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:
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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:
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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).
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If the city or the authority establishes any tax increment financing
district under subdivision 1, the following special rules apply:
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(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10;
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(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
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(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:
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(i) acquiring and improving public streets and public spaces, including public art and
landscaping; and
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(ii) commercial and residential building rehabilitation and facade improvements; and
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(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.
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The authority to request certification of any district under this
section expires on December 31, 2044.
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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.
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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:
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If the city or the authority establishes any tax increment financing
district under subdivision 1, the following special rules apply:
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(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10;
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(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
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(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:
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(i) building or property improvements that enhance environmental sustainability;
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(ii) commercial and residential building rehabilitation and facade improvements;
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(iii) increased costs of building materials resulting from higher quality building materials
approved by the city or the authority; and
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(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
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(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.
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The authority to request certification of any district under this
section expires on December 31, 2044.
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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.
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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:
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If the city or the authority establishes any tax increment financing
district under subdivision 1, the following special rules apply:
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(1) the districts are deemed to meet all the requirements of Minnesota Statutes, section
469.174, subdivision 10;
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(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
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(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:
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(i) building or property improvements that enhance environmental sustainability;
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(ii) commercial and residential building rehabilitation and facade improvements;
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(iii) increased costs of building materials resulting from higher quality building materials
approved by the city or the authority; and
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(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
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(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.
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The authority to request certification of any district under this
section expires on December 31, 2044.
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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.
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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.
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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.
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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.
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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.
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(a) For purposes of this section, the following terms have
the meanings given.
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(b) "City" means the city of Brooklyn Park.
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(c) "County" means Hennepin County.
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(d) "District" means the areas certified by the city under subdivision 2 for collection of
value capture taxes.
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(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.
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(f) "TIF law" means Minnesota Statutes, sections 469.174 to 469.1794, inclusive, as
amended.
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(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.
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(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.
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(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.
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(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.
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(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.
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(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.
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(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:
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(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;
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(2) acquiring property, site preparation, and providing public financing for transit-oriented
development and antidisplacement programs, projects, or strategies;
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(3) improving, creating, or supporting arts and cultural facilities;
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(4) commercial and residential building rehabilitation and facade improvements;
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(5) assistance in any form to support antidisplacement programs, projects, or strategies;
and
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(6) planning, design, community engagement, maintenance, and professional service
costs related to the above.
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(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.
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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.
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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.
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(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.
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(b) The limitations under Minnesota Statutes, section 469.1813, subdivision 6, do not
apply to the city.
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(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.
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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.
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(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:
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(1) improvements to the Brooklyn Park Senior Center;
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(2) renovation and expansion of the Zanewood Recreation Center;
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(3) improvements to the community activity center;
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(4) construction of a PFAS treatment facility;
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(5) construction of a water softening facility;
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(6) replacement of roofs and HVAC systems in city hall and public works buildings;
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(7) construction and rehabilitation of trails, underpass projects, and wayfinding projects;
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(8) projects within the BioTech Innovation District as identified in the city's development
plan;
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(9) construction and rehabilitation of the Central Fire Station, including related facilities;
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(10) construction and rehabilitation of the North Fire Station, including related facilities;
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(11) construction and rehabilitation of the West Fire Station, including related facilities;
and
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(12) construction and rehabilitation of the East Fire Station, including related facilities.
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(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.
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The amount required to pay the refunds under subdivision 1
is appropriated from the general fund to the commissioner of revenue.
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This section is effective retroactively for sales and purchases
made after February 28, 2023, and before April 1, 2030.
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