HF 302

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to Ramsey County; separately stating county
library levies on tax statements and truth in taxation
notices; amending Minnesota Statutes 2004, sections
275.065, subdivision 3; 276.04, subdivision 2.

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

Section 1.

Minnesota Statutes 2004, section 275.065,
subdivision 3, is amended to read:

Subd. 3.

Notice of proposed property taxes.

(a) The
county auditor shall prepare and the county treasurer shall
deliver after November 10 and on or before November 24 each
year, by first class mail to each taxpayer at the address listed
on the county's current year's assessment roll, a notice of
proposed property taxes.

(b) The commissioner of revenue shall prescribe the form of
the notice.

(c) The notice must inform taxpayers that it contains the
amount of property taxes each taxing authority proposes to
collect for taxes payable the following year. In the case of a
town, or in the case of the state general tax, the final tax
amount will be its proposed tax. In the case of taxing
authorities required to hold a public meeting under subdivision
6, the notice must clearly state that each taxing authority,
including regional library districts established under section
134.201, and including the metropolitan taxing districts as
defined in paragraph (i), but excluding all other special taxing
districts and towns, will hold a public meeting to receive
public testimony on the proposed budget and proposed or final
property tax levy, or, in case of a school district, on the
current budget and proposed property tax levy. It must clearly
state the time and place of each taxing authority's meeting, a
telephone number for the taxing authority that taxpayers may
call if they have questions related to the notice, and an
address where comments will be received by mail.

(d) The notice must state for each parcel:

(1) the market value of the property as determined under
section 273.11, and used for computing property taxes payable in
the following year and for taxes payable in the current year as
each appears in the records of the county assessor on November 1
of the current year; and, in the case of residential property,
whether the property is classified as homestead or
nonhomestead. The notice must clearly inform taxpayers of the
years to which the market values apply and that the values are
final values;

(2) the items listed below, shown separately by county,
city or town, and state general tax, net of the residential and
agricultural homestead credit under section 273.1384, voter
approved school levy, other local school levy, and the sum of
the special taxing districts, and as a total of all taxing
authorities:

(i) the actual tax for taxes payable in the current year;
deleted text begin and
deleted text end

(ii) new text begin the tax change due to spending factors, defined as the
proposed tax minus the constant spending tax amount;
new text end

new text begin (iii) the tax change due to other factors, defined as the
constant spending tax amount minus the actual current year tax;
and
new text end

new text begin (iv) new text end the proposed tax amount.

If the county levy under clause (2) 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 a town or the state general tax, the final
tax shall also be its proposed tax unless the town changes its
levy at a special town meeting under section 365.52. If a
school district has certified under section 126C.17, subdivision
9, that a referendum will be held in the school district at the
November general election, the county auditor must note next to
the school district's proposed amount that a referendum is
pending and that, if approved by the voters, the tax amount may
be higher than shown on the notice. In the case of the city of
Minneapolis, the levy for the Minneapolis Library Board and the
levy for Minneapolis Park and Recreation shall be listed
separately from the remaining amount of the city's levy. In the
case of the city of St. Paul, the levy for the St. Paul Library
Agency must be listed separately from the remaining amount of
the city's levy. new text begin In the case of Ramsey County, any amount
levied under section 134.07 must be listed separately from the
remaining amount of the county's levy. new text end In the case of a parcel
where tax increment or the fiscal disparities areawide tax under
chapter 276A or 473F applies, the proposed tax levy on the
captured value or the proposed tax levy on the tax capacity
subject to the areawide tax must each be stated separately and
not included in the sum of the special taxing districts; and

(3) the increase or decrease between the total taxes
payable in the current year and the total proposed taxes,
expressed as a percentage.

For purposes of this section, 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.

(e) The notice must clearly state that the proposed or
final taxes do not include the following:

(1) special assessments;

(2) levies approved by the voters after the date the
proposed taxes are certified, including bond referenda deleted text begin and deleted text end new text begin ,
new text end school district levy referenda new text begin , and levy limit increase
referenda new text end ;

(3) deleted text begin a levy limit increase approved by the voters by the
first Tuesday after the first Monday in November of the levy
year as provided under section 275.73;
deleted text end

deleted text begin (4) deleted text end amounts necessary to pay cleanup or other costs due to
a natural disaster occurring after the date the proposed taxes
are certified;

deleted text begin (5) deleted text end new text begin (4) new text end amounts necessary to pay tort judgments against the
taxing authority that become final after the date the proposed
taxes are certified; and

deleted text begin (6) deleted text end new text begin (5) new text end the contamination tax imposed on properties which
received market value reductions for contamination.

(f) Except as provided in subdivision 7, failure of the
county auditor to prepare or the county treasurer to deliver the
notice as required in this section does not invalidate the
proposed or final tax levy or the taxes payable pursuant to the
tax levy.

(g) If the notice the taxpayer receives under this section
lists the property as nonhomestead, and satisfactory
documentation is provided to the county assessor by the
applicable deadline, and the property qualifies for the
homestead classification in that assessment year, the assessor
shall reclassify the property to homestead for taxes payable in
the following year.

(h) In the case of class 4 residential property used as a
residence for lease or rental periods of 30 days or more, the
taxpayer must either:

(1) mail or deliver a copy of the notice of proposed
property taxes to each tenant, renter, or lessee; or

(2) post a copy of the notice in a conspicuous place on the
premises of the property.

The notice must be mailed or posted by the taxpayer by
November 27 or within three days of receipt of the notice,
whichever is later. A taxpayer may notify the county treasurer
of the address of the taxpayer, agent, caretaker, or manager of
the premises to which the notice must be mailed in order to
fulfill the requirements of this paragraph.

(i) For purposes of this subdivision, subdivisions 5a and
6, "metropolitan special taxing districts" means the following
taxing districts in the seven-county metropolitan area that levy
a property tax for any of the specified purposes listed below:

(1) Metropolitan Council under section 473.132, 473.167,
473.249, 473.325, 473.446, 473.521, 473.547, or 473.834;

(2) Metropolitan Airports Commission under section 473.667,
473.671, or 473.672; and

(3) Metropolitan Mosquito Control Commission under section
473.711.

For purposes of this section, 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 included with the appropriate county's levy and
shall be discussed at that county's public hearing.

new text begin (j) If a statutory or home rule charter city or a town has
exercised the local levy option provided by section 473.388,
subdivision 7, it may include in the notice of its proposed
taxes the amount of its proposed taxes attributable to its
exercise of the option. In the first year of the city or town's
exercise of this option, the statement shall include an estimate
of the reduction of the Metropolitan Council's tax on the parcel
due to exercise of that option. The Metropolitan Council's levy
shall be adjusted accordingly.
new text end

Sec. 2.

Minnesota Statutes 2004, 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 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. 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. new text begin 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
must be separately stated from the remaining county levy
amount. new text end 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 taxable market value after reductions
under section 273.11, subdivisions 1a and 16;

(3) the property's gross tax, calculated by adding the
property's total property tax to the sum of the aids enumerated
in clause (4);

(4) a total of the following aids:

(i) education aids payable under chapters 122A, 123A, 123B,
124D, 125A, 126C, and 127A;

(ii) local government aids for cities, towns, and counties
under chapter 477A; deleted text begin and
deleted text end

(iii) disparity reduction aid under section 273.1398; new text begin and
new text end

new text begin (iv) homestead and agricultural credit aid under section
273.1398;
new text end

(5) for homestead residential and agricultural properties,
the credits under section 273.1384;

(6) any credits received under sections 273.119; 273.123;
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.

The commissioner of revenue shall certify to the county
auditor the actual or estimated aids enumerated in clause (4)
that local governments will receive in the following year. The
commissioner must certify this amount by January 1 of each year.