HF 4593

as introduced - 91st Legislature (2019 - 2020) Posted on 04/28/2020 11:04am

A bill for an act
relating to taxation; property; extending due date of first-half property taxes for
certain businesses.

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

Section 1. new text begin CLASS 3A PROPERTY TAX PAYMENTS DELAYED.
new text end

new text begin (a) The due date of first-half tax payments for taxes imposed under Minnesota Statutes,
sections 275.025, 275.067, and 275.07, for taxes payable in 2020, is extended to July 15,
2020, for properties classified as 3a under Minnesota Statutes, section 273.13, subdivision
24, that are owned or occupied by an entity whose operations are required to be partially
or fully suspended as a result of a COVID-19 related emergency executive order issued
pursuant to Minnesota Statutes, section 12.21 or 12.31.
new text end

new text begin (b) Interest and penalties shall not accrue on unpaid taxes due in paragraph (a) until after
July 15, 2020. The commissioner may abate interest and penalties after this date on late
payments of this tax as provided in Minnesota Statutes, section 270C.34.
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