1.1 	A bill for an act
1.2 	relating to taxation; property; abating property taxes on certain natural gas pipelines;
1.3 	amending Minnesota Statutes 2018, section 275.025, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2018, section 275.025, is amended by adding a subdivision 
1.6 	to read:
1.7 		Subd. 6.Natural gas pipeline. (a) The county must abate the state general levy on 
1.8 	personal property that is part of an intrastate natural gas transportation or distribution pipeline 
1.9 	system if:
1.10 	(1) construction of the pipeline system commenced after January 1, 2018; and
1.11 	(2) the pipeline system provides service to an area:
1.12 	(i) outside the seven-county metropolitan area, as defined in section 473.121, subdivision 
1.13 	4; and
1.14 	(ii) in which the majority of households or businesses lacked access to natural gas 
1.15 	distribution systems as of January 1, 2018.
1.16 	(b) In the first year that a taxpayer seeks an abatement under this subdivision, the taxpayer 
1.17 	must file an application with the commissioner of revenue by March 1 of the assessment 
1.18 	year on a form prescribed by the commissioner.
1.19 	(c) The commissioner of revenue must notify any affected county in the first year that 
1.20 	a pipeline system becomes eligible for an abatement under this subdivision.
2.1 	(d) The abatement under this subdivision applies for a period not to exceed 12 years, 
2.2 	provided that once a property no longer qualifies, it may not subsequently qualify for an 
2.3 	abatement under this subdivision.

2.4 	EFFECTIVE DATE. This section is effective beginning with taxes payable in 2021.