SF 1028

as introduced - 94th Legislature (2025 - 2026) Posted on 02/14/2025 09:17am

A bill for an act
relating to taxation; local government aids; establishing fire protection and
emergency medical services special taxing districts; providing fire protection and
emergency medical services aid; appropriating money; proposing coding for new
law in Minnesota Statutes, chapter 477A.

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

Section 1.

new text begin [477A.41] FIRE PROTECTION AND EMS SPECIAL TAXING DISTRICT
AID.
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) "Commissioner" means the commissioner of revenue.
new text end

new text begin (c) "Special taxing district" means a special taxing district that was established for the
purpose of providing fire or ambulance services, or both, and that was formed under any
of the following:
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new text begin (1) section 144F.01;
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new text begin (2) Laws 1987, chapter 402, section 2, as amended;
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new text begin (3) Laws 1993, chapter 375, article 5, section 39; or
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new text begin (4) Laws 2009, chapter 88, article 2, section 46, as amended.
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new text begin Subd. 2. new text end

new text begin Distribution. new text end

new text begin (a) A special taxing district's annual aid amount is equal to 50
percent of the special taxing district's levy under section 275.07 certified for the previous
year.
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new text begin (b) If the sum of the aids payable to all eligible special taxing districts under this section
exceeds the limit under subdivision 4, the distribution to each special taxing district must
be reduced proportionally so that the total amount of aids distributed under this section does
not exceed the limit in subdivision 4.
new text end

new text begin Subd. 3. new text end

new text begin Commissioner responsibilities; payment. new text end

new text begin (a) The commissioner must annually
calculate and certify the amount of aid payable to each special taxing district on or before
August 1 of the year preceding the aid distribution year.
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new text begin (b) The commissioner shall make the aid payments to affected taxing authorities on July
20 annually.
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new text begin Subd. 4. new text end

new text begin Appropriation. new text end

new text begin $....... is annually appropriated from the general fund to the
commissioner of revenue to make payments under this section.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with aids payable in 2026 and
thereafter.
new text end