Legislative Session number- 81

Bill Name: SF3806

Relating to the financing of state governmentARTICLE 1 PROPERTY TAXES AND
AIDSRequiring the reduction of payments to counties or towns in lieu of taxes on
hunting or game refuge lands by the amount of payments received in lieu of taxes
on natural resources lands; appropriating additional money to the commissioner
of children, families and learning for the payment of debt service equalization
aid to school districts; extending the time limit for exemption from the
property tax of property held by local government units for economic development
purposes in certain areas of the state; exempting certain personal property of
certain simple cycle combustion turbine electric generation peaking facilities
exceeding certain megawatts of installed capacity from the property tax;
expanding the definitions of relative to grandson or granddaughter and owner to
shareholders of family farm corporations or partners in family farm partnerships
for agricultural property homestead treatment eligibility purposes; providing
for homestead treatment of certain real property held by trustees under certain
conditions; defining qualifying entity for commercial industrial reduced
property tax classification rate eligibility purposes; reducing the property tax
classification rates for certain apartment property and for manufactured home
parks and modifying the tax base differential accordingly for homestead and
agricultural credit aid purposes; increasing the education agricultural credit;
permanently increasing HACA payments to counties for state assumption of
district court costs; clarifying the responsibility of the commissioner of
revenue to assess wind energy conversion systems as personal property; providing
for appeal in the tax or district court of the county of property location of
utility property valuations by pipeline, gas and water and electric power
companies; exempting certain taxing authorities from proposed property tax
(truth in taxation) hearing requirements and authorizing and providing for
taxing authorities proposing to increase levies only by the rate of inflation to
elect to provide proposed property tax information on the Internet in lieu of
conducting hearings; designating the middle Mississippi River watershed
management organization as a special taxing district; modifying the calculation
of property tax levy limits for local government units to eliminate the
deduction for certain mining tax distributions; modifying the notice of
overpayment requirement; requiring counties to pay refunds of mistakenly billed
taxes, procedure, providing for appeal of denied claims; expanding eligibility
for the senior citizens property tax deferral program relating to unpaid debts
secured by mortgages and other liens, providing for commissioner of revenue
payment of delinquent taxes and modifying the provision requiring termination
from the program relating to death; authorizing county and city special
assessments for the purchase, installation or replacement of signs, posts and
markers relating to operation of enhanced 911 telephone service; requiring city
or town notices to property owners of public hearings relating to local
improvements to include an estimate of the amount of the proposed special
assessment against each parcel for the improvements; exempting certain housing
or housing development projects owned by certain tribally recognized housing
entities from real and personal property taxes; increasing the bonding authority
of the metropolitan council for capital expenditures under the transit capital
improvement program and providing for issuance of the obligations; increasing
the city aid base and the maximum amount of total local government aid for
certain calendar years under certain conditions; increasing the standing
appropriation to the commissioner of revenue for the payment of county criminal
justice aid and subtracting the amount appropriated from the amount retained by
the commissioner for payment of public defender costs; providing charity care
aid to counties with hospitals with a medical assistance (MA) disproportionate
population adjustment to prevent or reduce the reliance on county property taxes
to meet the costs of providing medical care to indigent individuals not residing
in the county; providing a 2001 and 2002 LGA adjustment; increasing low income
housing aid for cities with impacted communities, defining impacted community;
providing for annual inflation adjustments of payments in lieu of taxes on
natural resources lands and transferring the responsibility for making the
payments from the commissioner of natural resources (DNR) to the commissioner of
revenue, specifying a certain additional certification requirement of the
commissioner of natural resources and providing for commissioner determination
of distributions based on the certifications; modifying the forfeiture
requirement for premature reference to plats; modifying the reduction of school
district HACA for taxes payable in and later years; temporarily increasing the
amount of LGA to certain towns; authorizing the capitol region watershed
district managers to levy an ad valorem property tax exceeding the levy limits
for the administrative fund; authorizing and providing for the Eveleth Gilbert
joint recreation board to levy a tax on property in the territory of independent
school district 2154, Eveleth Gilbert, requiring agreement of the town of Fayal
and the cities of Eveleth and Gilbert; authorizing Lake of the Woods and
Koochiching counties to by resolution spend road and bridge funds held in a
separate fund for unorganized townships in any organized or unorganized township
in the respective county; modifying the definition of capital improvement to
include the St. Louis county heritage and arts center; increasing the 1999 levy
limit base of Goodhue county; requiring the commissioner of revenue in
cooperation with the Minnesota forest resources council to study the taxation of
forest land and report to the legislature by a certain date ARTICLE 2 LOCAL
DEVELOPMENTModifying the authority of cities to establish housing improvement
areas; authorizing the establishment of more than one area, requiring the
ordinance to designate the implementing entity and extending the expiration of
general authority to establish the areas; increasing the maximum number of
members of city, county and multicounty housing and redevelopment authorities
and the member per diem limit; expanding the definition of redevelopment
district to property with tank facilities adjacent to rail facilities for tax
increment financing purposes; modifying annual reporting requirements relating
to TIF districts; modifying the durational limits for TIF economic development
districts; authorizing the pooling of tax increments by local government units
to assist certain housing developments; providing for mitigation of the impacts
of expansion of the Minneapolis-St. Paul international airport on the cities of
Bloomington, Burnsville, Eagan, Mendota Heights, Minneapolis, Richfield and St.
Paul through adoption of airport impact mitigation plans and designation of
airport impact zones, authorizing the establishment of airport impact TIF
districts within the zones and granting the cities certain bonding authority;
applying a certain provision relating to parcels not includable in tax increment
financing districts to a certain TIF district in the city of Brooklyn Park;
authorizing the city of Fountain to extend the duration of a certain TIF
district in the city to correct an error in calculation of the increment after
division of a parcel in the district; extending the duration of a certain TIF
district in Mendota Heights, specifying certain limits; authorizing and
providing for the Minneapolis community development agency (MCDA) with the
approval of the city council to establish a redevelopment tax increment
financing district to finance the construction of the Minneapolis central
library and a housing TIF district on certain property on Oak Grove street;
authorizing and providing for the St. Paul HRA to establish a TIF housing
district in the northeast quadrant of downtown for a development containing
owner occupied and residential rental units for mixed income occupancy,
specifying certain income requirements for the development; increasing the
membership of the Washington county HRA, providing for appointment of the
members by the county board; ratifying the expenditure of tax increments before
a certain date to finance the construction of improvements to the existing
municipal wastewater treatment plant in a certain tax increment financing
district in the city of Winona(ra)