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HF 2426

1st Engrossment - 90th Legislature (2017 - 2018) Posted on 02/27/2018 11:57am

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

Bill Text Versions

Engrossments
Introduction Posted on 03/15/2017
1st Engrossment Posted on 03/23/2017

Current Version - 1st Engrossment

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A bill for an act
relating to taxation; property; establishing the Legislative Property Tax Reform
Working Group; requiring a report.

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

Section 1. new text begin LEGISLATIVE PROPERTY TAX REFORM WORKING GROUP.
new text end

new text begin Subdivision 1. new text end

new text begin Membership. new text end

new text begin (a) The Legislative Property Tax Reform Working Group
is created and consists of the following members:
new text end

new text begin (1) two representatives appointed by the chair of the tax committee of the house of
representatives;
new text end

new text begin (2) two representatives appointed by the minority leader of the tax committee of the
house of representatives;
new text end

new text begin (3) two senators appointed by the chair of the senate tax committee; and
new text end

new text begin (4) two senators appointed by the minority leader of the senate tax committee.
new text end

new text begin (b) Any vacancy shall be filled by appointment of the appointing authority for the vacating
member.
new text end

new text begin (c) Members shall be appointed by July 1, 2017.
new text end

new text begin Subd. 2. new text end

new text begin Duties. new text end

new text begin The working group must perform the duties described in section 2.
new text end

new text begin Subd. 3. new text end

new text begin First meeting; chair. new text end

new text begin The first appointee of the chair of the house tax committee
must convene the initial meeting of the working group by July 21, 2017. The members of
the working group must elect a chair and vice-chair from the members of the working group
at the first meeting.
new text end

new text begin Subd. 4. new text end

new text begin Staff. new text end

new text begin Legislative staff of the house of representatives and senate shall provide
administrative and research support. The working group may request the assistance of staff
from the Department of Revenue and Department of Education as necessary to facilitate its
work.
new text end

new text begin Subd. 5. new text end

new text begin Report. new text end

new text begin The working group must submit a report by February 15, 2018, to the
chairs and ranking minority members of the committees in the senate and house of
representatives with primary jurisdiction over taxes, presenting two or more alternatives
for reform of Minnesota's property tax system.
new text end

new text begin Subd. 6. new text end

new text begin Sunset. new text end

new text begin The working group shall sunset the day following the submission of
the report under subdivision 5.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2. new text begin PROPOSALS FOR REFORM OF MINNESOTA'S PROPERTY TAX
SYSTEM.
new text end

new text begin The Legislative Property Tax Reform Working Group must develop proposals to
restructure Minnesota's property tax system for legislative consideration. The proposals
must provide for a system that reduces the complexity and cost of Minnesota's property tax
system to increase transparency and understanding for taxpayers and assessors while
minimizing the number of properties that experience severe tax changes. The proposals
must include, but are not limited to, a reduction in the number of classifications and tiers
in the current property tax system. The proposals may include a transition period of up to
five years before the final system elements are fully operational. At least one proposal must
be developed where the highest estimated net state cost does not exceed $250,000,000 in
the first year that the proposal is fully phased in. At least one proposal must be developed
where the highest estimated net state cost does not exceed $500,000,000 in the first year
that the proposal is fully phased in. Each proposal should estimate the administrative cost
savings to county governments and to the state government.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end