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HF 101

as introduced - 91st Legislature, 2020 1st Special Session (2019 - 2020) Posted on 06/16/2020 01:30pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; property taxes; prohibiting property value increases for business
property damaged or destroyed due to unrest in Minneapolis and St. Paul; amending
Minnesota Statutes 2018, sections 273.11, subdivision 5, by adding a subdivision;
276.04, subdivision 2; Minnesota Statutes 2019 Supplement, section 273.121,
subdivision 1.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 273.11, subdivision 5, is amended to read:


Subd. 5.

Boards of review and equalization.

Notwithstanding any other provision of
law to the contrary, deleted text beginthe limitation containeddeleted text endnew text begin any limitations on valuationnew text end in deleted text beginsubdivisions 1
and 1a
deleted text endnew text begin this sectionnew text end shall also apply to the authority of the local board of review as provided
in section 274.01, the county board of equalization as provided in section 274.13, the State
Board of Equalization and the commissioner of revenue as provided in sections 270.11,
subdivision 1
, 270.12, 270C.92, and 270C.94.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2020
for taxes payable in 2021.
new text end

Sec. 2.

Minnesota Statutes 2018, section 273.11, is amended by adding a subdivision to
read:


new text begin Subd. 24. new text end

new text begin Business property valuation increase prohibited. new text end

new text begin (a) For the purposes of
this subdivision, "qualifying property" means a property that:
new text end

new text begin (1) is classified as 3a under section 273.13, subdivision 24;
new text end

new text begin (2) was damaged or destroyed due to the unrest in the cities of Minneapolis and St. Paul
between May 25, 2020, and June 10, 2020;
new text end

new text begin (3) receives an abatement or credit under sections 273.1231 to 273.1235;
new text end

new text begin (4) retains the same ownership as it had prior to sustaining the damage or destruction
caused by the unrest; and
new text end

new text begin (5) undergoes repair or reconstruction to remedy damage or destruction caused by the
unrest.
new text end

new text begin (b) The estimated market value for a qualifying property must not exceed the property's
estimated market value as of its reassessment performed to determine its eligibility to receive
abatements or credits under sections 273.1231 to 273.1235 until assessment year 2025.
new text end

new text begin (c) The owner or owners of a qualifying property must apply to the county or local
assessor by September 1, 2020, in a manner prescribed by the assessor. In subsequent years,
applicants must continue to meet the requirements of paragraph (a) and must submit any
information the county or local assessor deems necessary to determine continued eligibility
under this subdivision by December 15.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2020
for taxes payable in 2021.
new text end

Sec. 3.

Minnesota Statutes 2019 Supplement, section 273.121, subdivision 1, is amended
to read:


Subdivision 1.

Notice.

Any county assessor or city assessor having the powers of a
county assessor, valuing or classifying taxable real property shall in each year notify those
persons whose property is to be included on the assessment roll that year if the person's
address is known to the assessor, otherwise the occupant of the property. The notice shall
be in writing and shall be sent by ordinary mail at least ten days before the meeting of the
local board of appeal and equalization under section 274.01 or the review process established
under section 274.13, subdivision 1c. Upon written request by the owner of the property,
the assessor may send the notice in electronic form or by electronic mail instead of on paper
or by ordinary mail. It shall contain: (1) thenew text begin estimatednew text end market value for the current and prior
assessment, (2) new text beginany value reduction resulting from the limitation under section 273.11,
subdivision 24, (3)
new text endthe qualifying amount of any improvements under section 273.11,
subdivision 16
, for the current assessment, deleted text begin(3)deleted text endnew text begin (4)new text end the market value subject to taxation after
subtracting the amount of any qualifying improvements for the current assessment, deleted text begin(4)deleted text endnew text begin (5)new text end
the classification of the property for the current and prior assessment, deleted text begin(5)deleted text endnew text begin (6)new text end the assessor's
office address, and deleted text begin(6)deleted text endnew text begin (7)new text end the dates, places, and times set for the meetings of the local board
of appeal and equalization, the review process established under section 274.13, subdivision
1c
, and the county board of appeal and equalization. If the classification of the property has
changed between the current and prior assessments, a specific note to that effect shall be
prominently listed on the statement. The commissioner of revenue shall specify the form
of the notice. The assessor shall attach to the assessment roll a statement that the notices
required by this section have been mailed. Any assessor who is not provided sufficient funds
from the assessor's governing body to provide such notices, may make application to the
commissioner of revenue to finance such notices. The commissioner of revenue shall conduct
an investigation and, if satisfied that the assessor does not have the necessary funds, issue
a certification to the commissioner of management and budget of the amount necessary to
provide such notices. The commissioner of management and budget shall issue a payment
for such amount and shall deduct such amount from any state payment to such county or
municipality. The necessary funds to make such payments are hereby appropriated. Failure
to receive the notice shall in no way affect the validity of the assessment, the resulting tax,
the procedures of any board of review or equalization, or the enforcement of delinquent
taxes by statutory means.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2020
for taxes payable in 2021.
new text end

Sec. 4.

Minnesota Statutes 2018, section 276.04, subdivision 2, is amended to read:


Subd. 2.

Contents of tax statements.

(a) The treasurer shall provide for the printing of
the tax statements. The commissioner of revenue shall prescribe the form of the property
tax statement and its contents. The tax statement must not state or imply that property tax
credits are paid by the state of Minnesota. The statement must contain a tabulated statement
of the dollar amount due to each taxing authority and the amount of the state tax from the
parcel of real property for which a particular tax statement is prepared. The dollar amounts
attributable to the county, the state tax, the voter approved school tax, the other local school
tax, the township or municipality, and the total of the metropolitan special taxing districts
as defined in section 275.065, subdivision 3, paragraph (i), must be separately stated. The
amounts due all other special taxing districts, if any, may be aggregated except that any
levies made by the regional rail authorities in the county of Anoka, Carver, Dakota, Hennepin,
Ramsey, Scott, or Washington under chapter 398A shall be listed on a separate line directly
under the appropriate county's levy. If the county levy under this paragraph includes an
amount for a lake improvement district as defined under sections 103B.501 to 103B.581,
the amount attributable for that purpose must be separately stated from the remaining county
levy amount. In the case of Ramsey County, if the county levy under this paragraph includes
an amount for public library service under section 134.07, the amount attributable for that
purpose may be separated from the remaining county levy amount. The amount of the tax
on homesteads qualifying under the senior citizens' property tax deferral program under
chapter 290B is the total amount of property tax before subtraction of the deferred property
tax amount. The amount of the tax on contamination value imposed under sections 270.91
to 270.98, if any, must also be separately stated. The dollar amounts, including the dollar
amount of any special assessments, may be rounded to the nearest even whole dollar. For
purposes of this section whole odd-numbered dollars may be adjusted to the next higher
even-numbered dollar. The amount of market value excluded under section 273.11,
subdivision 16
, if any, must also be listed on the tax statement.

(b) The property tax statements for manufactured homes and sectional structures taxed
as personal property shall contain the same information that is required on the tax statements
for real property.

(c) Real and personal property tax statements must contain the following information
in the order given in this paragraph. The information must contain the current year tax
information in the right column with the corresponding information for the previous year
in a column on the left:

(1) the property's estimated market value under section 273.11, subdivision 1;

(2) the property's homestead market value exclusion under section 273.13, subdivision
35new text begin, and any reduction due to section 273.11, subdivision 24new text end;

(3) the property's taxable market value under section 272.03, subdivision 15;

(4) the property's gross tax, before credits;

(5) for agricultural properties, the credits under sections 273.1384 and 273.1387;

(6) any credits received under sections 273.119; 273.1234 or 273.1235; 273.135;
273.1391; 273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of credit
received under section 273.135 must be separately stated and identified as "taconite tax
relief"; and

(7) the net tax payable in the manner required in paragraph (a).

(d) If the county uses envelopes for mailing property tax statements and if the county
agrees, a taxing district may include a notice with the property tax statement notifying
taxpayers when the taxing district will begin its budget deliberations for the current year,
and encouraging taxpayers to attend the hearings. If the county allows notices to be included
in the envelope containing the property tax statement, and if more than one taxing district
relative to a given property decides to include a notice with the tax statement, the county
treasurer or auditor must coordinate the process and may combine the information on a
single announcement.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2020
for taxes payable in 2021.
new text end