SF 1007

as introduced - 90th Legislature (2017 - 2018) Posted on 02/16/2017 09:12am

A bill for an act
relating to taxation; Tax Court; increasing the jurisdictional limit on small claims
cases; amending Minnesota Statutes 2016, section 271.21, subdivision 2.

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

Section 1.

Minnesota Statutes 2016, section 271.21, subdivision 2, is amended to read:

Subd. 2.

Jurisdiction.

At the election of the taxpayer, the Small Claims Division shall
have jurisdiction only in the following matters:

(a) cases involving valuation, assessment, or taxation of real or personal property, if:

(i) the issue is a denial of a current year application for the homestead classification for
the taxpayer's property;

(ii) only one parcel is included in the petition, the entire parcel is classified as homestead
class 1a or 1b under section 273.13, and the parcel contains no more than one dwelling unit;

(iii) the entire property is classified as agricultural homestead class 2a or 1b under section
273.13; or

(iv) the assessor's estimated market value of the property included in the petition is less
than $300,000; or

(b) any case not involving valuation, assessment, or taxation of real and personal property
in which the amount in controversy does not exceed deleted text begin $5,000 deleted text end new text begin $15,000 new text end , including penalty and
interest.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end