SF 1403

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; requiring a statement regarding 
  1.3             state subsidies to businesses on the notice of 
  1.4             proposed property taxes; amending Minnesota Statutes 
  1.5             1994, section 275.065, subdivision 3. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1994, section 275.065, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
  1.10  county auditor shall prepare and the county treasurer shall 
  1.11  deliver after November 10 and on or before November 24 each 
  1.12  year, by first class mail to each taxpayer at the address listed 
  1.13  on the county's current year's assessment roll, a notice of 
  1.14  proposed property taxes and, in the case of a town, final 
  1.15  property taxes.  
  1.16     (b) The commissioner of revenue shall prescribe the form of 
  1.17  the notice. 
  1.18     (c) The notice must inform taxpayers that it contains the 
  1.19  amount of property taxes each taxing authority other than a town 
  1.20  proposes to collect for taxes payable the following year and, 
  1.21  for a town, the amount of its final levy.  It must clearly state 
  1.22  that each taxing authority, including regional library districts 
  1.23  established under section 134.201, and including the 
  1.24  metropolitan taxing districts as defined in paragraph (i), but 
  1.25  excluding all other special taxing districts and towns, will 
  2.1   hold a public meeting to receive public testimony on the 
  2.2   proposed budget and proposed or final property tax levy, or, in 
  2.3   case of a school district, on the current budget and proposed 
  2.4   property tax levy.  It must clearly state the time and place of 
  2.5   each taxing authority's meeting and an address where comments 
  2.6   will be received by mail.  The notice must include the estimated 
  2.7   percentage increase in Minnesota personal income, provided by 
  2.8   the commissioner of revenue under section 275.064, in a way to 
  2.9   facilitate comparison of the proposed budget and levy increases 
  2.10  with the increase in personal income.  For 1993, the notice must 
  2.11  clearly state that each taxing authority holding a public 
  2.12  meeting will describe the increases or decreases of the total 
  2.13  budget, including employee and independent contractor 
  2.14  compensation in the prior year, current year, and the proposed 
  2.15  budget year.  The notice must state an amount determined 
  2.16  annually by the commissioner of revenue and identified as "state 
  2.17  subsidies to businesses," which shall be the sum of: 
  2.18     (1) state tax expenditures benefitting businesses; 
  2.19     (2) revenues derived from tax increments; 
  2.20     (3) increased state aid to education attributable to tax 
  2.21  increment financing; and 
  2.22     (4) economic development grants and loans from the 
  2.23  department of trade and economic development. 
  2.24     (d) The notice must state for each parcel: 
  2.25     (1) the market value of the property as determined under 
  2.26  section 273.11, and used for computing property taxes payable in 
  2.27  the following year and for taxes payable in the current year; 
  2.28  and, in the case of residential property, whether the property 
  2.29  is classified as homestead or nonhomestead.  The notice must 
  2.30  clearly inform taxpayers of the years to which the market values 
  2.31  apply and that the values are final values; 
  2.32     (2) by county, city or town, school district excess 
  2.33  referenda levy, remaining school district levy, regional library 
  2.34  district, if in existence, the total of the metropolitan special 
  2.35  taxing districts as defined in paragraph (i) and the sum of the 
  2.36  remaining special taxing districts, and as a total of the taxing 
  3.1   authorities, including all special taxing districts, the 
  3.2   proposed or, for a town, final net tax on the property for taxes 
  3.3   payable the following year and the actual tax for taxes payable 
  3.4   the current year.  For the purposes of this subdivision, "school 
  3.5   district excess referenda levy" means school district taxes for 
  3.6   operating purposes approved at referendums, including those 
  3.7   taxes based on net tax capacity as well as those based on market 
  3.8   value.  "School district excess referenda levy" does not include 
  3.9   school district taxes for capital expenditures approved at 
  3.10  referendums or school district taxes to pay for the debt service 
  3.11  on bonds approved at referenda.  In the case of the city of 
  3.12  Minneapolis, the levy for the Minneapolis library board and the 
  3.13  levy for Minneapolis park and recreation shall be listed 
  3.14  separately from the remaining amount of the city's levy.  In the 
  3.15  case of a parcel where tax increment or the fiscal disparities 
  3.16  areawide tax applies, the proposed tax levy on the captured 
  3.17  value or the proposed tax levy on the tax capacity subject to 
  3.18  the areawide tax must each be stated separately and not included 
  3.19  in the sum of the special taxing districts; and 
  3.20     (3) the increase or decrease in the amounts in clause (2) 
  3.21  from taxes payable in the current year to proposed or, for a 
  3.22  town, final taxes payable the following year, expressed as a 
  3.23  dollar amount and as a percentage. 
  3.24     (e) The notice must clearly state that the proposed or 
  3.25  final taxes do not include the following: 
  3.26     (1) special assessments; 
  3.27     (2) levies approved by the voters after the date the 
  3.28  proposed taxes are certified, including bond referenda, school 
  3.29  district levy referenda, and levy limit increase referenda; 
  3.30     (3) amounts necessary to pay cleanup or other costs due to 
  3.31  a natural disaster occurring after the date the proposed taxes 
  3.32  are certified; 
  3.33     (4) amounts necessary to pay tort judgments against the 
  3.34  taxing authority that become final after the date the proposed 
  3.35  taxes are certified; and 
  3.36     (5) the contamination tax imposed on properties which 
  4.1   received market value reductions for contamination. 
  4.2      (f) Except as provided in subdivision 7, failure of the 
  4.3   county auditor to prepare or the county treasurer to deliver the 
  4.4   notice as required in this section does not invalidate the 
  4.5   proposed or final tax levy or the taxes payable pursuant to the 
  4.6   tax levy. 
  4.7      (g) If the notice the taxpayer receives under this section 
  4.8   lists the property as nonhomestead and the homeowner provides 
  4.9   satisfactory documentation to the county assessor that the 
  4.10  property is owned and has been used as the owner's homestead 
  4.11  prior to June 1 of that year, the assessor shall reclassify the 
  4.12  property to homestead for taxes payable in the following year. 
  4.13     (h) In the case of class 4 residential property used as a 
  4.14  residence for lease or rental periods of 30 days or more, the 
  4.15  taxpayer must either: 
  4.16     (1) mail or deliver a copy of the notice of proposed 
  4.17  property taxes to each tenant, renter, or lessee; or 
  4.18     (2) post a copy of the notice in a conspicuous place on the 
  4.19  premises of the property.  
  4.20     (i) For purposes of this subdivision, subdivisions 5a and 
  4.21  6, "metropolitan special taxing districts" means the following 
  4.22  taxing districts in the seven-county metropolitan area that levy 
  4.23  a property tax for any of the specified purposes listed below: 
  4.24     (1) metropolitan council under section 473.132, 473.167, 
  4.25  473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
  4.26     (2) metropolitan airports commission under section 473.667, 
  4.27  473.671, or 473.672; and 
  4.28     (3) metropolitan mosquito control commission under section 
  4.29  473.711. 
  4.30     For purposes of this section, any levies made by the 
  4.31  regional rail authorities in the county of Anoka, Carver, 
  4.32  Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
  4.33  398A shall be included with the appropriate county's levy and 
  4.34  shall be discussed at that county's public hearing. 
  4.35     The notice must be mailed or posted by the taxpayer by 
  4.36  November 27 or within three days of receipt of the notice, 
  5.1   whichever is later.  A taxpayer may notify the county treasurer 
  5.2   of the address of the taxpayer, agent, caretaker, or manager of 
  5.3   the premises to which the notice must be mailed in order to 
  5.4   fulfill the requirements of this paragraph.