Minnesota Legislature
HF 996
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
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A bill for an act
relating to taxation; changing and clarifying certain tax data classification and
disclosure provisions; providing for administration and classification of class 1b
homestead declarations; amending Minnesota Statutes 2006, sections 270B.01,
subdivision 8; 270B.02, subdivision 3; 270B.085, by adding a subdivision;
270B.14, subdivision 3; 273.1315.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2006, section 270B.01, subdivision 8, is amended to read:
Subd. 8.
Minnesota tax laws.
For purposes of this chapter only, unless expressly
stated otherwise, "Minnesota tax laws" means:
(1) the taxes, refunds, and fees administered by or paid to the commissioner under
chapters 115B, 289A (except taxes imposed under sections 298.01, 298.015, and 298.24),
290, 290A, 291, 295, 297A, new text begin 297B, new text end and 297H, or any similar Indian tribal tax administered
by the commissioner pursuant to any tax agreement between the state and the Indian tribal
government, and includes any laws for the assessment, collection, and enforcement of
those taxes, refunds, and fees; and
(2) section 273.1315.
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.
Minnesota Statutes 2006, section 270B.02, subdivision 3, is amended to read:
Subd. 3.
Confidential data on individuals; protected nonpublic data.
(a) Except
as provided in paragraph (b), the name or existence of an informer, informer letters, and
other data, in whatever form, given to the Department of Revenue by a person, other than
the data subject, who informs that a specific person is not or may not be in compliance
with tax laws, or nontax laws administered by the Department of Revenue, including laws
deleted text begin other than those relating to property taxesdeleted text end not listed in section 270B.01, subdivision 8, are
confidential data on individuals or protected nonpublic data as defined in section 13.02,
subdivisions 3 and 13.new text begin This paragraph does not apply to laws relating to property taxes.new text end
(b) Data under paragraph (a) may be disclosed with the consent of the informer
or upon a written finding by a court that the information provided by the informer was
false and that there is evidence that the information was provided in bad faith. This
subdivision does not alter disclosure responsibilities or obligations under the Rules of
Criminal Procedure.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 3.
Minnesota Statutes 2006, section 270B.085, is amended by adding a
subdivision to read:
new text begin Subd. 3. new text end
new text begin Collection of nontax debt. new text end
new text begin
The commissioner may use return information
for the purpose of collecting debts referred to the commissioner under chapter 16D.
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. 4.
Minnesota Statutes 2006, section 270B.14, subdivision 3, is amended to read:
Subd. 3.
Administration of enterprisenew text begin , job opportunity, and biotechnology
and health sciences industrynew text end zone deleted text begin programdeleted text end new text begin programsnew text end .
The commissioner may
disclose return information relating to the taxes imposed by chapters 290 and 297A to
the Department of Employment and Economic Development or a municipality receiving
an enterprise zone designation under section 469.169 but only as necessary to administer
the funding limitations under section 469.169, subdivision 7deleted text begin .deleted text end new text begin , or to the Department
of Employment and Economic Development and appropriate officials from the local
government units in which a qualified business is located but only as necessary to enforce
the job opportunity building zone benefits under section 469.315, or biotechnology and
health sciences industry zone benefits under section 469.336.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. 5.
Minnesota Statutes 2006, section 273.1315, is amended to read:
273.1315 CERTIFICATION OFnew text begin CLASSnew text end 1B PROPERTY.
new text begin Subdivision 1. new text end
new text begin Class 1b homestead declaration before 2008. new text end
Any property owner
seeking classification and assessment of the owner's homestead as class 1b property
pursuant to section 273.13, subdivision 22, paragraph (b), new text begin on or before October 1, 2007,
new text end shall file with the commissioner of revenue a 1b homestead declaration, on a form
prescribed by the commissioner. The declaration shall contain the following information:
(a) the information necessary to verify that on or before June 30 of the filing year,
the property owner or the owner's spouse satisfies the requirements of section 273.13,
subdivision 22, paragraph (b), for 1b classification; and
(b) any additional information prescribed by the commissioner.
The declaration must be filed on or before October 1 to be effective for property
taxes payable during the succeeding calendar year. The declaration and any supplementary
information received from the property owner pursuant to this section shall be subject to
chapter 270B. If approved by the commissioner, the declaration remains in effect until the
property no longer qualifies under section 273.13, subdivision 22, paragraph (b). Failure
to notify the commissioner within 30 days that the property no longer qualifies under that
paragraph because of a sale, change in occupancy, or change in the status or condition
of an occupant shall result in the penalty provided in section 273.124, subdivision 13,
computed on the basis of the class 1b benefits for the property, and the property shall lose
its current class 1b classification.
The commissioner shall provide to the assessor on or before November 1 a listing
of the parcels of property qualifying for 1b classification.
new text begin Subd. 2. new text end
new text begin Class 1b homestead declaration 2008 and thereafter. new text end
new text begin
Any property
owner seeking classification and assessment of the owner's homestead as class 1b property
pursuant to section 273.13, subdivision 22, paragraph (b), after October 1, 2007, shall file
with the county assessor a class 1b homestead declaration, on a form prescribed by the
commissioner of revenue. The declaration must contain the following information:
new text end
new text begin
(1) the information necessary to verify that, on or before June 30 of the filing year,
the property owner or the owner's spouse satisfies the requirements of section 273.13,
subdivision 22, paragraph (b), for class 1b classification; and
new text end
new text begin
(2) any additional information prescribed by the commissioner.
new text end
new text begin
The declaration must be filed on or before October 1 to be effective for property
taxes payable during the succeeding calendar year. The Social Security numbers and
income and medical information received from the property owner pursuant to this section
are private data on individuals as defined in section 13.02. If approved by the assessor, the
declaration remains in effect until the property no longer qualifies under section 273.13,
subdivision 22, paragraph (b). Failure to notify the assessor within 30 days that the
property no longer qualifies under that paragraph because of a sale, change in occupancy,
or change in the status or condition of an occupant shall result in the penalty provided in
section 273.124, subdivision 13, computed on the basis of the class 1b benefits for the
property, and the property shall lose its current class 1b classification.
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