SF 2823

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; property; requiring additional 
  1.3             information on the proposed notices in cases of 
  1.4             pending referendums; amending Minnesota Statutes 1995 
  1.5             Supplement, sections 124A.03, subdivision 2; and 
  1.6             275.065, subdivision 3. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1995 Supplement, section 
  1.9   124A.03, subdivision 2, is amended to read: 
  1.10     Subd. 2.  [REFERENDUM REVENUE.] (a) The revenue authorized 
  1.11  by section 124A.22, subdivision 1, may be increased in the 
  1.12  amount approved by the voters of the district at a referendum 
  1.13  called for the purpose.  The referendum may be called by the 
  1.14  school board or shall be called by the school board upon written 
  1.15  petition of qualified voters of the district.  The referendum 
  1.16  shall be conducted one or two calendar years before the 
  1.17  increased levy authority, if approved, first becomes payable. 
  1.18  Only one election to approve an increase may be held in a 
  1.19  calendar year.  Unless the referendum is conducted by mail under 
  1.20  paragraph (g), the referendum must be held on the first Tuesday 
  1.21  after the first Monday in November.  The ballot shall state the 
  1.22  maximum amount of the increased revenue per actual pupil unit, 
  1.23  the estimated referendum tax rate as a percentage of market 
  1.24  value in the first year it is to be levied, and that the revenue 
  1.25  shall be used to finance school operations.  The ballot may 
  1.26  state that existing referendum levy authority is expiring.  In 
  2.1   this case, the ballot may also compare the proposed levy 
  2.2   authority to the existing expiring levy authority, and express 
  2.3   the proposed increase as the amount, if any, over the expiring 
  2.4   referendum levy authority.  The ballot shall designate the 
  2.5   specific number of years, not to exceed ten, for which the 
  2.6   referendum authorization shall apply.  The notice required under 
  2.7   section 275.60 may be modified to read, in cases of renewing 
  2.8   existing levies: 
  2.9      "BY VOTING "YES" ON THIS BALLOT QUESTION, YOU MAY BE VOTING 
  2.10     FOR A PROPERTY TAX INCREASE." 
  2.11     The ballot may contain a textual portion with the 
  2.12  information required in this subdivision and a question stating 
  2.13  substantially the following:  
  2.14     "Shall the increase in the revenue proposed by (petition 
  2.15  to) the board of ........., School District No. .., be approved?"
  2.16     If approved, an amount equal to the approved revenue per 
  2.17  actual pupil unit times the actual pupil units for the school 
  2.18  year beginning in the year after the levy is certified shall be 
  2.19  authorized for certification for the number of years approved, 
  2.20  if applicable, or until revoked or reduced by the voters of the 
  2.21  district at a subsequent referendum. 
  2.22     (b) The school board shall prepare and deliver by first 
  2.23  class mail at least 15 days but no more than 30 days prior to 
  2.24  the day of the referendum to each taxpayer a notice of the 
  2.25  referendum and the proposed revenue increase.  The school board 
  2.26  need not mail more than one notice to any taxpayer.  For the 
  2.27  purpose of giving mailed notice under this subdivision, owners 
  2.28  shall be those shown to be owners on the records of the county 
  2.29  auditor or, in any county where tax statements are mailed by the 
  2.30  county treasurer, on the records of the county treasurer.  Every 
  2.31  property owner whose name does not appear on the records of the 
  2.32  county auditor or the county treasurer shall be deemed to have 
  2.33  waived this mailed notice unless the owner has requested in 
  2.34  writing that the county auditor or county treasurer, as the case 
  2.35  may be, include the name on the records for this purpose.  The 
  2.36  notice must project the anticipated amount of tax increase in 
  3.1   annual dollars and annual percentage for typical residential 
  3.2   homesteads, agricultural homesteads, apartments, and 
  3.3   commercial-industrial property within the school district. 
  3.4      The notice for a referendum may state that an existing 
  3.5   referendum levy is expiring and project the anticipated amount 
  3.6   of increase over the existing referendum levy, if any, in annual 
  3.7   dollars and annual percentage for typical residential 
  3.8   homesteads, agricultural homesteads, apartments, and 
  3.9   commercial-industrial property within the school district. 
  3.10     The notice must include the following statement:  "Passage 
  3.11  of this referendum will result in an increase in your property 
  3.12  taxes."  However, in cases of renewing existing levies, the 
  3.13  notice may include the following statement:  "Passage of this 
  3.14  referendum may result in an increase in your property taxes." 
  3.15     (c) A referendum on the question of revoking or reducing 
  3.16  the increased revenue amount authorized pursuant to paragraph 
  3.17  (a) may be called by the school board and shall be called by the 
  3.18  school board upon the written petition of qualified voters of 
  3.19  the district.  A referendum to revoke or reduce the levy amount 
  3.20  must be based upon the dollar amount, local tax rate, or amount 
  3.21  per actual pupil unit, that was stated to be the basis for the 
  3.22  initial authorization.  Revenue approved by the voters of the 
  3.23  district pursuant to paragraph (a) must be received at least 
  3.24  once before it is subject to a referendum on its revocation or 
  3.25  reduction for subsequent years.  Only one revocation or 
  3.26  reduction referendum may be held to revoke or reduce referendum 
  3.27  revenue for any specific year and for years thereafter. 
  3.28     (d) A petition authorized by paragraph (a) or (c) shall be 
  3.29  effective if signed by a number of qualified voters in excess of 
  3.30  15 percent of the registered voters of the school district on 
  3.31  the day the petition is filed with the school board.  A 
  3.32  referendum invoked by petition shall be held on the date 
  3.33  specified in paragraph (a). 
  3.34     (e) The approval of 50 percent plus one of those voting on 
  3.35  the question is required to pass a referendum authorized by this 
  3.36  subdivision. 
  4.1      (f) At least 15 days prior to the day of the referendum, 
  4.2   the district shall submit a copy of the notice required under 
  4.3   paragraph (b) to the commissioner of children, families, and 
  4.4   learning and to the county auditor of each county in which the 
  4.5   school district is located.  Within 15 days after the results of 
  4.6   the referendum have been certified by the school board, or in 
  4.7   the case of a recount, the certification of the results of the 
  4.8   recount by the canvassing board, the district shall notify the 
  4.9   commissioner of children, families, and learning and to the 
  4.10  county auditor of each county in which the school district is 
  4.11  located of the results of the referendum. 
  4.12     (g) Except for a referendum held under subdivision 2b, any 
  4.13  referendum under this section held on a day other than the first 
  4.14  Tuesday after the first Monday in November must be conducted by 
  4.15  mail in accordance with section 204B.46.  Notwithstanding 
  4.16  paragraph (b) to the contrary, in the case of a referendum 
  4.17  conducted by mail under this paragraph, the notice required by 
  4.18  paragraph (b) shall be prepared and delivered by first class 
  4.19  mail at least 20 days before the referendum. 
  4.20     Sec. 2.  Minnesota Statutes 1995 Supplement, section 
  4.21  275.065, subdivision 3, is amended to read: 
  4.22     Subd. 3.  [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 
  4.23  county auditor shall prepare and the county treasurer shall 
  4.24  deliver after November 10 and on or before November 24 each 
  4.25  year, by first class mail to each taxpayer at the address listed 
  4.26  on the county's current year's assessment roll, a notice of 
  4.27  proposed property taxes and, in the case of a town, final 
  4.28  property taxes.  
  4.29     (b) The commissioner of revenue shall prescribe the form of 
  4.30  the notice. 
  4.31     (c) The notice must inform taxpayers that it contains the 
  4.32  amount of property taxes each taxing authority other than a town 
  4.33  proposes to collect for taxes payable the following year and, 
  4.34  for a town, the amount of its final levy.  It must clearly state 
  4.35  that each taxing authority, including regional library districts 
  4.36  established under section 134.201, and including the 
  5.1   metropolitan taxing districts as defined in paragraph (i), but 
  5.2   excluding all other special taxing districts and towns, will 
  5.3   hold a public meeting to receive public testimony on the 
  5.4   proposed budget and proposed or final property tax levy, or, in 
  5.5   case of a school district, on the current budget and proposed 
  5.6   property tax levy.  It must clearly state the time and place of 
  5.7   each taxing authority's meeting and an address where comments 
  5.8   will be received by mail.  
  5.9      (d) The notice must state for each parcel: 
  5.10     (1) the market value of the property as determined under 
  5.11  section 273.11, and used for computing property taxes payable in 
  5.12  the following year and for taxes payable in the current year; 
  5.13  and, in the case of residential property, whether the property 
  5.14  is classified as homestead or nonhomestead.  The notice must 
  5.15  clearly inform taxpayers of the years to which the market values 
  5.16  apply and that the values are final values; 
  5.17     (2) by county, city or town, school district excess 
  5.18  referenda levy, remaining school district levy, regional library 
  5.19  district, if in existence, the total of the metropolitan special 
  5.20  taxing districts as defined in paragraph (i) and the sum of the 
  5.21  remaining special taxing districts, and as a total of the taxing 
  5.22  authorities, including all special taxing districts, the 
  5.23  proposed or, for a town, final net tax on the property for taxes 
  5.24  payable the following year and the actual tax for taxes payable 
  5.25  the current year.  If a school district has certified under 
  5.26  section 124A.03, subdivision 2, that a referendum will be held 
  5.27  in the school district at the November general election, the 
  5.28  county auditor must note next to the school district's proposed 
  5.29  amount that a referendum is pending and that, if approved by the 
  5.30  voters, the tax amount may be higher than shown on the notice.  
  5.31  For the purposes of this subdivision, "school district excess 
  5.32  referenda levy" means school district taxes for operating 
  5.33  purposes approved at referendums, including those taxes based on 
  5.34  net tax capacity as well as those based on market value.  
  5.35  "School district excess referenda levy" does not include school 
  5.36  district taxes for capital expenditures approved at referendums 
  6.1   or school district taxes to pay for the debt service on bonds 
  6.2   approved at referenda.  In the case of the city of Minneapolis, 
  6.3   the levy for the Minneapolis library board and the levy for 
  6.4   Minneapolis park and recreation shall be listed separately from 
  6.5   the remaining amount of the city's levy.  In the case of a 
  6.6   parcel where tax increment or the fiscal disparities areawide 
  6.7   tax applies, the proposed tax levy on the captured value or the 
  6.8   proposed tax levy on the tax capacity subject to the areawide 
  6.9   tax must each be stated separately and not included in the sum 
  6.10  of the special taxing districts; and 
  6.11     (3) the increase or decrease in the amounts in clause (2) 
  6.12  from taxes payable in the current year to proposed or, for a 
  6.13  town, final taxes payable the following year, expressed as a 
  6.14  dollar amount and as a percentage. 
  6.15     (e) The notice must clearly state that the proposed or 
  6.16  final taxes do not include the following: 
  6.17     (1) special assessments; 
  6.18     (2) levies approved by the voters after the date the 
  6.19  proposed taxes are certified, including bond referenda, school 
  6.20  district levy referenda, and levy limit increase referenda; 
  6.21     (3) amounts necessary to pay cleanup or other costs due to 
  6.22  a natural disaster occurring after the date the proposed taxes 
  6.23  are certified; 
  6.24     (4) amounts necessary to pay tort judgments against the 
  6.25  taxing authority that become final after the date the proposed 
  6.26  taxes are certified; and 
  6.27     (5) the contamination tax imposed on properties which 
  6.28  received market value reductions for contamination. 
  6.29     (f) Except as provided in subdivision 7, failure of the 
  6.30  county auditor to prepare or the county treasurer to deliver the 
  6.31  notice as required in this section does not invalidate the 
  6.32  proposed or final tax levy or the taxes payable pursuant to the 
  6.33  tax levy. 
  6.34     (g) If the notice the taxpayer receives under this section 
  6.35  lists the property as nonhomestead and the homeowner provides 
  6.36  satisfactory documentation to the county assessor that the 
  7.1   property is owned and has been used as the owner's homestead 
  7.2   prior to June 1 of that year, the assessor shall reclassify the 
  7.3   property to homestead for taxes payable in the following year. 
  7.4      (h) In the case of class 4 residential property used as a 
  7.5   residence for lease or rental periods of 30 days or more, the 
  7.6   taxpayer must either: 
  7.7      (1) mail or deliver a copy of the notice of proposed 
  7.8   property taxes to each tenant, renter, or lessee; or 
  7.9      (2) post a copy of the notice in a conspicuous place on the 
  7.10  premises of the property.  
  7.11     The notice must be mailed or posted by the taxpayer by 
  7.12  November 27 or within three days of receipt of the notice, 
  7.13  whichever is later.  A taxpayer may notify the county treasurer 
  7.14  of the address of the taxpayer, agent, caretaker, or manager of 
  7.15  the premises to which the notice must be mailed in order to 
  7.16  fulfill the requirements of this paragraph. 
  7.17     (i) For purposes of this subdivision, subdivisions 5a and 
  7.18  6, "metropolitan special taxing districts" means the following 
  7.19  taxing districts in the seven-county metropolitan area that levy 
  7.20  a property tax for any of the specified purposes listed below: 
  7.21     (1) metropolitan council under section 473.132, 473.167, 
  7.22  473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 
  7.23     (2) metropolitan airports commission under section 473.667, 
  7.24  473.671, or 473.672; and 
  7.25     (3) metropolitan mosquito control commission under section 
  7.26  473.711. 
  7.27     For purposes of this section, any levies made by the 
  7.28  regional rail authorities in the county of Anoka, Carver, 
  7.29  Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 
  7.30  398A shall be included with the appropriate county's levy and 
  7.31  shall be discussed at that county's public hearing. 
  7.32     Sec. 3.  [EFFECTIVE DATE.] 
  7.33     Sections 1 and 2 are effective for notices prepared in 1996 
  7.34  for the 1996 levy, taxes payable in 1997, and thereafter.