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HF 1436

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

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

Current Version - as introduced

  1.1                          A bill for an act 
  1.2             relating to Ramsey county; separately stating county 
  1.3             library levies on tax statements and truth in taxation 
  1.4             notices; amending Minnesota Statutes 2002, section 
  1.5             275.065, subdivision 3; 276.04, subdivision 2. 
  1.7      Section 1.  Minnesota Statutes 2002, section 275.065, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
  1.10  county auditor shall prepare and the county treasurer shall 
  1.11  deliver after November 10 and on or before November 24 each 
  1.12  year, by first class mail to each taxpayer at the address listed 
  1.13  on the county's current year's assessment roll, a notice of 
  1.14  proposed property taxes.  
  1.15     (b) The commissioner of revenue shall prescribe the form of 
  1.16  the notice. 
  1.17     (c) The notice must inform taxpayers that it contains the 
  1.18  amount of property taxes each taxing authority proposes to 
  1.19  collect for taxes payable the following year.  In the case of a 
  1.20  town, or in the case of the state general tax, the final tax 
  1.21  amount will be its proposed tax.  In the case of taxing 
  1.22  authorities required to hold a public meeting under subdivision 
  1.23  6, the notice must clearly state that each taxing authority, 
  1.24  including regional library districts established under section 
  1.25  134.201, and including the metropolitan taxing districts as 
  2.1   defined in paragraph (i), but excluding all other special taxing 
  2.2   districts and towns, will hold a public meeting to receive 
  2.3   public testimony on the proposed budget and proposed or final 
  2.4   property tax levy, or, in case of a school district, on the 
  2.5   current budget and proposed property tax levy.  It must clearly 
  2.6   state the time and place of each taxing authority's meeting, a 
  2.7   telephone number for the taxing authority that taxpayers may 
  2.8   call if they have questions related to the notice, and an 
  2.9   address where comments will be received by mail.  
  2.10     (d) The notice must state for each parcel: 
  2.11     (1) the market value of the property as determined under 
  2.12  section 273.11, and used for computing property taxes payable in 
  2.13  the following year and for taxes payable in the current year as 
  2.14  each appears in the records of the county assessor on November 1 
  2.15  of the current year; and, in the case of residential property, 
  2.16  whether the property is classified as homestead or 
  2.17  nonhomestead.  The notice must clearly inform taxpayers of the 
  2.18  years to which the market values apply and that the values are 
  2.19  final values; 
  2.20     (2) the items listed below, shown separately by county, 
  2.21  city or town, and state general tax, net of the residential and 
  2.22  agricultural homestead credit under section 273.1384, voter 
  2.23  approved school levy, other local school levy, and the sum of 
  2.24  the special taxing districts, and as a total of all taxing 
  2.25  authorities:  
  2.26     (i) the actual tax for taxes payable in the current year; 
  2.27     (ii) the tax change due to spending factors, defined as the 
  2.28  proposed tax minus the constant spending tax amount; 
  2.29     (iii) the tax change due to other factors, defined as the 
  2.30  constant spending tax amount minus the actual current year tax; 
  2.31  and 
  2.32     (iv) the proposed tax amount. 
  2.33     If the county levy under clause (2) includes an amount for 
  2.34  a lake improvement district as defined under sections 103B.501 
  2.35  to 103B.581, the amount attributable for that purpose must be 
  2.36  separately stated from the remaining county levy amount.  
  3.1      In the case of a town or the state general tax, the final 
  3.2   tax shall also be its proposed tax unless the town changes its 
  3.3   levy at a special town meeting under section 365.52.  If a 
  3.4   school district has certified under section 126C.17, subdivision 
  3.5   9, that a referendum will be held in the school district at the 
  3.6   November general election, the county auditor must note next to 
  3.7   the school district's proposed amount that a referendum is 
  3.8   pending and that, if approved by the voters, the tax amount may 
  3.9   be higher than shown on the notice.  In the case of the city of 
  3.10  Minneapolis, the levy for the Minneapolis library board and the 
  3.11  levy for Minneapolis park and recreation shall be listed 
  3.12  separately from the remaining amount of the city's levy.  In the 
  3.13  case of the city of St. Paul, the levy for the St. Paul library 
  3.14  agency must be listed separately from the remaining amount of 
  3.15  the city's levy.  In the case of Ramsey county, any amount 
  3.16  levied under section 134.07 must be listed separately from the 
  3.17  remaining amount of the county's levy.  In the case of a parcel 
  3.18  where tax increment or the fiscal disparities areawide tax under 
  3.19  chapter 276A or 473F applies, the proposed tax levy on the 
  3.20  captured value or the proposed tax levy on the tax capacity 
  3.21  subject to the areawide tax must each be stated separately and 
  3.22  not included in the sum of the special taxing districts; and 
  3.23     (3) the increase or decrease between the total taxes 
  3.24  payable in the current year and the total proposed taxes, 
  3.25  expressed as a percentage. 
  3.26     For purposes of this section, the amount of the tax on 
  3.27  homesteads qualifying under the senior citizens' property tax 
  3.28  deferral program under chapter 290B is the total amount of 
  3.29  property tax before subtraction of the deferred property tax 
  3.30  amount. 
  3.31     (e) The notice must clearly state that the proposed or 
  3.32  final taxes do not include the following: 
  3.33     (1) special assessments; 
  3.34     (2) levies approved by the voters after the date the 
  3.35  proposed taxes are certified, including bond referenda, school 
  3.36  district levy referenda, and levy limit increase referenda; 
  4.1      (3) amounts necessary to pay cleanup or other costs due to 
  4.2   a natural disaster occurring after the date the proposed taxes 
  4.3   are certified; 
  4.4      (4) amounts necessary to pay tort judgments against the 
  4.5   taxing authority that become final after the date the proposed 
  4.6   taxes are certified; and 
  4.7      (5) the contamination tax imposed on properties which 
  4.8   received market value reductions for contamination. 
  4.9      (f) Except as provided in subdivision 7, failure of the 
  4.10  county auditor to prepare or the county treasurer to deliver the 
  4.11  notice as required in this section does not invalidate the 
  4.12  proposed or final tax levy or the taxes payable pursuant to the 
  4.13  tax levy. 
  4.14     (g) If the notice the taxpayer receives under this section 
  4.15  lists the property as nonhomestead, and satisfactory 
  4.16  documentation is provided to the county assessor by the 
  4.17  applicable deadline, and the property qualifies for the 
  4.18  homestead classification in that assessment year, the assessor 
  4.19  shall reclassify the property to homestead for taxes payable in 
  4.20  the following year. 
  4.21     (h) In the case of class 4 residential property used as a 
  4.22  residence for lease or rental periods of 30 days or more, the 
  4.23  taxpayer must either: 
  4.24     (1) mail or deliver a copy of the notice of proposed 
  4.25  property taxes to each tenant, renter, or lessee; or 
  4.26     (2) post a copy of the notice in a conspicuous place on the 
  4.27  premises of the property.  
  4.28     The notice must be mailed or posted by the taxpayer by 
  4.29  November 27 or within three days of receipt of the notice, 
  4.30  whichever is later.  A taxpayer may notify the county treasurer 
  4.31  of the address of the taxpayer, agent, caretaker, or manager of 
  4.32  the premises to which the notice must be mailed in order to 
  4.33  fulfill the requirements of this paragraph. 
  4.34     (i) For purposes of this subdivision, subdivisions 5a and 
  4.35  6, "metropolitan special taxing districts" means the following 
  4.36  taxing districts in the seven-county metropolitan area that levy 
  5.1   a property tax for any of the specified purposes listed below: 
  5.2      (1) metropolitan council under section 473.132, 473.167, 
  5.3   473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
  5.4      (2) metropolitan airports commission under section 473.667, 
  5.5   473.671, or 473.672; and 
  5.6      (3) metropolitan mosquito control commission under section 
  5.7   473.711. 
  5.8      For purposes of this section, any levies made by the 
  5.9   regional rail authorities in the county of Anoka, Carver, 
  5.10  Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
  5.11  398A shall be included with the appropriate county's levy and 
  5.12  shall be discussed at that county's public hearing. 
  5.13     (j) If a statutory or home rule charter city or a town has 
  5.14  exercised the local levy option provided by section 473.388, 
  5.15  subdivision 7, it may include in the notice of its proposed 
  5.16  taxes the amount of its proposed taxes attributable to its 
  5.17  exercise of the option.  In the first year of the city or town's 
  5.18  exercise of this option, the statement shall include an estimate 
  5.19  of the reduction of the metropolitan council's tax on the parcel 
  5.20  due to exercise of that option.  The metropolitan council's levy 
  5.21  shall be adjusted accordingly. 
  5.22     Sec. 2.  Minnesota Statutes 2002, section 276.04, 
  5.23  subdivision 2, is amended to read: 
  5.24     Subd. 2.  [CONTENTS OF TAX STATEMENTS.] (a) The treasurer 
  5.25  shall provide for the printing of the tax statements.  The 
  5.26  commissioner of revenue shall prescribe the form of the property 
  5.27  tax statement and its contents.  The statement must contain a 
  5.28  tabulated statement of the dollar amount due to each taxing 
  5.29  authority and the amount of the state tax from the parcel of 
  5.30  real property for which a particular tax statement is prepared.  
  5.31  The dollar amounts attributable to the county, the state tax, 
  5.32  the voter approved school tax, the other local school tax, the 
  5.33  township or municipality, and the total of the metropolitan 
  5.34  special taxing districts as defined in section 275.065, 
  5.35  subdivision 3, paragraph (i), must be separately stated.  The 
  5.36  amounts due all other special taxing districts, if any, may be 
  6.1   aggregated.  If the county levy under this paragraph includes an 
  6.2   amount for a lake improvement district as defined under sections 
  6.3   103B.501 to 103B.581, the amount attributable for that purpose 
  6.4   must be separately stated from the remaining county levy 
  6.5   amount.  In the case of Ramsey county, if the county levy under 
  6.6   this paragraph includes an amount for public library service 
  6.7   under section 134.07, the amount attributable for that purpose 
  6.8   must be separately stated from the remaining county levy 
  6.9   amount.  The amount of the tax on homesteads qualifying under 
  6.10  the senior citizens' property tax deferral program under chapter 
  6.11  290B is the total amount of property tax before subtraction of 
  6.12  the deferred property tax amount.  The amount of the tax on 
  6.13  contamination value imposed under sections 270.91 to 270.98, if 
  6.14  any, must also be separately stated.  The dollar amounts, 
  6.15  including the dollar amount of any special assessments, may be 
  6.16  rounded to the nearest even whole dollar.  For purposes of this 
  6.17  section whole odd-numbered dollars may be adjusted to the next 
  6.18  higher even-numbered dollar.  The amount of market value 
  6.19  excluded under section 273.11, subdivision 16, if any, must also 
  6.20  be listed on the tax statement. 
  6.21     (b) The property tax statements for manufactured homes and 
  6.22  sectional structures taxed as personal property shall contain 
  6.23  the same information that is required on the tax statements for 
  6.24  real property.  
  6.25     (c) Real and personal property tax statements must contain 
  6.26  the following information in the order given in this paragraph.  
  6.27  The information must contain the current year tax information in 
  6.28  the right column with the corresponding information for the 
  6.29  previous year in a column on the left: 
  6.30     (1) the property's estimated market value under section 
  6.31  273.11, subdivision 1; 
  6.32     (2) the property's taxable market value after reductions 
  6.33  under section 273.11, subdivisions 1a and 16; 
  6.34     (3) the property's gross tax, calculated by adding the 
  6.35  property's total property tax to the sum of the aids enumerated 
  6.36  in clause (4); 
  7.1      (4) a total of the following aids: 
  7.2      (i) education aids payable under chapters 122A, 123A, 123B, 
  7.3   124D, 125A, 126C, and 127A; 
  7.4      (ii) local government aids for cities, towns, and counties 
  7.5   under chapter 477A; 
  7.6      (iii) disparity reduction aid under section 273.1398; and 
  7.7      (iv) homestead and agricultural credit aid under section 
  7.8   273.1398; 
  7.9      (5) for homestead residential and agricultural properties, 
  7.10  the credits under section 273.1384; 
  7.11     (6) any credits received under sections 273.119; 273.123; 
  7.12  273.135; 273.1391; 273.1398, subdivision 4; 469.171; and 
  7.13  473H.10, except that the amount of credit received under section 
  7.14  273.135 must be separately stated and identified as "taconite 
  7.15  tax relief"; and 
  7.16     (7) the net tax payable in the manner required in paragraph 
  7.17  (a). 
  7.18     (d) If the county uses envelopes for mailing property tax 
  7.19  statements and if the county agrees, a taxing district may 
  7.20  include a notice with the property tax statement notifying 
  7.21  taxpayers when the taxing district will begin its budget 
  7.22  deliberations for the current year, and encouraging taxpayers to 
  7.23  attend the hearings.  If the county allows notices to be 
  7.24  included in the envelope containing the property tax statement, 
  7.25  and if more than one taxing district relative to a given 
  7.26  property decides to include a notice with the tax statement, the 
  7.27  county treasurer or auditor must coordinate the process and may 
  7.28  combine the information on a single announcement.  
  7.29     The commissioner of revenue shall certify to the county 
  7.30  auditor the actual or estimated aids enumerated in clause (4) 
  7.31  that local governments will receive in the following year.  The 
  7.32  commissioner must certify this amount by January 1 of each year.