Minnesota Legislature
HF 1001
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 02/14/2005 |
Current Version - as introduced
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A bill for an act
relating to taxation; delaying date by which taxes on
certain resort property must be paid; amending
Minnesota Statutes 2004, sections 278.03, subdivision
1; 279.01, subdivision 1, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 278.03,
subdivision 1, is amended to read:
Subdivision 1.
Real property.
In the case of real
property, if the proceedings instituted by the filing of the
petition have not been completed before the 16th day of May next
following the filing new text begin or, in the case of class 1c property or
class 4c resort property before July 1new text end , the petitioner shall pay
to the county treasurer 50 percent of the tax levied for such
year against the property involved, unless permission to
continue prosecution of the petition without such payment is
obtained as herein provided. If the proceedings instituted by
the filing of the petition have not been completed by the next
October 16, or, in the case of class 1b agricultural homestead,
class 2a agricultural homestead, and class 2b(2) agricultural
nonhomestead property, November 16, the petitioner shall pay to
the county treasurer 50 percent of the unpaid balance of the
taxes levied for the year against the property involved if the
unpaid balance is $2,000 or less and 80 percent of the unpaid
balance if the unpaid balance is over $2,000, unless permission
to continue prosecution of the petition without payment is
obtained as herein provided. The petitioner, upon ten days'
notice to the county attorney and to the county auditor, given
at least ten days prior to the 16th day of May new text begin or, in the case
of class 1c property or class 4c resort property, prior to July
1,new text end or the 16th day of October, or, in the case of class 1b
agricultural homestead, class 2a agricultural homestead, and
class 2b(2) agricultural nonhomestead property, the 16th day of
November, may apply to the court for permission to continue
prosecution of the petition without payment; and, if it is made
to appear
(1) that the proposed review is to be taken in good faith;
(2) that there is probable cause to believe that the
property may be held exempt from the tax levied or that the tax
may be determined to be less than 50 percent of the amount
levied; and
(3) that it would work a hardship upon petitioner to pay
the taxes due,
the court may permit the petitioner to continue prosecution
of the petition without payment, or may fix a lesser amount to
be paid as a condition of continuing the prosecution of the
petition.
Failure to make payment of the amount required when due
shall operate automatically to dismiss the petition and all
proceedings thereunder unless the payment is waived by an order
of the court permitting the petitioner to continue prosecution
of the petition without payment. The petition shall be
automatically reinstated upon payment of the entire tax plus
interest and penalty if the payment is made within one year of
the dismissal. The county treasurer shall, upon request of the
petitioner, issue duplicate receipts for the tax payment, one of
which shall be filed by the petitioner in the proceeding.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes
payable in 2006 and thereafter.
new text end
Sec. 2.
Minnesota Statutes 2004, section 279.01,
subdivision 1, is amended to read:
Subdivision 1.
Due dates; penalties.
Except as provided
in deleted text begin subdivision 3 or 4 deleted text end new text begin this sectionnew text end , on May 16 or 21 days after
the postmark date on the envelope containing the property tax
statement, whichever is later, a penalty shall accrue and
thereafter be charged upon all unpaid taxes on real estate on
the current lists in the hands of the county treasurer. The
penalty shall be at a rate of two percent on homestead property
until May 31 and four percent on June 1. The penalty on
nonhomestead property shall be at a rate of four percent until
May 31 and eight percent on June 1. This penalty shall not
accrue until June 1 of each year, or 21 days after the postmark
date on the envelope containing the property tax statements,
whichever is later, on deleted text begin commercial use real property used for
seasonal residential recreational purposes and classified as
class 1c or 4c, and on other deleted text end commercial use real property
classified as class 3a, provided that over 60 percent of the
gross income earned by the enterprise on the class 3a property
is earned during the months of May, June, July, and August. Any
property owner of such class 3a property who pays the first half
of the tax due on the property after May 15 and before June 1,
or 21 days after the postmark date on the envelope containing
the property tax statement, whichever is later, shall attach an
affidavit to the payment attesting to compliance with the income
provision of this subdivision. Thereafter, for both homestead
and nonhomestead property, on the first day of each month
beginning July 1, up to and including October 1 following, an
additional penalty of one percent for each month shall accrue
and be charged on all such unpaid taxes provided that if the due
date was extended beyond May 15 as the result of any delay in
mailing property tax statements no additional penalty shall
accrue if the tax is paid by the extended due date. If the tax
is not paid by the extended due date, then all penalties that
would have accrued if the due date had been May 15 shall be
charged. When the taxes against any tract or lot exceed $50,
one-half thereof may be paid prior to May 16 or 21 days after
the postmark date on the envelope containing the property tax
statement, whichever is later; and, if so paid, no penalty shall
attach; the remaining one-half shall be paid at any time prior
to October 16 following, without penalty; but, if not so paid,
then a penalty of two percent shall accrue thereon for homestead
property and a penalty of four percent on nonhomestead
property. Thereafter, for homestead property, on the first day
of November an additional penalty of four percent shall accrue
and on the first day of December following, an additional
penalty of two percent shall accrue and be charged on all such
unpaid taxes. Thereafter, for nonhomestead property, on the
first day of November and December following, an additional
penalty of four percent for each month shall accrue and be
charged on all such unpaid taxes. If one-half of such taxes
shall not be paid prior to May 16 or 21 days after the postmark
date on the envelope containing the property tax statement,
whichever is later, the same may be paid at any time prior to
October 16, with accrued penalties to the date of payment added,
and thereupon no penalty shall attach to the remaining one-half
until October 16 following.
This section applies to payment of personal property taxes
assessed against improvements to leased property, except as
provided by section 277.01, subdivision 3.
A county may provide by resolution that in the case of a
property owner that has multiple tracts or parcels with
aggregate taxes exceeding $50, payments may be made in
installments as provided in this subdivision.
The county treasurer may accept payments of more or less
than the exact amount of a tax installment due. If the accepted
payment is less than the amount due, payments must be applied
first to the penalty accrued for the year the payment is made.
Acceptance of partial payment of tax does not constitute a
waiver of the minimum payment required as a condition for filing
an appeal under section 278.03 or any other law, nor does it
affect the order of payment of delinquent taxes under section
280.39.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes
payable in 2006 and thereafter.
new text end
Sec. 3.
Minnesota Statutes 2004, section 279.01, is
amended by adding a subdivision to read:
new text begin Subd. 5.new text end
new text begin Resort property.new text end
new text begin In the case of class 1c
property and class 4c resort property, no penalties shall accrue
to the first one-half property tax payment as provided in this
section if paid by June 30. On July 1, a penalty shall accrue
and thereafter be charged upon all unpaid taxes. On class 1c
property, the penalty is at a rate of two percent until July 15,
and four percent on July 16. On class 4c resort property, the
penalty is four percent until July 15 and eight percent on July
16. Thereafter, for both class 1c property and class 4c resort
property, on August 15 and on September 15, an additional
penalty of one percent shall accrue and be charged on unpaid
taxes. The remaining one-half of property taxes must be paid
and penalties accrue as provided in subdivision 1. For purposes
of this subdivision, "class 4c resort property" means property
classified under section 273.13, subdivision 25, paragraph (d),
clause (1).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes
payable in 2006 and thereafter.
new text end