SF 235

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/26/2021 09:35am

A bill for an act
relating to taxation; property; requiring property tax statements to separately list
property taxes attributable to each special taxing district; amending Minnesota
Statutes 2020, section 276.04, subdivision 2.

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

Section 1.

Minnesota Statutes 2020, section 276.04, subdivision 2, is amended to read:

Subd. 2.

Contents of tax statements.

(a) The treasurer shall provide for the printing of
the tax statements. The commissioner of revenue shall prescribe the form of the property
tax statement and its contents. The tax statement must not state or imply that property tax
credits are paid by the state of Minnesota. The statement must contain a tabulated statement
of the dollar amount due to each taxing authority and the amount of the state tax from the
parcel of real property for which a particular tax statement is prepared. The dollar amounts
attributable to the county, the state tax, the voter approved school tax, the other local school
tax, the township or municipality, and deleted text begin the total of the metropolitan deleted text end new text begin each new text end special taxing
deleted text begin districts as defined in section 275.065, subdivision 3, paragraph (i), deleted text end new text begin district new text end must be separately
stated. deleted text begin The amounts due all other special taxing districts, if any, may be aggregated except
that any levies made by the regional rail authorities in the county of Anoka, Carver, Dakota,
Hennepin, Ramsey, Scott, or Washington under chapter 398A shall be listed on a separate
line directly under the appropriate county's levy. deleted text end If the county levy under this paragraph
includes an amount for a lake improvement district as defined under sections 103B.501 to
103B.581, the amount attributable for that purpose must be separately stated from the
remaining county levy amount. In the case of Ramsey County, if the county levy under this
paragraph includes an amount for public library service under section 134.07, the amount
attributable for that purpose may be separated from the remaining county levy amount. The
amount of the tax on homesteads qualifying under the senior citizens' property tax deferral
program under chapter 290B is the total amount of property tax before subtraction of the
deferred property tax amount. The amount of the tax on contamination value imposed under
sections 270.91 to 270.98, if any, must also be separately stated. The dollar amounts,
including the dollar amount of any special assessments, may be rounded to the nearest even
whole dollar. For purposes of this section whole odd-numbered dollars may be adjusted to
the next higher even-numbered dollar. The amount of market value excluded under section
273.11, subdivision 16, if any, must also be listed on the tax statement.

(b) The property tax statements for manufactured homes and sectional structures taxed
as personal property shall contain the same information that is required on the tax statements
for real property.

(c) Real and personal property tax statements must contain the following information
in the order given in this paragraph. The information must contain the current year tax
information in the right column with the corresponding information for the previous year
in a column on the left:

(1) the property's estimated market value under section 273.11, subdivision 1;

(2) the property's homestead market value exclusion under section 273.13, subdivision
35;

(3) the property's taxable market value under section 272.03, subdivision 15;

(4) the property's gross tax, before credits;

(5) for agricultural properties, the credits under sections 273.1384 and 273.1387;

(6) any credits received under sections 273.119; 273.1234 or 273.1235; 273.135;
273.1391; 273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of credit
received under section 273.135 must be separately stated and identified as "taconite tax
relief"; and

(7) the net tax payable in the manner required in paragraph (a).

(d) If the county uses envelopes for mailing property tax statements and if the county
agrees, a taxing district may include a notice with the property tax statement notifying
taxpayers when the taxing district will begin its budget deliberations for the current year,
and encouraging taxpayers to attend the hearings. If the county allows notices to be included
in the envelope containing the property tax statement, and if more than one taxing district
relative to a given property decides to include a notice with the tax statement, the county
treasurer or auditor must coordinate the process and may combine the information on a
single announcement.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2021 and thereafter.
new text end