SF 1495

as introduced - 90th Legislature (2017 - 2018) Posted on 02/28/2017 09:33am

A bill for an act
relating to property tax administration; providing for an assessor accreditation
waiver; modifying assessor accreditation requirements; amending Minnesota
Statutes 2016, section 270C.9901.

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

Section 1.

Minnesota Statutes 2016, section 270C.9901, is amended to read:

270C.9901 ASSESSOR ACCREDITATION new text begin ; WAIVER new text end .

new text begin Subdivision 1. new text end

new text begin Accreditation. new text end

Every individual who appraises or physically inspects
real property for the purpose of determining its valuation or classification for property tax
purposes must obtain licensure as an accredited Minnesota assessor from the State Board
of Assessors by July 1, deleted text begin 2019 deleted text end new text begin 2022 new text end , or within deleted text begin four deleted text end new text begin five new text end years of that person having become
licensed as a certified Minnesota assessor, whichever is later.

new text begin Subd. 2. new text end

new text begin Waiver. new text end

new text begin (a) An individual may apply to the State Board of Assessors for a
waiver from licensure as an accredited Minnesota assessor as required by subdivision 1 if
the individual:
new text end

new text begin (1) was first licensed as a certified Minnesota assessor before July 1, 2004;
new text end

new text begin (2) has maintained an assessor license in good standing since July 1, 2004;
new text end

new text begin (3) has successfully passed a comprehensive examination substantially equivalent to the
requirements by the State Board of Assessors for the accredited Minnesota assessor license
designation before May 1, 2020; and
new text end

new text begin (4) submits an application to the State Board of Assessors no later than July 1, 2022.
new text end

new text begin The examination can only be taken once to fulfill the requirements of the waiver.
new text end

new text begin (b) The commissioner of revenue, in consultation with the State Board of Assessors and
the Minnesota Association of Assessing Officers, must determine the contents of the waiver
application and the comprehensive examination.
new text end

new text begin (c) A county assessor in any jurisdiction assessed by an applicant may submit additional
information to the State Board of Assessors to be considered as part of the waiver review
proceedings.
new text end

new text begin (d) The State Board of Assessors must not grant a waiver unless the applicant has met
the requirements in paragraph (a) and has the ability to perform the duties of assessment
required in each jurisdiction in which the applicant appraises or physically inspects real
property for the purposes of determining its valuation or classification for property tax
purposes.
new text end

new text begin (e) An individual granted a waiver under this subdivision is allowed to continue
assessment duties at the individual's licensure level, provided the individual maintains
licensure in good standing and complies with the continuing education requirements for the
accredited Minnesota assessor designation as prescribed by the State Board of Assessors.
new text end

new text begin (f) An individual granted a waiver under this section:
new text end

new text begin (1) is not considered to have achieved the designation as an accredited Minnesota assessor
and may not represent himself or herself as an accredited Minnesota assessor; and
new text end

new text begin (2) is not authorized to value income-producing property as defined in section 273.11,
subdivision 13, unless the individual meets the requirements of that section.
new text end

new text begin (g) A waiver granted by the State Board of Assessors under this section remains in effect
unless the individual's licensure lapses or is revoked. If the individual's licensure lapses or
is revoked, the waiver is void and the individual is subject to the requirements of subdivision
1.
new text end

new text begin (h) A decision of the State Board of Assessors to grant or deny a waiver under this
subdivision is final and is not subject to appeal.
new text end

new text begin (i) Waivers granted under this subdivision expire on June 30, 2032.
new text end

new text begin (j) This subdivision expires July 1, 2032.
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