HF 5194

as introduced - 93rd Legislature (2023 - 2024) Posted on 04/02/2024 11:52am

A bill for an act
relating to taxation; providing special authority and provisions related to property
taxes, tax increment financing, and sales and use taxes for certain projects in the
city of Brooklyn Park; providing special tax increment financing authority;
providing special property tax abatement authority; authorizing establishment of
a value capture district; providing a refundable sales and use tax exemption for
construction materials; appropriating money.

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

Section 1. new text begin CITY OF BROOKLYN PARK; TIF AUTHORITY; VILLAGE CREEK
AREA.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment of districts. new text end

new text begin Upon the termination of Tax Increment
Financing District No. 20 within the city of Brooklyn Park, under the special rules established
in subdivision 2, the economic development authority of the city of Brooklyn Park or city
of Brooklyn Park may establish one or more redevelopment tax increment financing districts
located wholly within the area of the city of Brooklyn Park. The districts may be comprised
of the following parcels identified by their current parcel identification numbers:
new text end

new text begin 2011921430101 new text end	new text begin 2011921440088 new text end	new text begin 2011921430092 new text end	new text begin 2011921430099 new text end	new text begin 2111921330104 new text end
new text begin 2111921340003 new text end	new text begin 2111921340005 new text end	new text begin 2111921340006 new text end	new text begin 2111921340019 new text end	new text begin 2111921340021 new text end
new text begin 2111921330066 new text end	new text begin 2111921330068 new text end	new text begin 2111921340017 new text end	new text begin 2111921340018 new text end	new text begin 2811921130004 new text end
new text begin 2811921130005 new text end	new text begin 2811921140007 new text end	new text begin 2811921210003 new text end	new text begin 2811921220002 new text end	new text begin 2811921220007 new text end
new text begin 2811921240004 new text end	new text begin 2811921240009 new text end	new text begin 2811921240010 new text end	new text begin 2811921240107 new text end	new text begin 2811921310001 new text end
new text begin 2811921340010 new text end	new text begin 2911921120032 new text end	new text begin 2811921130014 new text end	new text begin 2811921130015 new text end	new text begin 2811921130024 new text end
new text begin 2811921140012 new text end	new text begin 2811921210014 new text end	new text begin 2811921210020 new text end	new text begin 2811921210023 new text end	new text begin 2811921210103 new text end
new text begin 2811921220001 new text end	new text begin 2811921220003 new text end	new text begin 2811921220005 new text end	new text begin 2811921240007 new text end	new text begin 2811921340006 new text end
new text begin 2911921120001 new text end	new text begin 2911921120004 new text end	new text begin 2011921440089 new text end	new text begin 2111921330067 new text end	new text begin 2111921340002 new text end
new text begin 2111921340004 new text end	new text begin 2111921340027 new text end	new text begin 2111921340113 new text end	new text begin 2811921120001 new text end	new text begin 2811921130001 new text end
new text begin 2811921130017 new text end	new text begin 2811921130023 new text end	new text begin 2811921210001 new text end	new text begin 2811921210016 new text end	new text begin 2811921210033 new text end
new text begin 2811921210060 new text end	new text begin 2811921210101 new text end	new text begin 2811921240006 new text end	new text begin 2811921240017 new text end	new text begin 2911921110004 new text end
new text begin 2911921120005 new text end	new text begin 2011921430093 new text end	new text begin 2011921430100 new text end	new text begin 2011921430102 new text end	new text begin 2011921430103 new text end
new text begin 2111921330102 new text end	new text begin 2111921330103 new text end	new text begin 2111921340001 new text end	new text begin 2111921340007 new text end	new text begin 2111921340020 new text end
new text begin 2111921340022 new text end	new text begin 2811921120002 new text end	new text begin 2811921120104 new text end	new text begin 2811921130002 new text end	new text begin 2811921130020 new text end
new text begin 2811921130021 new text end	new text begin 2811921210022 new text end	new text begin 2811921210034 new text end	new text begin 2811921210099 new text end	new text begin 2811921210102 new text end
new text begin 2811921220006 new text end	new text begin 2811921240003 new text end	new text begin 2811921240012 new text end	new text begin 2811921340005 new text end	new text begin 2811921340009 new text end
new text begin 2911921110118 new text end	new text begin 2911921120006 new text end	new text begin 2911921120043 new text end	new text begin 3311921210001 new text end

new text begin together with adjacent and internal roads and rights-of-way, and the following roadways
within the city of Brooklyn Park: Zane Avenue North (from and including the intersection
at 78th Avenue North to and including the intersection at Highway 94), Brooklyn Boulevard
(from and including the intersection at the border of Brooklyn Center to and including the
intersection at Kentucky Avenue North), Brookdale Drive North (from and including the
intersection at Zane Avenue North to and including the intersection at Welcome Avenue
North), Village Creek Parkway North, 77th Avenue North (from and including the
intersection at Village Creek Parkway North to and including the intersection at Brookdale
Drive North), 73rd Avenue North/Regent Avenue (from and including the intersection at
Zane Avenue North to and including the intersection at Brooklyn Boulevard).
new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin If the city or the authority establishes any tax increment financing
district under subdivision 1, the following special rules apply:
new text end

new text begin (1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10;
new text end

new text begin (2) expenditures incurred in connection with the development of the property described
in subdivision 1 are deemed to meet the requirements of Minnesota Statutes, section 469.176,
subdivision 4j; and
new text end

new text begin (3) in addition to any expenditure authorized to be financed with increments under
Minnesota Statutes, section 469.176, subdivision 4, increments from such districts may be
spent within the areas described in subdivision 1 on any of the following expenditures:
new text end

new text begin (i) acquiring and improving public streets and public spaces, including public art and
landscaping; and
new text end

new text begin (ii) commercial and residential building rehabilitation and facade improvements; and
new text end

new text begin (4) the requirements, limitations, or restrictions in the following statutes do not apply:
Minnesota Statutes, section 469.174, subdivision 25, clause (2); section 469.176, subdivisions
4l and 5; and section 469.1763, subdivisions 2, 3 and 4.
new text end

new text begin Subd. 3. new text end

new text begin Expiration. new text end

new text begin The authority to request certification of any district under this
section expires on December 31, 2044.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 2. new text begin CITY OF BROOKLYN PARK; TIF AUTHORITY; 610/ZANE AREA.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment of districts. new text end

new text begin Under the special rules established in
subdivision 2, the economic development authority of the city of Brooklyn Park or the city
of Brooklyn Park may establish one or more redevelopment districts located wholly within
the area of the city of Brooklyn Park. The districts may be comprised of the following
parcels identified by their current parcel identification numbers together with adjacent and
internal roads and rights-of-way:
new text end

new text begin 0811921410009 new text end	new text begin 0811921140050 new text end	new text begin 0811921140051 new text end	new text begin 0911921120005 new text end	new text begin 0911921210007 new text end
new text begin 0911921230008 new text end	new text begin 0911921230049 new text end	new text begin 0911921240006 new text end	new text begin 0911921240009 new text end	new text begin 0911921310004 new text end
new text begin 0911921320018 new text end	new text begin 0911921330009 new text end	new text begin 0911921430006 new text end	new text begin 0911921430014 new text end	new text begin 0911921430015 new text end
new text begin 0911921430019 new text end	new text begin 0911921430020 new text end	new text begin 0911921430028 new text end	new text begin 0911921430030 new text end	new text begin 0911921430033 new text end
new text begin 0911921430037 new text end	new text begin 0911921430038 new text end	new text begin 0911921430040 new text end	new text begin 0911921430048 new text end	new text begin 0911921430054 new text end
new text begin 0911921430055 new text end	new text begin 0911921430059 new text end	new text begin 0911921430069 new text end	new text begin 0911921430071 new text end	new text begin 0911921430072 new text end
new text begin 0911921430076 new text end	new text begin 0911921430080 new text end	new text begin 0911921430081 new text end	new text begin 0911921430082 new text end	new text begin 0911921430083 new text end
new text begin 0911921430086 new text end	new text begin 0911921430087 new text end	new text begin 0911921430088 new text end	new text begin 0911921430094 new text end	new text begin 0911921430095 new text end
new text begin 0911921430099 new text end	new text begin 0911921430104 new text end	new text begin 0911921430114 new text end	new text begin 0911921210005 new text end	new text begin 0911921210095 new text end
new text begin 0911921220070 new text end	new text begin 0911921220071 new text end	new text begin 0911921230009 new text end	new text begin 0911921230010 new text end	new text begin 0911921230011 new text end
new text begin 0911921230012 new text end	new text begin 0911921230013 new text end	new text begin 0911921240005 new text end	new text begin 0911921240008 new text end	new text begin 0911921310007 new text end
new text begin 0911921310009 new text end	new text begin 0911921320023 new text end	new text begin 0911921330008 new text end	new text begin 0911921330011 new text end	new text begin 0911921340008 new text end
new text begin 0911921340014 new text end	new text begin 0911921340017 new text end	new text begin 0911921430018 new text end	new text begin 0911921430024 new text end	new text begin 0911921430025 new text end
new text begin 0911921430029 new text end	new text begin 0911921430034 new text end	new text begin 0911921430035 new text end	new text begin 0911921430039 new text end	new text begin 0911921430044 new text end
new text begin 0911921430045 new text end	new text begin 0911921430049 new text end	new text begin 0911921430058 new text end	new text begin 0911921430060 new text end	new text begin 0911921430061 new text end
new text begin 0911921430062 new text end	new text begin 0911921430063 new text end	new text begin 0911921430067 new text end	new text begin 0911921430068 new text end	new text begin 0911921430090 new text end
new text begin 0911921430093 new text end	new text begin 0911921430097 new text end	new text begin 0911921430098 new text end	new text begin 0911921430102 new text end	new text begin 0911921430103 new text end
new text begin 0911921430112 new text end	new text begin 0911921430113 new text end	new text begin 0911921430120 new text end	new text begin 0811921440008 new text end	new text begin 0911921210006 new text end
new text begin 0911921210096 new text end	new text begin 0911921210100 new text end	new text begin 0911921210101 new text end	new text begin 0911921220008 new text end	new text begin 0911921220017 new text end
new text begin 0911921230014 new text end	new text begin 0911921230015 new text end	new text begin 0911921240004 new text end	new text begin 0911921240007 new text end	new text begin 0911921310010 new text end
new text begin 0911921310011 new text end	new text begin 0911921310012 new text end	new text begin 0911921330010 new text end	new text begin 0911921330012 new text end	new text begin 0911921340009 new text end
new text begin 0911921430013 new text end	new text begin 0911921430017 new text end	new text begin 0911921430021 new text end	new text begin 0911921430022 new text end	new text begin 0911921430026 new text end
new text begin 0911921430031 new text end	new text begin 0911921430032 new text end	new text begin 0911921430036 new text end	new text begin 0911921430041 new text end	new text begin 0911921430042 new text end
new text begin 0911921430046 new text end	new text begin 0911921430053 new text end	new text begin 0911921430057 new text end	new text begin 0911921430064 new text end	new text begin 0911921430065 new text end
new text begin 0911921430073 new text end	new text begin 0911921430077 new text end	new text begin 0911921430078 new text end	new text begin 0911921430100 new text end	new text begin 0911921430105 new text end
new text begin 0911921430107 new text end	new text begin 0911921430108 new text end	new text begin 0911921430110 new text end	new text begin 0911921430115 new text end	new text begin 0911921430117 new text end
new text begin 0911921430118 new text end	new text begin 0911921210097 new text end	new text begin 0911921210099 new text end	new text begin 0911921220014 new text end	new text begin 0911921220015 new text end
new text begin 0911921220068 new text end	new text begin 0911921230005 new text end	new text begin 0911921320016 new text end	new text begin 0911921320021 new text end	new text begin 0911921320024 new text end
new text begin 0911921330006 new text end	new text begin 0911921340015 new text end	new text begin 0911921340016 new text end	new text begin 0911921430009 new text end	new text begin 0911921430010 new text end
new text begin 0911921430011 new text end	new text begin 0911921430012 new text end	new text begin 0911921430016 new text end	new text begin 0911921430023 new text end	new text begin 0911921430027 new text end
new text begin 0911921430043 new text end	new text begin 0911921430047 new text end	new text begin 0911921430050 new text end	new text begin 0911921430051 new text end	new text begin 0911921430052 new text end
new text begin 0911921430056 new text end	new text begin 0911921430066 new text end	new text begin 0911921430070 new text end	new text begin 0911921430074 new text end	new text begin 0911921430075 new text end
new text begin 0911921430079 new text end	new text begin 0911921430084 new text end	new text begin 0911921430085 new text end	new text begin 0911921430089 new text end	new text begin 0911921430091 new text end
new text begin 0911921430092 new text end	new text begin 0911921430096 new text end	new text begin 0911921430101 new text end	new text begin 0911921430106 new text end	new text begin 0911921430109 new text end
new text begin 0911921430111 new text end	new text begin 0911921430116 new text end	new text begin 0911921430119 new text end	new text begin 0611921440003 new text end	new text begin Unplatted 0611921 new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin If the city or the authority establishes any tax increment financing
district under subdivision 1, the following special rules apply:
new text end

new text begin (1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10;
new text end

new text begin (2) expenditures incurred in connection with the development of the property described
in subdivision 1, are deemed to meet the requirements of Minnesota Statutes, section 469.176,
subdivision 4j; and
new text end

new text begin (3) in addition to any expenditure authorized to be financed with increments under
Minnesota Statutes, section 469.176, subdivision 4, increments from such districts may be
spent within the areas described in subdivision 1 on any of the following expenditures:
new text end

new text begin (i) building or property improvements that enhance environmental sustainability;
new text end

new text begin (ii) commercial and residential building rehabilitation and facade improvements;
new text end

new text begin (iii) increased costs of building materials resulting from higher quality building materials
approved by the city or the authority; and
new text end

new text begin (iv) purchase of right-of-way, easements, and the construction of new infrastructure,
including roadways, trails, sidewalks, storm sewer infrastructure and management, sanitary
sewer infrastructure, water main infrastructure, installation of a new water tower, street and
pedestrian lighting, private utility burial, public plazas, bike facilities, landscaping and
irrigation, and public art; and
new text end

new text begin (4) the requirements, limitations, or restrictions in the following statutes do not apply:
Minnesota Statutes, section 469.174, subdivision 25, clause (2); section 469.176, subdivisions
4l and 5; and section 469.1763, subdivisions 2, 3 and 4.
new text end

new text begin Subd. 3. new text end

new text begin Expiration. new text end

new text begin The authority to request certification of any district under this
section expires on December 31, 2044.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 3. new text begin CITY OF BROOKLYN PARK; TIF AUTHORITY; BIOTECH AREA.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment. new text end

new text begin Under the special rules established in subdivision 2, the
economic development authority of the city of Brooklyn Park or the city of Brooklyn Park
may establish one or more redevelopment districts located wholly within the area of the
city of Brooklyn Park. The districts may be comprised of the following parcels identified
by their current parcel identification numbers together with adjacent and internal roads and
rights-of-way:
new text end

new text begin 0711921110007 new text end	new text begin 0711921140001 new text end	new text begin 0711921140002 new text end	new text begin 0711921140007 new text end	new text begin 0711921240002 new text end
new text begin 0711921240004 new text end	new text begin 0711921110005 new text end	new text begin 0711921120009 new text end	new text begin 0711921220003 new text end	new text begin 0711921230001 new text end
new text begin 0711921230002 new text end	new text begin 0811921230004 new text end	new text begin 0711921110004 new text end	new text begin 0711921110006 new text end	new text begin 0711921110008 new text end
new text begin 0711921120005 new text end	new text begin 0711921130005 new text end	new text begin 0711921140005 new text end	new text begin 0711921140006 new text end	new text begin 0711921210003 new text end
new text begin 0711921110003 new text end	new text begin 0711921120006 new text end	new text begin 0811921230002 new text end	new text begin 0811921220002 new text end

new text begin Subd. 2. new text end

new text begin Special rules. new text end

new text begin If the city or the authority establishes any tax increment financing
district under subdivision 1, the following special rules apply:
new text end

new text begin (1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10;
new text end

new text begin (2) expenditures incurred in connection with the development of the property described
in subdivision 1, are deemed to meet the requirements of Minnesota Statutes, section 469.176,
subdivision 4j; and
new text end

new text begin (3) in addition to any expenditure authorized to be financed with increments under
Minnesota Statutes, section 469.176, subdivision 4, increments from such districts may be
spent within the areas described in subdivision 1 on any of the following expenditures:
new text end

new text begin (i) building or property improvements that enhance environmental sustainability;
new text end

new text begin (ii) commercial and residential building rehabilitation and facade improvements;
new text end

new text begin (iii) increased costs of building materials resulting from higher quality building materials
approved by the city or the authority; and
new text end

new text begin (iv) purchase of right-of-way, easements, and the construction of new infrastructure,
including roadways, trails, sidewalks, storm sewer infrastructure and management, sanitary
sewer infrastructure, water main infrastructure, installation of a new water tower, street and
pedestrian lighting, private utility burial, public plazas, bike facilities, landscaping and
irrigation, and public art; and
new text end

new text begin (4) the requirements, limitations, or restrictions in the following statutes do not apply:
Minnesota Statutes, section 469.174, subdivisions 25, clause (2); section 469.176,
subdivisions 4l and 5; and section 469.1763, subdivisions 2, 3 and 4.
new text end

new text begin Subd. 3. new text end

new text begin Expiration. new text end

new text begin The authority to request certification of any district under this
section expires on December 31, 2044.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 4. new text begin CITY OF BROOKLYN PARK; TIF AUTHORITY; DISTRICT NOS. 18
AND 20.
new text end

new text begin Notwithstanding Minnesota Statutes, sections 469.174 to 469.1794, increment from Tax
Increment Financing Districts Nos. 18 and 20 may be collected for 25 years after the date
of receipt by the economic development authority of the city of Brooklyn Park of the first
increment there from and any increment received by the economic development authority
of the city of Brooklyn Park from Tax Increment Financing Districts Nos. 18 and 20 is not
required to be returned to Hennepin County for redistribution and may be transferred to the
account held by the economic development authority of the city of Brooklyn Park or the
city of Brooklyn Park for Tax Increment Financing District No. 3 and spent in accordance
with the requirements for expenditures of increment received from Tax Increment Financing
District No. 3 and the budget for expenditures under the tax increment financing plan is
deemed increased by the amount so transferred without any further action by the city or the
authority.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 5. new text begin CITY OF BROOKLYN PARK; TIF AUTHORITY; DISTRICT NO. 3.
new text end

new text begin Any increment received as a transfer from Tax Increment Financing District Nos. 18
and 20 that is spent in accordance with the tax increment financing plan is deemed to meet
the requirements of Minnesota Statutes, section 469.1763, subdivision 2.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 6. new text begin CITY OF BROOKLYN PARK; VALUE CAPTURE DISTRICT
AUTHORIZATION.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "City" means the city of Brooklyn Park.
new text end

new text begin (c) "County" means Hennepin County.
new text end

new text begin (d) "District" means the areas certified by the city under subdivision 2 for collection of
value capture taxes.
new text end

new text begin (e) "Project area" means the parcels all or a portion of which are within one-half mile
on each side of the METRO Blue Line Light Rail to be built in the city, as further described
in the resolution adopted under subdivision 2 and as determined in the city's sole discretion.
new text end

new text begin (f) "TIF law" means Minnesota Statutes, sections 469.174 to 469.1794, inclusive, as
amended.
new text end

new text begin Subd. 2. new text end

new text begin Authority to establish and modify district. new text end

new text begin (a) The city council may, by
resolution, establish a value capture district consisting of some or all of the taxable parcels
all or a portion of which are within a one-quarter mile radius of any station on the METRO
Blue Line Light Rail to be built in the city, as further described in the resolution.
new text end

new text begin (b) The city may establish the district and the project area only after holding a public
hearing on its proposed creation after publishing notice of the hearing and the proposal at
least once, not less than ten days or more than 30 days before the date of the hearing.
new text end

new text begin (c) The city may at any time, by resolution, remove parcels from the district. If the city
removes parcels from the district, the city shall notify the county auditor under subdivision
3, paragraph (a), for recalculation of the district's original net tax capacity for future years.
new text end

new text begin Subd. 3. new text end

new text begin Calculation of value capture district; administrative provisions. new text end

new text begin (a) If the
city establishes a value capture district under subdivision 2, the city shall request that the
county auditor certify the original net tax capacity of the district in accordance with
Minnesota Statutes, section 469.177, subdivision 1, for calculation of the district's tax
revenues.
new text end

new text begin (b) For purposes of calculating the tax revenues of the district, the county auditor shall
treat the district as if it were a tax increment financing district under the provisions of
Minnesota Statutes, section 469.177, subdivision 1, and shall calculate the tax revenues of
the district for each year of its duration under subdivision 5 as equaling the amount of tax
increment that would be computed by applying the provisions of Minnesota Statutes, section
469.177, subdivisions 1, 1b, and 3, to determine captured tax capacity and multiplying by
the current tax rate, excluding the state general tax rate, disregarding any reference to the
original local tax rate, and assuming the city may retain the full captured net tax capacity
under Minnesota Statutes, section 469.177, subdivision 2. The city shall provide the county
auditor with the necessary information to calculate the tax revenues, including the city's
option for calculating revenues derived from the areawide tax rate under Minnesota Statutes,
chapter 473F.
new text end

new text begin (c) The county auditor shall pay the tax revenues of the district to the city at the same
times provided for settlement of taxes and payment of tax increments. The city must use
the tax revenues as provided under subdivision 4.
new text end

new text begin Subd. 4. new text end

new text begin Permitted uses of district tax revenue. new text end

new text begin (a) In addition to paying the
administrative costs of the district, the city may spend tax revenues within the project area
on any expenditure authorized to be financed with increment under the TIF law and on any
of the following expenditures:
new text end

new text begin (1) acquiring and improving public streets and public spaces, including sidewalks, trails,
lighting, pedestrian and bike features, plantings, stormwater management, public and private
utility burial, public plazas, and public art;
new text end

new text begin (2) acquiring property, site preparation, and providing public financing for transit-oriented
development and antidisplacement programs, projects, or strategies;
new text end

new text begin (3) improving, creating, or supporting arts and cultural facilities;
new text end

new text begin (4) commercial and residential building rehabilitation and facade improvements;
new text end

new text begin (5) assistance in any form to support antidisplacement programs, projects, or strategies;
and
new text end

new text begin (6) planning, design, community engagement, maintenance, and professional service
costs related to the above.
new text end

new text begin (b) The city may issue general obligation or revenue bonds or other obligations under
Minnesota Statutes, chapter 475, without an election, to finance all or a portion of the costs
authorized by subdivision 4, paragraph (a), hereof, including any costs of issuance of said
bonds, to be paid from or secured by any funds available to the city, including without
limitation the tax revenues and the full faith and credit and taxing powers of the city. The
bonds are not included in computing any debt limitation applicable to the city and any levy
of taxes under Minnesota Statutes, section 475.61, to pay principal and interest on the bonds
is not subject to any levy limitation. The city may also issue bonds or other obligations to
refund those bonds or obligations. Payment of principal and interest on the bonds or other
obligations issued under this paragraph is a permitted use of the tax revenues.
new text end

new text begin Subd. 5. new text end

new text begin Duration of the district. new text end

new text begin The duration of the district established under this
section is limited to the lesser of (1) 25 years of tax revenues, or (2) the time that the city
council determines is necessary to collect tax revenues sufficient to pay for the costs
authorized under subdivision 4, including without limitation an amount sufficient to pay or
defease any bonds or other obligations issued under subdivision 4, paragraph (b), including
interest thereon and the costs related to issuance thereof.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 7. new text begin CITY OF BROOKLYN PARK; SPECIAL PROPERTY TAX ABATEMENT
SPECIAL RULES.
new text end

new text begin (a) If the city elects to use property tax abatements under Minnesota Statutes, sections
469.1812 to 469.1815, to finance costs of public infrastructure projects, including all
financing costs, the special rules under this subdivision apply. Taxes abated for public
infrastructure projects must be used only for obligations or other infrastructure projects
approved by the authority.
new text end

new text begin (b) The limitations under Minnesota Statutes, section 469.1813, subdivision 6, do not
apply to the city.
new text end

new text begin (c) The limitations under Minnesota Statutes, section 469.1813, subdivision 8, do not
apply and property taxes abated by the city to finance costs of public infrastructure projects
are not included for purposes of applying Minnesota Statutes, section 469.1813, subdivision
8, to the use of tax abatement for other purposes of the city or the county.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after the governing body of the
city of Brooklyn Park and its chief clerical officer comply with the requirements of Minnesota
Statutes, section 645.021.
new text end

Sec. 8. new text begin CITY OF BROOKLYN PARK; SALES TAX EXEMPTION FOR
CONSTRUCTION MATERIALS.
new text end

new text begin Subdivision 1. new text end

new text begin Exemption; refund. new text end

new text begin (a) Materials and supplies used or consumed in and
equipment incorporated into the following projects in the city of Brooklyn Park are exempt
from sales and use tax under Minnesota Statutes, chapter 297A, provided that the materials,
supplies, and equipment are purchased after February 28, 2023, and before April 1, 2030:
new text end

new text begin (1) improvements to the Brooklyn Park Senior Center;
new text end

new text begin (2) renovation and expansion of the Zanewood Recreation Center;
new text end

new text begin (3) improvements to the community activity center;
new text end

new text begin (4) construction of a PFAS treatment facility;
new text end

new text begin (5) construction of a water softening facility;
new text end

new text begin (6) replacement of roofs and HVAC systems in city hall and public works buildings;
new text end

new text begin (7) construction and rehabilitation of trails, underpass projects, and wayfinding projects;
new text end

new text begin (8) projects within the BioTech Innovation District as identified in the city's development
plan;
new text end

new text begin (9) construction and rehabilitation of the Central Fire Station, including related facilities;
new text end

new text begin (10) construction and rehabilitation of the North Fire Station, including related facilities;
new text end

new text begin (11) construction and rehabilitation of the West Fire Station, including related facilities;
and
new text end

new text begin (12) construction and rehabilitation of the East Fire Station, including related facilities.
new text end

new text begin (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section
297A.62, subdivision 1, applied and then refunded in the same manner provided for projects
under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). Refunds for eligible
purchases must not be issued until after June 30, 2024.
new text end

new text begin Subd. 2. new text end

new text begin Appropriation. new text end

new text begin The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for sales and purchases
made after February 28, 2023, and before April 1, 2030.
new text end