HF 800

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to property tax; authorizing a school district and a county to mutually
agree to extend the time allowed before the date on which the proposed property
tax levy is certified; amending Minnesota Statutes 2006, sections 126C.48,
subdivision 2; 275.065, subdivisions 1, 1a.

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

Section 1.

Minnesota Statutes 2006, section 126C.48, subdivision 2, is amended to read:

Subd. 2.

Notice to commissioner; forms.

By October 7 of each year each
district must notify the commissioner of the proposed levies in compliance with the levy
limitations of this chapter and chapters 120B, 122A, 123A, 123B, 124D, 125A, 127A, and
136D. new text begin A school district that has reached an agreement with its home county auditor to
extend the date of certification of its proposed levy under section 275.065, subdivision 1,
must submit its notice of proposed levies to the commissioner no later than October 10 of
each year. new text end By January 7 of each year each district must notify the commissioner of the
final levies certified. The commissioner shall prescribe the form of these notifications and
may request any additional information necessary to compute certified levy amounts.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2007.
new text end

Sec. 2.

Minnesota Statutes 2006, section 275.065, subdivision 1, is amended to read:

Subdivision 1.

Proposed levy.

(a) Notwithstanding any law or charter to the
contrary, on or before September 15, each taxing authority, other than a school district,
shall adopt a proposed budget and shall certify to the county auditor the proposed or, in
the case of a town, the final property tax levy for taxes payable in the following year.

(b) On or before September 30, each school district new text begin that has not mutually agreed
with its home county to extend this date new text end shall certify to the county auditor the proposed
property tax levy for taxes payable in the following year. new text begin Each school district that has
agreed with its home county to delay the certification of its proposed property tax levy
must certify its proposed property tax levy for the following year no later than October
7. new text end The school district shall certify the proposed levy as:

(1) a specific dollar amount by school district fund, broken down between
voter-approved and non-voter-approved levies and between referendum market value
and tax capacity levies; or

(2) the maximum levy limitation certified by the commissioner of education
according to section 126C.48, subdivision 1.

(c) If the board of estimate and taxation or any similar board that establishes
maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
property tax levies for funds under its jurisdiction by charter to the county auditor by
September 15, the city shall be deemed to have certified its levies for those taxing
jurisdictions.

(d) For purposes of this section, "taxing authority" includes all home rule and
statutory cities, towns, counties, school districts, and special taxing districts as defined
in section 275.066. Intermediate school districts that levy a tax under chapter 124 or
136D, joint powers boards established under sections 123A.44 to 123A.446, and Common
School Districts No. 323, Franconia, and No. 815, Prinsburg, are also special taxing
districts for purposes of this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2007.
new text end

Sec. 3.

Minnesota Statutes 2006, section 275.065, subdivision 1a, is amended to read:

Subd. 1a.

Overlapping jurisdictions.

In the case of a taxing authority lying in two
or more counties, the home county auditor shall certify the proposed levy and the proposed
local tax rate to the other county auditor by October deleted text begin 5 deleted text end new text begin 10 new text end . The home county auditor must
estimate the levy or rate in preparing the notices required in subdivision 3, if the other
county has not certified the appropriate information. If requested by the home county
auditor, the other county auditor must furnish an estimate to the home county auditor.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2007.
new text end