying capital projects under section 
188.19 	297A.71, subdivision 44, paragraphs (a) and (b);
188.20 	(13) (12) items purchased for use in providing critical access dental services exempt 
188.21 	under section 297A.70, subdivision 7, paragraph (c);
188.22 	(14) (13) items and services purchased under a business subsidy agreement for use or 
188.23 	consumption primarily in greater Minnesota exempt under section 297A.68, subdivision 
188.24 	44;
188.25 	(15) (14) building materials, equipment, and supplies for constructing or replacing real 
188.26 	property exempt under section 297A.71, subdivisions 49; 50, paragraph (b);, and 51;
188.27 	(16) (15) building materials, equipment, and supplies for qualifying capital projects 
188.28 	under section 297A.71, subdivision 52;
188.29 	(17) (16) building materials, equipment, and supplies for constructing, remodeling, 
188.30 	expanding, or improving a fire station, police station, or related facilities exempt under 
188.31 	section 297A.71, subdivision 53; and
189.1 	(18) (17) building materials, equipment, and supplies for constructing, remodeling, or 
189.2 	improving a sustainable aviation fuel facility exempt under section 297A.71, subdivision 
189.3 	54.

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

189.5 	Sec. 13. Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 2, is amended 
189.6 	to read:
189.7 		Subd. 2.Refund; eligible persons. Upon application on forms prescribed by the 
189.8 	commissioner, a refund equal to the tax paid on the gross receipts of the exempt items must 
189.9 	be paid to the applicant. Only the following persons may apply for the refund:
189.10 	(1) for subdivision 1, clauses (1), (2), and (13) (12), the applicant must be the purchaser;
189.11 	(2) for subdivision 1, clause (3), the applicant must be the governmental subdivision;
189.12 	(3) for subdivision 1, clause (4), the applicant must be the recipient of the benefits 
189.13 	provided in United States Code, title 38, chapter 21;
189.14 	(4) for subdivision 1, clause (5), the applicant must be the owner of the homestead 
189.15 	property;
189.16 	(5) for subdivision 1, clause (6), the owner of the qualified low-income housing project;
189.17 	(6) for subdivision 1, clause (7), the applicant must be a municipal electric utility or a 
189.18 	joint venture of municipal electric utilities;
189.19 	(7) for subdivision 1, clauses (8), (11), and (14) (10) and (13), the owner of the qualifying 
189.20 	business;
189.21 	(8) for subdivision 1, clauses (9), (10), (12), (16), and (17) (8), (9), (11), (15), and (16), 
189.22 	the applicant must be the governmental entity that owns or contracts for the project or 
189.23 	facility;
189.24 	(9) for subdivision 1, clause (15) (14), the applicant must be the owner or developer of 
189.25 	the building or project; and
189.26 	(10) for subdivision 1, clause (18) (17), the applicant must be the owner or developer 
189.27 	of the sustainable aviation fuel facility.

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

190.1 	Sec. 14. Minnesota Statutes 2025 Supplement, section 297A.75, subdivision 3, is amended 
190.2 	to read:
190.3 		Subd. 3.Application. (a) The application must include sufficient information to permit 
190.4 	the commissioner to verify the tax paid. If the tax was paid by a contractor, subcontractor, 
190.5 	or builder, under subdivision 1, clauses (3) to (12) (11) or (14) to (18) (13) to (17), the 
190.6 	contractor, subcontractor, or builder must furnish to the refund applicant a statement including 
190.7 	the cost of the exempt items and the taxes paid on the items unless otherwise specifically 
190.8 	provided by this subdivision. The provisions of sections 289A.40 and 289A.50 apply to 
190.9 	refunds under this section.
190.10 	(b) An applicant may not file more than two applications per calendar year for refunds 
190.11 	for taxes paid on capital equipment exempt under section 297A.68, subdivision 5.

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

190.13 	Sec. 15. Minnesota Statutes 2025 Supplement, section 297A.94, is amended to read:
190.14 	297A.94 DEPOSIT OF REVENUES.
190.15 	(a) Except as provided in this section, the commissioner shall deposit the revenues, 
190.16 	including interest and penalties, derived from the taxes imposed by this chapter in the state 
190.17 	treasury and credit them to the general fund.
190.18 	(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic 
190.19 	account in the special revenue fund if:
190.20 	(1) the taxes are derived from sales and use of property and services purchased for the 
190.21 	construction and operation of an agricultural resource project; and
190.22 	(2) the purchase was made on or after the date on which a conditional commitment was 
190.23 	made for a loan guaranty for the project under section 41A.04, subdivision 3.
190.24 	The commissioner of management and budget shall certify to the commissioner the date on 
190.25 	which the project received the conditional commitment. The amount deposited in the loan 
190.26 	guaranty account must be reduced by any refunds and by the costs incurred by the Department 
190.27 	of Revenue to administer and enforce the assessment and collection of the taxes.
190.28 	(c) The commissioner shall deposit the revenues, including interest and penalties, derived 
190.29 	from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3, 
190.30 	paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:
190.31 	(1) first to the general obligation special tax bond debt service account in each fiscal 
190.32 	year the amount required by section 16A.661, subdivision 3, paragraph (b); and
191.1 	(2) after the requirements of clause (1) have been met, the balance to the general fund.
191.2 	(d) Beginning with sales taxes remitted after July 1, 2017, the commissioner shall deposit 
191.3 	in the state treasury the revenues collected under section 297A.64, subdivision 1, including 
191.4 	interest and penalties and minus refunds, and credit them to the highway user tax distribution 
191.5 	fund.
191.6 	(e) The commissioner shall deposit the revenues, including interest and penalties, 
191.7 	collected under section 297A.64, subdivision 5, in the state treasury and credit them to the 
191.8 	general fund. By July 15 of each year the commissioner shall transfer to the highway user 
191.9 	tax distribution fund an amount equal to the excess fees collected under section 297A.64, 
191.10 	subdivision 5, for the previous calendar year.
191.11 	(f) Beginning with sales taxes remitted after July 1, 2017, in conjunction with the deposit 
191.12 	of revenues under paragraph (d), the commissioner shall deposit into the state treasury and 
191.13 	credit to the highway user tax distribution fund an amount equal to the estimated revenues 
191.14 	derived from the tax rate imposed under section 297A.62, subdivision 1, on the lease or 
191.15 	rental for not more than 28 days of rental motor vehicles subject to section 297A.64. The 
191.16 	commissioner shall estimate the amount of sales tax revenue deposited under this paragraph 
191.17 	based on the amount of revenue deposited under paragraph (d).
191.18 	(g) Each month the commissioner must deposit an amount equal to the estimated revenues 
191.19 	derived from the taxes imposed under section 297A.62, subdivision 1, on the sale and 
191.20 	purchase of motor vehicle repair and replacement parts in the state treasury and credit:
191.21 	(1) a percentage to the highway user tax distribution fund as follows:
191.22 	(i) 43.5 percent in each of fiscal years 2024 and 2025;
191.23 	(ii) 43 percent in fiscal year 2026;
191.24 	(iii) 41 percent in fiscal year 2027;
191.25 	(iv) 36 percent in fiscal year 2028;
191.26 	(v) 30 percent in fiscal year 2029;
191.27 	(vi) 36 percent in each of fiscal years 2030 to 2034;
191.28 	(vii) 38.5 percent in fiscal year 2035;
191.29 	(viii) 41 percent in fiscal year 2036; and
191.30 	(ix) 43.5 percent in fiscal year 2037 and thereafter;
192.1 	(2) a percentage to the transportation advancement account under section 174.49 as 
192.2 	follows:
192.3 	(i) 3.5 percent in fiscal year 2024;
192.4 	(ii) 4.5 percent in fiscal year 2025;
192.5 	(iii) 5.5 percent in fiscal year 2026;
192.6 	(iv) 7.5 percent in fiscal year 2027;
192.7 	(v) 14.5 percent in fiscal year 2028;
192.8 	(vi) 21.5 percent in fiscal year 2029;
192.9 	(vii) 28.5 percent in fiscal year 2030;
192.10 	(viii) 36.5 percent in fiscal year 2031;
192.11 	(ix) 44.5 percent in fiscal year 2032; and
192.12 	(x) 56.5 percent in fiscal year 2033 and thereafter; and
192.13 	(3) the remainder in each fiscal year to the general fund.
192.14 	After each February forecast, and prior to the following April 15, the commissioner shall 
192.15 	estimate the monthly deposit amount for use in the following fiscal year based on the estimate 
192.16 	of average revenue derived from the taxes imposed under section 297A.62, subdivision 1, 
192.17 	on the sale and purchase of motor vehicle repair and replacement parts from the department's 
192.18 	three most recent consumption tax models. If, after the commissioner estimates the monthly 
192.19 	deposit amounts and prior to July 1, the rate of tax imposed under section 297A.62, 
192.20 	subdivision 1, or the percentages specified under this paragraph are impacted by a law 
192.21 	change, then the commissioner must update the estimated deposit amount by July 15. For 
192.22 	purposes of this paragraph, "motor vehicle" has the meaning given in section 297B.01, 
192.23 	subdivision 11, and "motor vehicle repair and replacement parts" includes (i) all parts, tires, 
192.24 	accessories, and equipment incorporated into or affixed to the motor vehicle as part of the 
192.25 	motor vehicle maintenance and repair, and (ii) paint, oil, and other fluids that remain on or 
192.26 	in the motor vehicle as part of the motor vehicle maintenance or repair. For purposes of this 
192.27 	paragraph, "tire" means any tire of the type used on highway vehicles, if wholly or partially 
192.28 	made of rubber and if marked according to federal regulations for highway use.
192.29 	(h) 81.56 percent of the revenues, including interest and penalties, transmitted to the 
192.30 	commissioner under section 297A.65, must be deposited by the commissioner in the state 
192.31 	treasury as follows:
193.1 	(1) 47.5 percent of the receipts must be deposited in the heritage enhancement account 
193.2 	in the game and fish fund, and may be spent only on activities that improve, enhance, or 
193.3 	protect fish and wildlife resources, including conservation, restoration, and enhancement 
193.4 	of land, water, and other natural resources of the state;
193.5 	(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may 
193.6 	be spent only for state parks and trails;
193.7 	(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may 
193.8 	be spent only on metropolitan park and trail grants;
193.9 	(4) three percent of the receipts must be deposited in the natural resources fund, and 
193.10 	may be spent only on local trail grants;
193.11 	(5) two percent of the receipts must be deposited in the natural resources fund, and may 
193.12 	be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory, 
193.13 	and the Duluth Zoo; and
193.14 	(6) 2.5 percent of the receipts must be deposited in the pollinator account established in 
193.15 	section 103B.101, subdivision 19.
193.16 	(i) 1.5 percent of the revenues, including interest and penalties, transmitted to the 
193.17 	commissioner under section 297A.65 must be deposited in a regional parks and trails account 
193.18 	in the natural resources fund and may only be spent for parks and trails of regional 
193.19 	significance outside of the seven-county metropolitan area under section 85.535, based on 
193.20 	recommendations from the Greater Minnesota Regional Parks and Trails Commission under 
193.21 	section 85.536.
193.22 	(j) 1.5 percent of the revenues, including interest and penalties, transmitted to the 
193.23 	commissioner under section 297A.65 must be deposited in an outdoor recreational 
193.24 	opportunities for underserved communities account in the natural resources fund and may 
193.25 	only be spent on projects and activities that connect diverse and underserved Minnesotans 
193.26 	through expanding cultural environmental experiences, exploration of their environment, 
193.27 	and outdoor recreational activities.
193.28 	(k) The revenue dedicated under paragraph (h) may not be used as a substitute for 
193.29 	traditional sources of funding for the purposes specified, but the dedicated revenue shall 
193.30 	supplement traditional sources of funding for those purposes. Land acquired with money 
193.31 	deposited in the game and fish fund under paragraph (h) must be open to public hunting 
193.32 	and fishing during the open season, except that in aquatic management areas or on lands 
193.33 	where angling easements have been acquired, fishing may be prohibited during certain times 
194.1 	of the year and hunting may be prohibited. At least 87 percent of the money deposited in 
194.2 	the game and fish fund for improvement, enhancement, or protection of fish and wildlife 
194.3 	resources under paragraph (h) must be allocated for field operations.
194.4 	(l) The commissioner must deposit the revenues, including interest and penalties minus 
194.5 	any refunds, derived from the sale of items regulated under section 624.20, subdivision 1, 
194.6 	that may be sold to persons 18 years old or older and that are not prohibited from use by 
194.7 	the general public under section 624.21, in the state treasury and credit:
194.8 	(1) 25 percent to the volunteer fire assistance grant account established under section 
194.9 	88.068;
194.10 	(2) 25 percent to the fire safety account established under section 297I.06, subdivision 
194.11 	3; and
194.12 	(3) the remainder to the general fund.
194.13 	For purposes of this paragraph, the percentage of total sales and use tax revenue derived 
194.14 	from the sale of items regulated under section 624.20, subdivision 1, that are allowed to be 
194.15 	sold to persons 18 years old or older and are not prohibited from use by the general public 
194.16 	under section 624.21, is a set percentage of the total sales and use tax revenues collected in 
194.17 	the state, with the percentage determined under Laws 2017, First Special Session chapter 
194.18 	1, article 3, section 39.
194.19 	(m) The revenues deposited under paragraphs (a) to (l) do not include the revenues, 
194.20 	including interest and penalties, generated by the sales tax imposed under section 297A.62, 
194.21 	subdivision 1a, which must be deposited as provided under the Minnesota Constitution, 
194.22 	article XI, section 15.

194.23 	EFFECTIVE DATE. This section is effective retroactively from January 1, 2026.

194.24 	Sec. 16. Minnesota Statutes 2024, section 297B.03, is amended to read:
194.25 	297B.03 EXEMPTIONS.
194.26 	There is specifically exempted from the provisions of this chapter and from computation 
194.27 	of the amount of tax imposed by it the following:
194.28 	(1) purchase or use, including use under a lease purchase agreement or installment sales 
194.29 	contract made pursuant to section 465.71, of any motor vehicle by the United States and its 
194.30 	agencies and instrumentalities and by any person described in and subject to the conditions 
194.31 	provided in section 297A.67, subdivision 11;
195.1 	(2) purchase or use of any motor vehicle by any person who was a resident of another 
195.2 	state or country at the time of the purchase and who subsequently becomes a resident of 
195.3 	Minnesota, provided the purchase occurred more than 60 days prior to the date such person 
195.4 	began residing in the state of Minnesota and the motor vehicle was registered in the person's 
195.5 	name in the other state or country;
195.6 	(3) purchase or use of any motor vehicle by any person making a valid election to be 
195.7 	taxed under the provisions of section 297A.90;
195.8 	(4) purchase or use of any motor vehicle previously registered in the state of Minnesota 
195.9 	when such transfer constitutes a transfer within the meaning of section 118, 331, 332, 336, 
195.10 	337, 338, 351, 355, 368, 721, 731, 1031, 1033, or 1563(a) of the Internal Revenue Code, 
195.11 	as amended through December 16, 2016;
195.12 	(5) purchase or use of any vehicle owned by a resident of another state and leased to a 
195.13 	Minnesota-based private or for-hire carrier for regular use in the transportation of persons 
195.14 	or property in interstate commerce provided the vehicle is titled in the state of the owner or 
195.15 	secured party, and that state does not impose a sales tax or sales tax on motor vehicles used 
195.16 	in interstate commerce;
195.17 	(6) purchase or use of a motor vehicle by a private nonprofit or public educational 
195.18 	institution for use as an instructional aid in automotive training programs operated by the 
195.19 	institution. "Automotive training programs" includes motor vehicle body and mechanical 
195.20 	repair courses but does not include driver education programs;
195.21 	(7) purchase of a motor vehicle by an ambulance service licensed under section 144E.10 
195.22 	when that vehicle is equipped and specifically intended for emergency response or for 
195.23 	providing ambulance service;
195.24 	(8) purchase of a motor vehicle by or for a public library, as defined in section 134.001, 
195.25 	subdivision 2, as a bookmobile or library delivery vehicle;
195.26 	(9) purchase of a ready-mixed concrete truck;
195.27 	(10) purchase or use of a motor vehicle by a town for use exclusively for road 
195.28 	maintenance, including snowplows and dump trucks, but not including automobiles, vans, 
195.29 	or pickup trucks;
195.30 	(11) purchase or use of a motor vehicle by a corporation, society, association, foundation, 
195.31 	or institution organized and operated exclusively for charitable, religious, or educational 
195.32 	purposes, except a public school, university, or library, but only if the vehicle is:
196.1 	(i) a truck, as defined in section 168.002, a bus, as defined in section 168.002, or a 
196.2 	passenger automobile, as defined in section 168.002, if the automobile is designed and used 
196.3 	for carrying more than nine persons including the driver; and
196.4 	(ii) intended to be used primarily to transport tangible personal property or individuals, 
196.5 	other than employees, to whom the organization provides service in performing its charitable, 
196.6 	religious, or educational purpose;
196.7 	(12) purchase of a motor vehicle for use by a transit provider exclusively to provide 
196.8 	transit service is exempt if the transit provider is either (i) receiving financial assistance or 
196.9 	reimbursement under section 174.24 or 473.384, or (ii) operating under section 174.29, 
196.10 	473.388, or 473.405;
196.11 	(13) purchase or use of a motor vehicle by a qualified business, as defined in section 
196.12 	469.310, located in a job opportunity building zone, if the motor vehicle is principally 
196.13 	garaged in the job opportunity building zone and is primarily used as part of or in direct 
196.14 	support of the person's operations carried on in the job opportunity building zone. The 
196.15 	exemption under this clause applies to sales, if the purchase was made and delivery received 
196.16 	during the duration of the job opportunity building zone. The exemption under this clause 
196.17 	also applies to any local sales and use tax;
196.18 	(14) (13) purchase of a leased vehicle by the lessee who was a participant in a 
196.19 	lease-to-own program from a charitable organization that is:
196.20 	(i) described in section 501(c)(3) of the Internal Revenue Code; and
196.21 	(ii) licensed as a motor vehicle lessor under section 168.27, subdivision 4;
196.22 	(15) (14) purchase of a motor vehicle used exclusively as a mobile medical unit for the 
196.23 	provision of medical or dental services by a federally qualified health center, as defined 
196.24 	under title 19 of the Social Security Act, as amended by Section 4161 of the Omnibus Budget 
196.25 	Reconciliation Act of 1990; and
196.26 	(16) (15) purchase of a motor vehicle by a veteran having a total service-connected 
196.27 	disability, as defined in section 171.01, subdivision 51.

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

196.29 	Sec. 17. Minnesota Statutes 2025 Supplement, section 299C.76, subdivision 1, is amended 
196.30 	to read:
196.31 		Subdivision 1.Definitions. (a) For the purposes of this section, the following definitions 
196.32 	apply.
197.1 	(b) "Federal tax information" means federal tax returns and return information or 
197.2 	information derived or created from federal tax returns, in possession of or control by the 
197.3 	requesting agency, that is covered by the safeguarding provisions of section 6103(p)(4) of 
197.4 	the Internal Revenue Code.
197.5 	(c) "IRS Publication 1075" means Internal Revenue Service Publication 1075 that 
197.6 	provides guidance and requirements for the protection and confidentiality of federal tax 
197.7 	information as required in section 6103(p)(4) of the Internal Revenue Code.
197.8 	(d) "National criminal history record information" means the Federal Bureau of 
197.9 	Investigation identification records as defined in Code of Federal Regulations, title 28, 
197.10 	section 20.3(d).
197.11 	(e) "Requesting agency" means the Department of Revenue; Department of Employment 
197.12 	and Economic Development; Department of Human Services; Department of Children, 
197.13 	Youth, and Families; board of directors of MNsure; Department of Information Technology 
197.14 	Services; attorney general; Office of the Legislative Auditor; and counties.

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

197.16 	Sec. 18. REPEALER.
 197.17 	Minnesota Statutes 2024, sections 272.02, subdivision 64; 272.029, subdivision 7; 
197.18 	289A.12, subdivision 15; 290.06, subdivision 29; 297A.68, subdivision 37; 469.310; 469.311; 
197.19 	469.312; 469.313; 469.314; 469.315; 469.316; 469.317; 469.318; 469.3181; 469.319; 
197.20 	469.3191; 469.3192; 469.3193; 469.320; and 469.3201, are repealed.

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

	ARTICLE 1	FEDERAL UPDATE........	Page.Ln 2.26	
	ARTICLE 2	INCOME AND CORPORATE FRANCHISE TAXES........	Page.Ln 7.20	
	ARTICLE 3	PROPERTY TAXES........	Page.Ln 23.6	
	ARTICLE 4	SALES AND USE AND EXCISE TAXES........	Page.Ln 47.25	
	ARTICLE 5	LOCAL SALES AND USE AND SPECIAL TAXES........	Page.Ln 54.24	
	ARTICLE 6	LOCAL GOVERNMENT AIDS........	Page.Ln 108.2	
	ARTICLE 7	TAX INCREMENT FINANCING........	Page.Ln 123.3	
	ARTICLE 8	PUBLIC FINANCE........	Page.Ln 127.27	
	ARTICLE 9	HENNEPIN COUNTY HEALTHCARE TAX........	Page.Ln 129.1	
	ARTICLE 10	MINERALS........	Page.Ln 136.17	
	ARTICLE 11	MISCELLANEOUS........	Page.Ln 150.1	
	ARTICLE 12	DEPARTMENT OF REVENUE; INDIVIDUAL INCOME AND CORPORATE FRANCHISE TAXES........	Page.Ln 172.18	
	ARTICLE 13	DEPARTMENT OF REVENUE; PROPERTY TAXES........	Page.Ln 177.13	
	ARTICLE 14	DEPARTMENT OF REVENUE; MISCELLANEOUS........	Page.Ln 179.19	

APPENDIX 

Repealed Minnesota Statutes: S5052-1 

272.02 EXEMPT PROPERTY.Subd. 31.Business incubator property. 
Property owned by a nonprofit charitable organization that qualifies for tax exemption under section 501(c)(3) of the Internal Revenue Code that is intended to be used as a business incubator in a high-unemployment county, is exempt. As used in this subdivision, a "business incubator" is a facility used for the development of nonretail businesses, offering access to equipment, space, services, and advice to the tenant businesses, for the purpose of encouraging economic development, diversification, and job creation in the area served by the organization, and "high-unemployment county" is a county that had an average annual unemployment rate of 7.9 percent or greater in 1997. Property that qualifies for the exemption under this subdivision is limited to no more than two contiguous parcels and structures that do not exceed in the aggregate 40,000 square feet. This exemption expires after taxes payable in 2016. 

Subd. 64.Job opportunity building zone property. 
(a) Improvements to real property, and personal property, classified under section 273.13, subdivision 24, and located within a job opportunity building zone, designated under section 469.314, are exempt from ad valorem taxes levied under chapter 275. 

(b) Improvements to real property, and tangible personal property, of an agricultural production facility located within an agricultural processing facility zone, designated under section 469.314, is exempt from ad valorem taxes levied under chapter 275. 

(c) For property to qualify for exemption under paragraph (a), the occupant must be a qualified business, as defined in section 469.310. 

(d) The exemption applies beginning for the first assessment year after designation of the job opportunity building zone by the commissioner of employment and economic development. The exemption applies to each assessment year that begins during the duration of the job opportunity building zone. To be exempt, the property must be occupied by July 1 of the assessment year by a qualified business that has signed the business subsidy agreement and relocation agreement, if required, by July 1 of the assessment year. This exemption does not apply to: 

(1) the levy under section 475.61 or similar levy provisions under any other law to pay general obligation bonds; or 

(2) other school district levies included in the debt service levy of the district under section 123B.55. 

(e) Except for property of a business that was exempt under this subdivision for taxes payable in 2008, a business must notify the county assessor in writing of eligibility under this subdivision by July 1 in order to begin receiving the exemption under this subdivision for taxes payable in the following year. The business need not annually notify the county assessor of its continued exemption under this subdivision, but must notify the county assessor immediately if the exemption no longer applies. 

272.029 WIND ENERGY PRODUCTION TAX.Subd. 7.Exemption. 
The tax imposed under this section does not apply to electricity produced by wind energy conversion systems located in a job opportunity building zone for the duration of the zone. The exemption applies beginning for the first calendar year after designation of the zone and applies to each calendar year that begins during the designation of the zone. The exemption only applies if the owner of the system is a qualified business under section 469.310, subdivision 11, who has entered into a business subsidy agreement that covers the land on which the system is situated. 

273.11 VALUATION OF PROPERTY.Subd. 19.Valuation exclusion for improvements to certain business property. 
Property classified under section 273.13, subdivision 24, which is eligible for the preferred classification rate on the market value up to $150,000, shall qualify for a valuation exclusion for assessment purposes, provided all of the following conditions are met: 

(1) the building must be at least 50 years old at the time of the improvement or damaged by the 1997 floods; 

(2) the building must be located in a city or town with a population of 10,000 or less that is located outside the seven-county metropolitan area, as defined in section 473.121, subdivision 2; 

(3) the total estimated market value of the land and buildings must be $100,000 or less prior to the improvement and prior to the damage caused by the 1997 floods; 

(4) the current year's estimated market value of the property must be equal to or less than the property's estimated market value in each of the two previous years' assessments; 

(5) a building permit must have been issued prior to the commencement of the improvement, or if the building is located in a city or town which does not have a building permit process, the property owner must notify the assessor prior to the commencement of the improvement; 

(6) the property, including its improvements, has received no public assistance, grants or financing except, that in the case of property damaged by the 1997 floods, the property is eligible to the extent that the flood losses are not reimbursed by insurance or any public assistance, grants, or financing; 

(7) the property is not receiving a property tax abatement under section 469.1813; and 

(8) the improvements are made after the effective date of Laws 1997, chapter 231, and prior to January 1, 1999. 

The assessor shall estimate the market value of the building in the assessment year immediately following the year that (1) the building permit was taken out, or (2) the taxpayer notified the assessor that an improvement was to be made. If the estimated market value of the building has increased over the prior year's assessment, the assessor shall note the amount of the increase on the property's record, and that amount shall be subtracted from the value of the property in each year for five years after the improvement has been made, at which time an amount equal to 20 percent of the excluded value shall be added back in each of the five subsequent assessment years. 

For any property, there can be no more than two improvements qualifying for exclusion under this subdivision. The maximum amount of value that can be excluded from any property under this subdivision is $50,000. 

The assessor shall require an application, including documentation of the age of the building from the owner, if unknown by the assessor. Applications must be received prior to July 1 of any year in order to be effective for taxes payable in the following year. 

For purposes of this subdivision, "population" has the same meaning given in section 477A.011, subdivision 3. 

Subd. 20.Valuation exclusion for improvements to certain business property. 
Property classified under section 273.13, subdivision 24, qualifies for a valuation exclusion for assessment purposes, provided all of the following conditions are met: 

(1) the building must have been damaged by the 2002 floods; 

(2) the building must be located in a city or town with a population of 10,000 or less that is located in a county in the area included in DR-1419; 

(3) the total estimated market value of the land and buildings must be $150,000 or less for assessment year 2002; 

(4) a building permit must have been issued prior to the commencement of the improvement, or if the building is located in a city or town which does not have a building permit process, the property owner must notify the assessor prior to the commencement of the improvement; 

(5) the property is not receiving a property tax abatement under section 469.1813; and 

(6) the improvements are made before January 1, 2004. 

The assessor shall estimate the market value of the building in the assessment year immediately following the year that (1) the building permit was taken out, or (2) the taxpayer notified the assessor that an improvement was to be made. If the estimated market value of the building has increased over the 2002 assessment before any reassessment due to flood damage, the assessor shall note the amount of the increase on the property's record, and that amount shall be subtracted from the value of the property in each year for five years after the improvement has been made. In each of the next five subsequent assessment years, an amount equal to 20 percent of the value excluded in the fifth year for that improvement shall be added back. 

The maximum amount of value that can be excluded for all improvements to any property under this subdivision is $50,000. 

The assessor shall require an application. Applications must be received by December 31, 2002, or December 31, 2003, in order to be effective for taxes payable in the following year. 

For purposes of this subdivision, "population" has the meaning given in section 477A.011, subdivision 3. 

273.1315 CERTIFICATION OF CLASS 1B PROPERTY.Subdivision 1.Class 1b homestead declaration before 2009. 
Any property owner seeking classification and assessment of the owner's homestead as class 1b property pursuant to section 273.13, subdivision 22, paragraph (b), on or before October 1, 2008, shall file with the commissioner of revenue a 1b homestead declaration, on a form prescribed by the commissioner. The declaration shall contain the following information: 

(1) the information necessary to verify that on or before June 30 of the filing year, the property owner or the owner's spouse satisfies the requirements of section 273.13, subdivision 22, paragraph (b), for 1b classification; and 

(2) any additional information prescribed by the commissioner. 

The declaration must be filed on or before October 1 to be effective for property taxes payable during the succeeding calendar year. The declaration and any supplementary information received from the property owner pursuant to this subdivision shall be subject to chapter 270B. If approved by the commissioner, the declaration remains in effect until the property no longer qualifies under section 273.13, subdivision 22, paragraph (b). Failure to notify the commissioner within 30 days that the property no longer qualifies under that paragraph because of a sale, change in occupancy, or change in the status or condition of an occupant shall result in the penalty provided in section 273.124, subdivision 13b, computed on the basis of the class 1b benefits for the property, and the property shall lose its current class 1b classification. 

The commissioner shall provide to the assessor on or before November 1 a listing of the parcels of property qualifying for 1b classification. 

273.1385 AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE.Subdivision 1.Aid to offset rate increase. 
Beginning with the December 26, 1997, payment, and according to the schedule for payment of local aid under section 477A.015 thereafter, the commissioner of revenue shall pay to each city, county, town, and other nonschool jurisdiction an amount equal to 0.35 percent of the fiscal year 1997 payroll for employees who were members of the general plan of the Public Employees Retirement Association. Except for the December 1997 distribution under this section, the amount of aid must be certified before September 1 of the year preceding the distribution year to the affected local government. The executive director of the Public Employees Retirement Association shall certify the general plan fiscal year covered payroll and other information requested by the commissioner of revenue, on or before August 1, 1997, and in subsequent years where necessary, in order to facilitate administration of this section. The amount necessary to make these aid payments is appropriated annually from the general fund to the commissioner of revenue. Expenditures under this section are estimated to be $7,942,500 in fiscal year 1998, and $15,885,000 in each subsequent fiscal year, less any future reductions under subdivision 2. 

Subd. 2.Limit on aid and potential future permanent aid reductions. 
(a) The aid amount received by any jurisdiction in fiscal year 2000 or any year thereafter may not exceed the amount it received in fiscal year 1999. The commissioner may, from time to time, request the most recent fiscal year payroll information by jurisdiction to be certified by the executive director of the Public Employees Retirement Association. For any jurisdiction where newly certified public employees retirement association general plan payroll is significantly lower than the fiscal 1997 amount, as determined by the commissioner, the commissioner shall recalculate the aid amount based on the most recent fiscal year payroll information, certify the recalculated aid amount for the next distribution year, and permanently reduce the aid amount to that jurisdiction. 

(b) Aid to a jurisdiction must not be reduced under this section due to a transfer of an employee from the general plan of the Public Employees Retirement Association to the local government correctional service plan administered by the Public Employees Retirement Association. The executive director of the Public Employees Retirement Association must provide the commissioner of revenue with any information requested by the commissioner to administer this paragraph. 

Subd. 3.Effect of reorganizations. 
The commissioner of revenue may adjust the aid amounts for separate jurisdictions to account for significant changes in boundaries or in the form of government, as determined by the commissioner. If a local government function and the associated Public Employees Retirement Association general plan payroll is assumed by either the state, or a nonpublic organization, the aid amounts attributable to the function under this section must terminate. 

Subd. 4.Aid termination. 
The aid provided under this section terminates on June 30, 2020. 

273.25 LISTS TO BE VERIFIED.
Every person required to list property for taxation shall make out and deliver to the assessor, upon blanks furnished by the assessor, a verified statement of all personal property owned on January 2 of the current year. The person shall also make separate statements in like manner of all personal property possessed or controlled by the person and required by this chapter to be listed for taxation as agent or attorney, guardian, parent, trustee, executor, administrator, receiver, accounting officer, partner, factor, or in any other capacity; but no person shall be required to include in the statement any share of the capital stock of any company or corporation which it is required to list and return as its capital and property for taxation in this state. 

273.65 FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR.
When the assessor shall be of opinion that the person listing property for that person, or for any other person, company, or corporation, has not made a full, fair, and complete list thereof, the assessor may examine such person, under oath, in regard to the amount of the property required to be listed; and, if such person shall refuse to make full discovery under oath, the assessor may list the property of such person, or the person's principal, according to the assessor's best judgment and information. 

273.66 OWNER ABSENT OR SICK.
If any person required to list property be sick or absent when the assessor calls for a list thereof, the assessor shall leave at the office or usual place of residence or business of such person a written or printed notice requiring such person to make out and leave at a place, and on or before a day named therein, the statement or list required by this chapter. The date of leaving such notice, and the name of the person so required to list, shall be noted by the assessor in the assessment book. 

273.67 PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN.
When any person whose duty it is to list shall refuse or neglect to list personal property when called on by the assessor, or to take and subscribe the required oath in regard to the truth of a statement, or any part thereof, the assessor shall enter opposite the name of such person, in an appropriate column, the words "refused to list," or "refused to swear," as the case may be; and when any person whose duty it is to list is absent, or unable from sickness to list, the assessor shall enter opposite the name of such person, in an appropriate column, the word "absent" or "sick." The assessor may administer oaths to all persons who by this chapter are required to swear, or whom the assessor may require to testify, and may examine, upon oath, any person supposed to have knowledge of the amount or value of the personal property of any person refusing to list or to verify a list of personal property. 

274.07 LIST BY PERSON SICK OR ABSENT.
If any person required to list property for taxation is prevented by sickness or absence from listing it with the assessor, the person, or the person's agent in charge of the property, may give the auditor a statement of the property value as required by this chapter at any time before the taxes are extended by the county auditor. The auditor shall list the property and correct the corresponding items in the return made by the assessor. No statement may be received from any person who refused or neglected to attest to the statement when required by the assessor. No statement may be received from any person, unless the person makes and files with it an affidavit of absence from the town or district without design to avoid the listing of the property, or was prevented by sickness from giving the assessor the required statement when asked to do so. 

289A.12 FILING REQUIREMENTS FOR INFORMATION RETURNS AND REPORTS.Subd. 15.Report of job opportunity zone benefits; penalty for failure to file report. 
(a) By October 15 of each year, every qualified business, as defined under section 469.310, subdivision 11, must file with the commissioner, on a form prescribed by the commissioner, a report listing the tax benefits under section 469.315 received by the business for the previous year. 

(b) The commissioner shall send notice to each business that fails to timely submit the report required under paragraph (a). The notice shall demand that the business submit the report within 60 days. Where good cause exists, the commissioner may extend the period for submitting the report as long as a request for extension is filed by the business before the expiration of the 60-day period. The commissioner shall notify the commissioner of employment and economic development and the appropriate job opportunity subzone administrator whenever notice is sent to a business under this paragraph. 

(c) A business that fails to submit the report as required under paragraph (b) is no longer a qualified business under section 469.310, subdivision 11, and is subject to the repayment provisions of section 469.319. 

290.06 RATES OF TAX; CREDITS.Subd. 29.Job opportunity building zone job credit. 
A taxpayer that is a qualified business, as defined in section 469.310, subdivision 11, is allowed a credit as determined under section 469.318 against the tax imposed by this chapter. 

297A.68 BUSINESS EXEMPTIONS.Subd. 37.Job opportunity building zones. 
(a) Purchases of tangible personal property or taxable services by a qualified business, as defined in section 469.310, are exempt if the property or services are primarily used or consumed in a job opportunity building zone designated under section 469.314. For purposes of this subdivision, an aerial camera package, including any camera, computer, and navigation device contained in the package, that is used in an aircraft that is operated under a Federal Aviation Administration Restricted Airworthiness Certificate according to Code of Federal Regulations, title 14, part 21, section 21.25(b)(3), relating to aerial surveying, and that is based, maintained, and dispatched from a job opportunity building zone, qualifies as primarily used or consumed in a job opportunity building zone if the imagery acquired from the aerial camera package is returned to the job opportunity building zone for processing. The exemption for an aerial camera package is limited as provided in this subdivision and the tax must be imposed and collected as if the rate under section 297A.62, subdivision 1, applied and then refunded in the manner provided in section 297A.75. The total amount of the aerial camera package exemption refunded for all taxpayers for all fiscal years is limited to $50,000 in taxes. 

(b) Purchase and use of construction materials and supplies used or consumed in, and equipment incorporated into, the construction of improvements to real property in a job opportunity building zone are exempt if the improvements after completion of construction are to be used in the conduct of a qualified business, as defined in section 469.310. This exemption applies regardless of whether the purchases are made by the business or a contractor. 

(c) The exemptions under this subdivision apply to a local sales and use tax regardless of whether the local sales tax is imposed on the sales taxable as defined under this chapter. 

(d) This subdivision applies to sales, if the purchase was made and delivery received during the duration of the zone. 

(e) Notwithstanding the restriction in paragraph (a), which requires items purchased to be primarily used or consumed in the zone, purchases by a qualified business that is an electrical cooperative located in Meeker County of equipment and materials used for the generation, transmission, and distribution of electrical energy are exempt under this subdivision, except that: 

(1) the exemption for materials and equipment used or consumed outside the zone must not exceed $200,000 in taxes for all taxpayers for all fiscal years; and 

(2) no sales and use tax exemption is allowed for equipment purchased for resale. 

For purposes of this paragraph, the tax must be imposed and collected as if the rate under section 297A.62, subdivision 1, applied and then refunded in the manner provided in section 297A.75. 

428B.02 ESTABLISHMENT OF TOURISM IMPROVEMENT DISTRICT.Subd. 7.Notice to the commissioner of revenue. 
Within 30 days of adoption of the ordinance, the governing body must send a copy of the ordinance to the commissioner of revenue. 

469.310 DEFINITIONS.Subdivision 1.Scope. 
For purposes of sections 469.310 to 469.320, the following terms have the meanings given. 

Subd. 2.Agricultural processing facility. 
"Agricultural processing facility" means one or more facilities or operations that transform, package, sort, or grade livestock or livestock products, agricultural commodities, or plants or plant products into goods that are used for intermediate or final consumption including goods for nonfood use, and surrounding property. 

Subd. 3.Applicant. 
"Applicant" means a local government unit or units applying for designation of an area as a job opportunity building zone or a joint powers board, established under section 471.59, acting on behalf of two or more local government units. 

Subd. 4.Commissioner. 
"Commissioner" means the commissioner of employment and economic development. 

Subd. 4a.Create automotive recovery zone. 
"Create automotive recovery zone" means a zone designated by the commissioner under section 469.314 that contains a motor vehicle assembly facility. 

Subd. 5.Development plan. 
"Development plan" means a plan meeting the requirements of section 469.311. 

Subd. 6.Job opportunity building zone or zone. 
"Job opportunity building zone" or "zone" means a zone designated by the commissioner under section 469.314, and includes an agricultural processing facility zone and a create automotive recovery zone. 

Subd. 7.Job opportunity building zone percentage or zone percentage. 
"Job opportunity building zone percentage" or "zone percentage" means the following fraction reduced to a percentage: 

(1) the numerator of the fraction is: 

(i) the ratio of the taxpayer's property factor under section 290.191 located in the zone for the taxable year over the property factor numerator determined under section 290.191, plus 

(ii) the ratio of the taxpayer's job opportunity building zone payroll factor under subdivision 8 over the payroll factor numerator determined under section 290.191; and 

(2) the denominator of the fraction is two. 

When calculating the zone percentage for a business that is part of a unitary business as defined under section 290.17, subdivision 4, the denominator of the payroll and property factors is the Minnesota payroll and property of the unitary business as reported on the combined report under section 290.17, subdivision 4, paragraph (h). 

Subd. 8.Job opportunity building zone payroll factor. 
"Job opportunity building zone payroll factor" or "job opportunity building zone payroll" is that portion of the payroll factor under section 290.191 that represents: 

(1) wages or salaries paid to an individual for services performed in a job opportunity building zone; or 

(2) wages or salaries paid to individuals working from offices within a job opportunity building zone if their employment requires them to work outside the zone and the work is incidental to the work performed by the individual within the zone. 

Subd. 9.Local government unit. 
"Local government unit" means a statutory or home rule charter city, county, town, the Department of Iron Range Resources and Rehabilitation, regional development commission, or a federally designated economic development district. 

Subd. 10.Person. 
"Person" includes an individual, corporation, partnership, limited liability company, association, or any other entity. 

Subd. 11.Qualified business. 
(a) A person carrying on a trade or business at a place of business located within a job opportunity building zone is a qualified business for the purposes of sections 469.310 to 469.320 according to the criteria in paragraphs (b) to (f). 

(b) A person is a qualified business only on those parcels of land for which the person has entered into a business subsidy agreement, as required under section 469.313, with the appropriate local government unit in which the parcels are located. 

(c) Prior to execution of the business subsidy agreement, the local government unit must consider the following factors: 

(1) how wages compare to the regional industry average; 

(2) the number of jobs that will be provided relative to overall employment in the community; 

(3) the economic outlook for the industry the business will engage in; 

(4) sales that will be generated from outside the state of Minnesota; 

(5) how the business will build on existing regional strengths or diversify the regional economy; 

(6) how the business will increase capital investment in the zone; and 

(7) any other criteria the commissioner deems necessary. 

(d) A person that relocates a trade or business from outside a job opportunity building zone into a zone is not a qualified business unless the business meets all of the requirements of paragraphs (b) and (c) and: 

(1) increases full-time employment in the first full year of operation within the job opportunity building zone by a minimum of five jobs or 20 percent, whichever is greater, measured relative to the operations that were relocated and maintains the required level of employment for each year the zone designation applies; and 

(2) enters a binding written agreement with the commissioner that: 

(i) pledges the business will meet the requirements of clause (1); 

(ii) provides for repayment of all tax benefits enumerated under section 469.315 to the business under the procedures in section 469.319, if the requirements of clause (1) are not met for the taxable year or for taxes payable during the year in which the requirements were not met; and 

(iii) contains any other terms the commissioner determines appropriate. 

(e) The commissioner may waive the requirements under paragraph (d), clause (1), if the commissioner determines that the qualified business will substantially achieve the factors under this subdivision. 

(f) A business is not a qualified business if, at its location or locations in the zone, the business is primarily engaged in making retail sales to purchasers who are physically present at the business's zone location. 

(g) A qualifying business must pay each employee compensation, including benefits not mandated by law, that on an annualized basis is equal to at least 110 percent of the federal poverty level for a family of four. 

(h) A public utility, as defined in section 336B.01, is not a qualified business. 

(i) A business operating in a create automotive recovery zone is a qualified business only if it engages in the assembly of motor vehicles at the zone location. 

Subd. 12.Relocates. 
(a) "Relocates" means that the trade or business: 

(1) ceases one or more operations or functions at another location in Minnesota and begins performing substantially the same operations or functions at a location in a job opportunity building zone; or 

(2) reduces employment at another location in Minnesota during a period starting one year before and ending one year after it begins operations in a job opportunity building zone and its employees in the job opportunity building zone are engaged in the same line of business as the employees at the location where it reduced employment. 

(b) "Relocate" does not include an expansion by a business that establishes a new facility that does not replace or supplant an existing operation or employment, in whole or in part. 

(c) "Trade or business" includes any business entity that is substantially similar in operation or ownership to the business entity seeking to be a qualified business under this section. 

Subd. 13.Relocation payroll percentage. 
"Relocation payroll percentage" is a fraction, the numerator of which is the zone payroll of the business for the tax year minus the payroll from the relocated operations in the last full year of operations prior to the relocation, and the denominator of which is the zone payroll of the business for the tax year. The relocation payroll percentage of a business that is not a relocating business is 100 percent. 

Subd. 14.Motor vehicle assembly facility. 
"Motor vehicle assembly facility" means a manufacturing facility with at least 500 employees that is used to assemble motor vehicles and is located in a city of the first class. 

469.311 DEVELOPMENT PLAN.
(a) An applicant for designation of a job opportunity building zone must adopt a written development plan for the zone before submitting the application to the commissioner. 

(b) The development plan must contain, at least, the following: 

(1) a map of the proposed zone that indicates the geographic boundaries of the zone, the total area, and present use and conditions generally of the land and structures within those boundaries; 

(2) evidence of community support and commitment from local government, local workforce investment boards, school districts, and other education institutions, business groups, and the public; 

(3) a description of the methods proposed to increase economic opportunity and expansion, facilitate infrastructure improvement, reduce the local regulatory burden, and identify job-training opportunities; 

(4) current social, economic, and demographic characteristics of the proposed zone and anticipated improvements in education, health, human services, and employment if the zone is created; 

(5) a description of anticipated activity in the zone and each subzone, including, but not limited to, industrial use, industrial site reuse, commercial or retail use, and residential use; and 

(6) any other information required by the commissioner. 

469.312 JOB OPPORTUNITY BUILDING ZONES; LIMITATIONS.Subdivision 1.Maximum size. 
A job opportunity building zone may not exceed 5,000 acres. For a zone designated as an agricultural processing facility zone, the zone also may not exceed the size of a site necessary for the agricultural processing facility, including ancillary operations and space for expansion in the reasonably foreseeable future. For a zone designated as a create automotive recovery zone, the zone also may not exceed the size of the site necessary for the assembly of motor vehicles, including ancillary operations and space for expansion in the reasonably foreseeable future. 

Subd. 2.Subzones. 
The area of a job opportunity building zone may consist of one or more noncontiguous areas or subzones. 

Subd. 3.Outside metropolitan area. 
Except for a create automotive recovery zone, the area of a job opportunity building zone must be located outside of the metropolitan area, as defined in section 473.121, subdivision 2. 

Subd. 4.Border city development zones. 
(a) The area of a job opportunity building zone may not include the area of a border city development zone designated under section 469.1731. The city may remove property from a border city development zone contingent upon the area being designated as a job opportunity building zone. Before removing a parcel of property from a border city development zone, the city must obtain the written consent to the removal from each recipient that is located on the parcel and receives incentives under the border city development zone. Consent of any other property owner or taxpayer in the border city development zone is not required. 

(b) A city may not provide tax incentives under section 469.1734 to individuals or businesses for operations or activity in a job opportunity building zone. 

Subd. 5.Duration limit. 
(a) The maximum duration of a zone is 12 years. The applicant may request a shorter duration. The commissioner may specify a shorter duration, regardless of the requested duration. 

(b) The duration limit under this subdivision and the duration of the zone for purposes of allowance of tax incentives described in section 469.315 is extended by three calendar years for each parcel of property that meets the following requirements: 

(1) the qualified business operates an ethanol plant, as defined in section 41A.09, on the site that includes the parcel; and 

(2) the business subsidy agreement was executed after April 30, 2006. 

(c) The duration limit under this subdivision and the duration of the zone for purposes of allowance of tax incentives described in section 469.315 is extended by five calendar years for each parcel of property that meets the following requirements: 

(1) the parcel is located in a county with an unemployment rate that on the date that the business subsidy agreement is executed (i) equals or exceeds ten percent or (ii) is ten percent higher than the statewide average; 

(2) the operations of the qualified business on the site include: 

(i) its headquarters; 

(ii) facilities for research and development; and 

(iii) the manufacturing of products, used by the building, transport, consumer products, and industrial products sectors, that reduce the use of or increase the efficiency of the use of energy resources and that are manufactured using innovative and high technology processes; and 

(3) the business subsidy agreement is executed after July 1, 2009, and before July 1, 2011. 

(d) The duration of a create automotive recovery zone is 12 years from the date of the designation of a zone by the commissioner under section 469.314, subdivision 4, paragraph (g). 

(e) The duration limit under this subdivision and the duration of the zone for purposes of allowance of tax incentives described in section 469.315 is extended by five calendar years for each parcel of property that meets the following requirements: 

(1) the parcel is located in a county with an unemployment rate for any of the 12 months preceding the date on which the business subsidy agreement is executed that (i) equals or exceeds ten percent or (ii) is ten percent higher than the statewide average; 

(2) the qualified business is engaged in the business of manufacturing wind turbines and related products for the generation of energy, and the parcel includes one or more of the following facilities of the qualified business: 

(i) the headquarters of the business in this country; 

(ii) training facilities; or 

(iii) manufacturing facilities; and 

(3) the initial business subsidy agreement is executed after July 1, 2010, and before November 1, 2011. 

469.313 APPLICATION FOR DESIGNATION.Subdivision 1.Who may apply. 
One or more local government units, or a joint powers board under section 471.59, acting on behalf of two or more units, may apply for designation of an area as a job opportunity building zone. All or part of the area proposed for designation as a zone must be located within the boundaries of each of the governmental units. A local government unit may not submit or have submitted on its behalf more than one application for designation of a job opportunity building zone. 

Subd. 2.Application content. 
The application must include: 

(1) a development plan meeting the requirements of section 469.311; 

(2) the proposed duration of the zone, not to exceed 12 years; 

(3) a resolution or ordinance adopted by each of the cities or towns and the counties in which the zone is located, agreeing to provide all of the local tax exemptions provided under section 469.315; 

(4) if the proposed zone includes area in a border city development zone, written consent to removal of the property from the border city development zone to the extent required by section 469.312, subdivision 4; 

(5) an agreement by the applicant to treat incentives provided under the zone designation as business subsidies under sections 116J.993 to 116J.995 and to comply with the requirements of that law; and 

(6) supporting evidence to allow the commissioner to evaluate the application under the criteria in section 469.314. 

469.314 DESIGNATION OF JOB OPPORTUNITY BUILDING ZONES.Subdivision 1.Commissioner to designate. 
(a) The commissioner, in consultation with the commissioner of revenue, shall designate not more than ten job opportunity building zones and not more than one create automotive recovery zone. In making the designations, the commissioner shall consider need and likelihood of success to yield the most economic development and revitalization of economically distressed rural areas of Minnesota. 

(b) In addition to the designations under paragraph (a), the commissioner may, in consultation with the commissioners of agriculture and revenue, designate up to five agricultural processing facility zones. 

(c) The commissioner may, upon designation of a zone, modify the development plan, including the boundaries of the zone or subzones, if in the commissioner's opinion a modified plan would better meet the objectives of the job opportunity building zone program. The commissioner shall notify the applicant of the modification and provide a statement of the reasons for the modifications. 

Subd. 2.Need indicators. 
(a) In evaluating applications to determine the need for designation of a job opportunity building zone, the commissioner shall consider the following factors as indicators of need: 

(1) the percentage of the population that is below 200 percent of the poverty rate, compared with the state as a whole; 

(2) the extent to which the area's average weekly wage is significantly lower than the state average weekly wage; 

(3) the amount of property in or near the proposed zone that is deteriorated or underutilized; 

(4) the extent to which the median sale price of housing units in the area is below the state median; 

(5) the extent to which the median household income of the area is lower than the state median household income; 

(6) the extent to which the area experienced a population loss during the 20-year period ending the year before the application is made; 

(7) the extent to which an area has experienced sudden or severe job loss as a result of closing of businesses or other employers; 

(8) the extent to which property in the area would remain underdeveloped or nonperforming due to physical characteristics; 

(9) the extent to which the area has substantial real property with adequate infrastructure and energy to support new or expanded development; and 

(10) the extent to which the business startup or expansion rates are significantly lower than the respective rate for the state. 

(b) In applying the need indicators, the best available data should be used. If reported data are not available for the proposed zone, data for the smallest area that is available and includes the area of the proposed zone may be used. The commissioner may require applicants to provide data to demonstrate how the area meets one or more of the indicators of need. 

Subd. 3.Success indicators. 
In determining the likelihood of success of a proposed zone, the commissioner shall consider: 

(1) the strength and viability of the proposed development goals, objectives, and strategies in the development plan; 

(2) whether the development plan is creative and innovative in comparison to other applications; 

(3) local public and private commitment to development of the proposed zone and the potential cooperation of surrounding communities; 

(4) existing resources available to the proposed zone; 

(5) how the designation of the zone would relate to other economic and community development projects and to regional initiatives or programs; 

(6) how the regulatory burden will be eased for businesses operating in the proposed zone; 

(7) proposals to establish and link job creation and job training; and 

(8) the extent to which the development is directed at encouraging and that designation of the zone is likely to result in the creation of high-paying jobs. 

Subd. 4.Designation schedule. 
(a) The schedule in paragraphs (b) to (f) applies to the designation of job opportunity building zones. Paragraph (g) applies to the designation of a create automotive recovery zone. 

(b) The commissioner shall publish the form for applications and any procedural, form, or content requirements for applications by no later than August 1, 2003. The commissioner may publish these requirements on the Internet, in the State Register, or by any other means the commissioner determines appropriate to disseminate the information to potential applicants for designation. 

(c) Applications must be submitted by October 15, 2003. 

(d) The commissioner shall designate the zones by no later than December 31, 2003. 

(e) The designation of the zones takes effect January 1, 2004. 

(f) The commissioner may reserve one or more of the ten authorized zones for a second round of designations in calendar year 2004. If the commissioner chooses to reserve designations for this purpose, the commissioner shall establish the schedule for the second round of designations, notwithstanding the dates in paragraphs (c), (d), and (e). The commissioner shall allow a period of at least 90 days for submission of applications after notification of the second round. A zone designated in the second round takes effect on January 1, 2005. 

(g) The commissioner may accept applications for a create automotive recovery zone at any time before January 1, 2016. The commissioner may designate a create automotive recovery zone at any time after December 31, 2011, and before January 1, 2016, but only if the applicant has entered a written agreement with a qualified business committing to make a capital investment of at least $100,000,000 to improve or retrofit a motor vehicle assembly facility located in the zone. 

Subd. 5.Geographic distribution. 
The commissioner shall have as a goal the geographic distribution of zones around the state. 

Subd. 6.Rulemaking exemption. 
The commissioner's actions in establishing procedures, requirements, and making determinations to administer sections 469.310 to 469.320 are not a rule for purposes of chapter 14 and are not subject to the Administrative Procedure Act contained in chapter 14 and are not subject to section 14.386. 

469.315 TAX INCENTIVES AVAILABLE IN ZONES.
Qualified businesses that operate in a job opportunity building zone, individuals who invest in a qualified business that operates in a job opportunity building zone, and property located in a job opportunity building zone qualify for: 

(1) exemption from individual income taxes as provided under section 469.316; 

(2) exemption from corporate franchise taxes as provided under section 469.317; 

(3) exemption from the state sales and use tax and any local sales and use taxes on qualifying purchases as provided in section 297A.68, subdivision 37; 

(4) exemption from the state sales tax on motor vehicles and any local sales tax on motor vehicles as provided under section 297B.03; 

(5) exemption from the property tax as provided in section 272.02, subdivision 64; 

(6) exemption from the wind energy production tax under section 272.029, subdivision 7; and 

(7) the jobs credit allowed under section 469.318, except that a qualified business located in a create automotive recovery zone is not eligible for the credit under section 469.318 but is eligible for the credit under section 469.3181. 

469.316 INDIVIDUAL INCOME TAX EXEMPTION.Subdivision 1.Application. 
An individual, estate, or trust operating a trade or business in a job opportunity building zone, and an individual, estate, or trust making a qualifying investment in a qualified business operating in a job opportunity building zone qualifies for the exemptions from taxes imposed under chapter 290, as provided in this section. The exemptions provided under this section apply only to the extent that the income otherwise would be taxable under chapter 290. Subtractions under this section from federal adjusted gross income, federal taxable income, alternative minimum taxable income, or any other base subject to tax are limited to the amount that otherwise would be included in the tax base absent the exemption under this section. This section applies only to taxable years beginning during the duration of the job opportunity building zone. 

Subd. 2.Rents. 
An individual, estate, or trust is exempt from the taxes imposed under chapter 290 on net rents derived from real or tangible personal property used by a qualified business and located in a zone for a taxable year in which the zone was designated a job opportunity building zone. If tangible personal property was used both within and outside of the zone by the qualified business, the exemption amount for the net rental income must be multiplied by a fraction, the numerator of which is the number of days the property was used in the zone and the denominator of which is the total days the property is rented by the qualified business. 

Subd. 3.Business income. 
An individual, estate, or trust is exempt from the taxes imposed under chapter 290 on net income from the operation of a qualified business in a job opportunity building zone. If the trade or business is carried on within and without the zone and the individual is not a resident of Minnesota, or the taxpayer is an estate or trust, the exemption must be apportioned based on the zone percentage and the relocation payroll percentage for the taxable year. If the trade or business is carried on within and without the zone and the individual is a resident of Minnesota, the exemption must be apportioned based on the zone percentage and the relocation payroll percentage for the taxable year, except the ratios under section 469.310, subdivision 7, clause (1), items (i) and (ii), must use the denominators of the property and payroll factors determined under section 290.191. No subtraction is allowed under this section in excess of 20 percent of the sum of the job opportunity building zone payroll and the adjusted basis of the property at the time that the property is first used in the job opportunity building zone by the business. 

Subd. 4.Capital gains. 
(a) An individual, estate, or trust is exempt from the taxes imposed under chapter 290 on: 

(1) net gain derived on a sale or exchange of real property located in the zone and used by a qualified business. If the property was held by the individual, estate, or trust during a period when the zone was not designated, the gain must be prorated based on the percentage of time, measured in calendar days, that the real property was held by the individual, estate, or trust during the period the zone designation was in effect to the total period of time the real property was held by the individual; 

(2) net gain derived on a sale or exchange of tangible personal property used by a qualified business in the zone. If the property was held by the individual, estate, or trust during a period when the zone was not designated, the gain must be prorated based on the percentage of time, measured in calendar days, that the property was held by the individual, estate, or trust during the period the zone designation was in effect to the total period of time the property was held by the individual. If the tangible personal property was used outside of the zone during the period of the zone's designation, the exemption must be multiplied by a fraction, the numerator of which is the number of days the property was used in the zone during the time of the designation and the denominator of which is the total days the property was held during the time of the designation; and 

(3) net gain derived on a sale of an ownership interest in a qualified business operating in the job opportunity building zone, meeting the requirements of paragraph (b). The exemption on the gain must be multiplied by the zone percentage of the business for the taxable year prior to the sale. 

(b) A qualified business meets the requirements of paragraph (a), clause (3), if it is a corporation, an S corporation, or a partnership, and for the taxable year its job opportunity building zone percentage exceeds 25 percent. For purposes of paragraph (a), clause (3), the zone percentage must be calculated by modifying the ratios under section 469.310, subdivision 7, clause (1), items (i) and (ii), to use the denominators of the property and payroll factors determined under section 290.191. Upon the request of an individual, estate, or trust holding an ownership interest in the entity, the entity must certify to the owner, in writing, the job opportunity building zone percentage needed to determine the exemption. 

469.317 CORPORATE FRANCHISE TAX EXEMPTION.
(a) A qualified business is exempt from taxation under section 290.02, the alternative minimum tax under section 290.0921, and the minimum fee under section 290.0922, on the portion of its income attributable to operations within the zone. This exemption is determined as follows: 

(1) for purposes of the tax imposed under section 290.02, by multiplying its taxable net income by its zone percentage and by its relocation payroll percentage and subtracting the result in determining taxable income; 

(2) for purposes of the alternative minimum tax under section 290.0921, by multiplying its alternative minimum taxable income by its zone percentage and by its relocation payroll percentage and reducing alternative minimum taxable income by this amount; and 

(3) for purposes of the minimum fee under section 290.0922, by excluding property and payroll in the zone from the computations of the fee or by exempting the entity under section 290.0922, subdivision 2, clause (7). 

(b) No subtraction is allowed under this section in excess of 20 percent of the sum of the corporation's job opportunity building zone payroll and the adjusted basis of the property at the time that the property is first used in the job opportunity building zone by the corporation. 

(c) This section applies only to taxable years beginning during the duration of the job opportunity building zone. 

469.318 JOBS CREDIT.Subdivision 1.Credit allowed. 
A qualified business is allowed a credit against the taxes imposed under chapter 290. The credit equals seven percent of the: 

(1) lesser of: 

(i) zone payroll for the taxable year, less the zone payroll for the base year; or 

(ii) total Minnesota payroll for the taxable year, less total Minnesota payroll for the base year; minus 

(2) $30,000 multiplied by (the number of full-time equivalent employees that the qualified business employs in the job opportunity building zone for the taxable year, minus the number of full-time equivalent employees the business employed in the zone in the base year, but not less than zero). 

Subd. 2.Definitions. 
(a) For purposes of this section, the following terms have the meanings given. 

(b) "Base year" means the taxable year beginning during the calendar year prior to the calendar year in which the zone designation took effect. 

(c) "Full-time equivalent employees" means the equivalent of annualized expected hours of work equal to 2,080 hours. 

(d) "Minnesota payroll" means the wages or salaries attributed to Minnesota under section 290.191, subdivision 12, for the qualified business or the unitary business of which the qualified business is a part, whichever is greater. 

(e) "Zone payroll" means wages or salaries used to determine the zone payroll factor for the qualified business, less the amount of compensation attributable to any employee that exceeds $100,000. 

Subd. 3.Inflation adjustment. 
For taxable years beginning after December 31, 2004, the dollar amounts in subdivision 1, clause (2), and subdivision 2, paragraph (e), are annually adjusted for inflation. The commissioner of revenue shall adjust the amounts by the percentage determined under section 290.06, subdivision 2d, for the taxable year. 

Subd. 4.Refundable. 
If the amount of the credit exceeds the liability for tax under chapter 290, the commissioner of revenue shall refund the excess to the qualified business. 

Subd. 5.Appropriation. 
An amount sufficient to pay the refunds authorized by this section is appropriated to the commissioner of revenue from the general fund. 

469.3181 CREATE AUTOMOTIVE RECOVERY JOBS CREDIT.Subdivision 1.Credit allowed. 
(a) A qualified business located in a create automotive recovery zone is allowed a credit against the tax imposed under chapter 290 equal to $2,500 times the number of full-time equivalent employees receiving wages from the qualified business for working at the facility during the taxable year. The qualified business is allowed an additional credit equal to $1,000 times the number of full-time equivalent employees receiving wages from the qualified business for working at the facility during the taxable year in excess of 750 employees. 

(b) For purposes of this section, "employee" and "wages" have the meanings given them in section 290.92, subdivisions 1 and 3. 

(c) For purposes of this section, "full-time equivalent employees" means the equivalent of annualized expected hours of work equal to 2,080 hours. 

Subd. 2.Refundable. 
If the amount of the credit exceeds the liability for tax under chapter 290, the commissioner of revenue shall refund the excess to the qualified business. 

Subd. 3.Appropriation. 
An amount sufficient to pay the refunds authorized by this section is appropriated to the commissioner of revenue from the general fund. 

Subd. 4.Manner of claiming credit. 
The commissioner shall prescribe the manner in which the credit may be issued or claimed. This may include allowing the credit only as a separately processed claim for refund. 

469.319 REPAYMENT OF TAX BENEFITS BY BUSINESSES THAT NO LONGER OPERATE IN A ZONE.Subdivision 1.Repayment obligation. 
A business must repay the total tax benefits listed in section 469.315 received during the two years immediately before it (1) ceased to perform a substantial level of activities described in the business subsidy agreement, or (2) otherwise ceased to be a qualified business, other than those subject to the provisions of section 469.3191. 

Subd. 1a.Repayment obligation of businesses not operating in zone. 
Persons that receive benefits without operating a business in a zone are subject to repayment under this section if the business for which those benefits relate is subject to repayment under this section. Such persons are deemed to have ceased performing in the zone on the same day that the qualified business for which the benefits relate becomes subject to repayment under subdivision 1. 

Subd. 2.Definitions. 
(a) For purposes of this section, the following terms have the meanings given. 

(b) "Business" means any person that received tax benefits enumerated in section 469.315. 

(c) "Commissioner" means the commissioner of revenue. 

(d) "Persons that receive benefits without operating a business in a zone" means persons that claim benefits under section 469.316, subdivision 2 or 4, as well as persons that own property leased by a qualified business and are eligible for benefits under section 272.02, subdivision 64, or 297A.68, subdivision 37, paragraph (b). 

Subd. 3.Disposition of repayment. 
The repayment must be paid to the state to the extent it represents a state tax reduction and to the county to the extent it represents a property tax reduction. Any amount repaid to the state must be deposited in the general fund. Any amount repaid to the county for the property tax exemption must be distributed to the taxing authorities with authority to levy taxes in the zone in the same manner provided for distribution of payment of delinquent property taxes. Any repayment of local sales taxes must be repaid to the commissioner for distribution to the city or county imposing the local sales tax. 

Subd. 4.Repayment procedures. 
(a) For the repayment of taxes imposed under chapter 290 or 297A or local taxes collected pursuant to section 297A.99, a business must file an amended return with the commissioner of revenue and pay any taxes required to be repaid within 30 days after becoming subject to repayment under this section. The amount required to be repaid is determined by calculating the tax for the period or periods for which repayment is required without regard to the exemptions and credits allowed under section 469.315. 

(b) For the repayment of taxes imposed under chapter 297B, a business must pay any taxes required to be repaid to the motor vehicle registrar, as agent for the commissioner of revenue, within 30 days after becoming subject to repayment under this section. 

(c) For the repayment of property taxes, the county auditor shall prepare a tax statement for the business, applying the applicable tax extension rates for each payable year and provide a copy to the business and to the taxpayer of record. The business must pay the taxes to the county treasurer within 30 days after receipt of the tax statement. The business or the taxpayer of record may appeal the valuation and determination of the property tax to the Tax Court within 30 days after receipt of the tax statement. 

(d) The provisions of chapters 270C and 289A relating to the commissioner's authority to audit, assess, and collect the tax and to hear appeals are applicable to the repayment required under paragraphs (a) and (b). The commissioner may impose civil penalties as provided in chapter 289A, and the additional tax and penalties are subject to interest at the rate provided in section 270C.40. The additional tax shall bear interest from 30 days after becoming subject to repayment under this section until the date the tax is paid. Any penalty imposed pursuant to this section shall bear interest from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty. 

(e) If a property tax is not repaid under paragraph (c), the county treasurer shall add the amount required to be repaid to the property taxes assessed against the property for payment in the year following the year in which the auditor provided the statement under paragraph (c). 

(f) For determining the tax required to be repaid, a reduction of a state or local sales or use tax is deemed to have been received on the date that the good or service was purchased or first put to a taxable use. In the case of an income tax or franchise tax, including the credit payable under section 469.318, a reduction of tax is deemed to have been received for the two most recent tax years that have ended prior to the date that the business became subject to repayment under this section. In the case of a property tax, a reduction of tax is deemed to have been received for the taxes payable in the year that the business became subject to repayment under this section and for the taxes payable in the prior year. 

(g) The commissioner may assess the repayment of taxes under paragraph (d) any time within two years after the business becomes subject to repayment under subdivision 1, or within any period of limitations for the assessment of tax under sections 289A.38 to 289A.382, whichever period is later. The county auditor may send the statement under paragraph (c) any time within three years after the business becomes subject to repayment under subdivision 1. 

(h) A business is not entitled to any income tax or franchise tax benefits, including refundable credits, for any part of the year in which the business becomes subject to repayment under this section nor for any year thereafter. Property is not exempt from tax under section 272.02, subdivision 64, for any taxes payable in the year following the year in which the property became subject to repayment under this section nor for any year thereafter. A business is not eligible for any sales tax benefits beginning with goods or services purchased or first put to a taxable use on the day that the business becomes subject to repayment under this section. 

Subd. 5.Waiver authority. 
(a) The commissioner may waive all or part of a repayment required under subdivision 1, if the commissioner, in consultation with the commissioner of employment and economic development and appropriate officials from the local government units in which the qualified business is located, determines that requiring repayment of the tax is not in the best interest of the state or the local government units and the business ceased operating as a result of circumstances beyond its control including, but not limited to: 

(1) a natural disaster; 

(2) unforeseen industry trends; or 

(3) loss of a major supplier or customer. 

(b)(1) The commissioner shall waive repayment required under subdivision 1a if the commissioner has waived repayment by the operating business under subdivision 1, unless the person that received benefits without having to operate a business in the zone was a contributing factor in the qualified business becoming subject to repayment under subdivision 1; 

(2) the commissioner shall waive the repayment required under subdivision 1a, even if the repayment has not been waived for the operating business if: 

(i) the person that received benefits without having to operate a business in the zone and the business that operated in the zone are not related parties as defined in section 267(b) of the Internal Revenue Code of 1986, as amended through December 31, 2007; and 

(ii) actions of the person were not a contributing factor in the qualified business becoming subject to repayment under subdivision 1. 

(c) Requests for waiver must be made no later than 60 days after the earlier of the notice date of an order issued under subdivision 4, paragraph (d), or the date of a tax statement issued under subdivision 4, paragraph (c). For purposes of this section, "notice date" means the notice date designated by the commissioner on the order. 

Subd. 6.Reconciliation. 
Where this section is inconsistent with section 116J.994, subdivision 3, paragraph (e), or 6, or any other provisions of sections 116J.993 to 116J.995, this section prevails. 

469.3191 BREACH OF AGREEMENTS BY BUSINESSES THAT CONTINUE TO OPERATE IN ZONE.
(a) A "business in violation of its business subsidy agreement but not subject to section 469.319" means a business that is operating in violation of the business subsidy agreement but maintains a level of operations in the zone that does not subject it to the repayment provisions of section 469.319, subdivision 1, clause (1). 

(b) A business described in paragraph (a) that does not sign a new or amended business subsidy agreement, as authorized under paragraph (h), is subject to repayment of benefits under section 469.319 from the day that it ceases to perform in the zone a substantial level of activities described in the business subsidy agreement. 

(c) A business described in paragraph (a) ceases being a qualified business after the last day that it has to meet the goals stated in the agreement. 

(d) A business is not entitled to any income tax or franchise tax benefits, including refundable credits, for any part of the year in which the business is no longer a qualified business under paragraph (c), and thereafter. A business is not eligible for sales tax benefits beginning with goods or services purchased or put to a taxable use on the day that it is no longer a qualified business under paragraph (c). Property is not exempt from tax under section 272.02, subdivision 64, for any taxes payable in the year following the year in which the business is no longer a qualified business under paragraph (c), and thereafter. 

(e) A business described in paragraph (a) that wants to resume eligibility for benefits under section 469.315 must request that the commissioner of employment and economic development determine the length of time that the business is ineligible for benefits. The commissioner shall determine the length of ineligibility by applying the proportionate level of performance under the agreement to the total duration of the zone as measured from the date that the business subsidy agreement was executed. The length of time must not be less than one full year for each tax benefit listed in section 469.315. The commissioner of employment and economic development and the appropriate local government officials shall consult with the commissioner of revenue to ensure that the period of ineligibility includes at least one full year of benefits for each tax. 

(f) The length of ineligibility determined under paragraph (e) must be applied by reducing the zone duration for the property by the duration of the ineligibility. 

(g) The zone duration of property that has been adjusted under paragraph (f) must not be altered again to permit the business additional benefits under section 469.315. 

(h) A business described in paragraph (a) becomes eligible for benefits available under section 469.315 by entering into a new or amended business subsidy agreement with the appropriate local government unit. The new or amended agreement must cover a period beginning from the date of ineligibility under the original business subsidy agreement, through the zone duration determined by the commissioner under paragraph (f). No exemption of property taxes under section 272.02, subdivision 64, is available under the new or amended agreement for property taxes due or paid before the date of the final execution of the new or amended agreement, but unpaid taxes due after that date need not be paid. 

(i) A business that violates the terms of an agreement authorized under paragraph (h) is permanently barred from seeking benefits under section 469.315 and is subject to the repayment provisions under section 469.319 effective from the day that the business ceases to operate as a qualified business in the zone under the second agreement. 

469.3192 PROHIBITION AGAINST AMENDMENTS TO BUSINESS SUBSIDY AGREEMENT.
Except as authorized under section 469.3191, under no circumstance shall terms of any agreement required as a condition for eligibility for benefits listed under section 469.315 be amended to change job creation, job retention, or wage goals included in the agreement. 

469.3193 CERTIFICATION OF CONTINUING ELIGIBILITY FOR JOBZ BENEFITS.
(a) By October 15 of each year, every qualified business must certify to the commissioner of revenue, on a form prescribed by the commissioner of revenue, whether it is in compliance with any agreement required as a condition for eligibility for benefits listed under section 469.315. A business that fails to submit the certification, or any business, including those still operating in the zone, that submits a certification that the commissioner of revenue later determines materially misrepresents the business's compliance with the agreement, is subject to the repayment provisions under section 469.319 from January 1 of the year in which the report is due or the date that the business became subject to section 469.319, whichever is earlier. Any such business is permanently barred from obtaining benefits under section 469.315. For purposes of this section, the bar applies to an entity and also applies to any individuals or entities that have an ownership interest of at least 20 percent of the entity. 

(b) Before the sanctions under paragraph (a) apply to a business that fails to submit the certification, the commissioner of revenue shall send notice to the business, demanding that the certification be submitted within 30 days and advising the business of the consequences for failing to do so. The commissioner of revenue shall notify the commissioner of employment and economic development and the appropriate job opportunity subzone administrator whenever notice is sent to a business under this paragraph. 

(c) The certification required under this section is public. 

(d) The commissioner of revenue shall promptly notify the commissioner of employment and economic development of all businesses that certify that they are not in compliance with the terms of their business subsidy agreement and all businesses that fail to file the certification. 

469.320 ZONE PERFORMANCE; REMEDIES.Subdivision 1.Reporting requirement. 
An applicant receiving designation of a job opportunity building zone under section 469.314 must annually report to the commissioner on its progress in meeting the zone performance goals under the development plan for the zone and the applicant's compliance with the business subsidy law under sections 116J.993 to 116J.995. 

Subd. 2.Procedures. 
For reports required by subdivision 1, the commissioner may prescribe: 

(1) the required time or times by which the reports must be filed; 

(2) the form of the report; and 

(3) the information required to be included in the report. 

Subd. 3.Remedies. 
If the commissioner determines, based on a report filed under subdivision 1 or other available information, that a zone or subzone is failing to meet its performance goals, the commissioner may take any actions the commissioner determines appropriate, including modification of the boundaries of the zone or a subzone or termination of the zone or a subzone. Before taking any action, the commissioner shall consult with the applicant and the affected local government units, including notifying them of the proposed actions to be taken. The applicant may appeal the commissioner's order under the contested case procedures of chapter 14. 

Subd. 4.Existing businesses. 
(a) An action to remove area from a zone or to terminate a zone under this section does not apply to: 

(1) the property tax on improvements constructed before the first January 2 following publication of the commissioner's order; 

(2) sales tax on purchases made before the first day of the next calendar month beginning at least 30 days after publication of the commissioner's order; and 

(3) individual income tax or corporate franchise tax attributable to a facility that was in operation before the publication of the commissioner's order. 

(b) The tax exemptions specified in paragraph (a) terminate on the date on which the zone expires under the original designation. 

469.3201 LEGISLATIVE AUDITOR; AUDITS OF JOB OPPORTUNITY BUILDING ZONES AND BUSINESS SUBSIDY AGREEMENTS.
As resources allow, the legislative auditor must audit the creation and operation of all job opportunity building zones and business subsidy agreements entered into under sections 469.310 to 469.320. All public officials and parties to the agreements shall provide the legislative auditor with all documents and data the legislative auditor deems necessary and in all other respects comply with the requirements of section 3.978, subdivision 2. 

477A.085 DEBT SERVICE AID; CITY OF MINNEAPOLIS.
On or before November 1, 2016, and the first day of each November thereafter, the commissioner shall pay to the city of Minneapolis an amount equal to 40 percent of the city's otherwise required levy to pay its general obligation library referendum bonds for the following calendar year. The levy excludes any amount to pay bonds, other than refunding bonds, issued after May 1, 2013. An amount sufficient to pay the aid under this section is appropriated from the general fund to the commissioner of revenue. 

477A.18 PRODUCTION PROPERTY TRANSITION AID.Subdivision 1.Definitions. 
(a) When used in this section, the following terms have the meanings indicated in this subdivision. 

(b) "Local unit" means a home rule charter or statutory city, or a town. 

(c) "Net tax capacity differential" means the positive difference, if any, by which the local unit's net tax capacity was reduced from assessment year 2014 to assessment year 2015 due to the change in the definition of real property in section 272.03, subdivision 1, enacted by Laws 2014, chapter 308, article 2, section 9. For purposes of determining the net tax capacity differential, any property in a job opportunity building zone under section 469.314 may not be included when calculating a local unit's net tax capacity. 

Subd. 2.Aid eligibility; payment. 
(a) If the net tax capacity differential of the local unit exceeds five percent of its 2015 net tax capacity, the local unit is eligible for transition aid computed under paragraphs (b) to (f). 

(b) For aids payable in 2016, transition aid under this section for an eligible local unit equals (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2015. 

(c) For aids payable in 2017, transition aid under this section for an eligible local unit equals 80 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2016. 

(d) For aids payable in 2018, transition aid under this section for an eligible local unit equals 60 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2017. 

(e) For aids payable in 2019, transition aid under this section for an eligible local unit equals 40 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2018. 

(f) For aids payable in 2020, transition aid under this section for an eligible local unit equals 20 percent of (1) the net tax capacity differential, times (2) the jurisdiction's tax rate for taxes payable in 2019. 

(g) No aids shall be payable under this section in 2021 and thereafter. 

(h) The commissioner of revenue shall compute the amount of transition aid payable to each local unit under this section. On or before August 1 of each year, the commissioner shall certify the amount of transition aid computed for aids payable in the following year for each recipient local unit. The commissioner shall pay transition aid to local units annually at the times provided in section 477A.015. 

(i) The commissioner of revenue may require counties to provide any data that the commissioner deems necessary to administer this section. 

Subd. 3.Appropriation. 
An amount sufficient to pay transition aid under this section is annually appropriated to the commissioner of revenue from the general fund. 

477A.30 LOCAL HOMELESS PREVENTION AID.Subd. 8.Expiration. 
Distributions under this section expire after aids payable in 2028 have been distributed.