HF 2968

as introduced - 94th Legislature (2025 - 2026) Posted on 04/01/2025 11:24am

A bill for an act
relating to taxation; property; placing limitations on county levy for certain
assessment services; amending Minnesota Statutes 2024, section 273.063.

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

Section 1.

Minnesota Statutes 2024, section 273.063, is amended to read:

273.063 APPLICATION; LIMITATIONS.

new text begin (a) new text end The provisions of sections 272.161, 273.061, 273.062, 273.063, 273.072, 273.08,
273.10, 274.01, and 375.192 shall apply to all counties except Ramsey County. The following
limitations shall apply as to the extent of the county assessors jurisdiction:

In counties having a city of the first class, the powers and duties of the county assessor
within such city shall be performed by the duly appointed city assessor. In all other cities
having a population of 30,000 persons or more, according to the last preceding federal
census, except in counties having a county assessor on January 1, 1967, the powers and
duties of the county assessor within such cities shall be performed by the duly appointed
city assessor, provided that the county assessor shall retain the supervisory duties contained
in section 273.061, subdivision 8. For purposes of this section, "powers and duties" means
the powers and duties identified in section 273.061, subdivision 8, clauses (5) to (16).

new text begin (b) In a city with a duly appointed city assessor located in a county having a city of the
first class and a population of 400,000 persons or more, that portion of the county levy
certified under section 275.07, subdivision 1, for assessment services, shall be imposed only
for:
new text end

new text begin (1) powers and duties contained in section 273.061, subdivision 8, clauses (1) to (4),
and for cities other than cities of the first class, supervisory duties contained in section
273.061, subdivision 8; and
new text end

new text begin (2) assessing services for cities having a population under 30,000 persons.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with assessment year 2026.
new text end