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Minnesota Legislature

Office of the Revisor of Statutes

SF 2889

as introduced - 91st Legislature (2019 - 2020) Posted on 05/17/2019 08:57am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
proposing amendments to the Minnesota Constitution, article X, section 1; article
XI, section 12; and article XII, section 1; requiring phaseout of taxes on real and
personal property; requiring the commissioner of revenue to implement a
progressive tax based on individual income.

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

ARTICLE 1

CONSTITUTIONAL AMENDMENTS

Section 1. new text beginCONSTITUTIONAL AMENDMENTS PROPOSED.
new text end

new text begin An amendment to the Minnesota Constitution is proposed to the people. If the amendment
is adopted, article X, section 1, will read:
new text end

Section 1.

The power of taxation shall never be surrendered, suspended or contracted
away. Taxes shall be uniform upon the same class of subjects and shall be levied and
collected for public purposesdeleted text begin, but public burying grounds, public school houses, public
hospitals, academies, colleges, universities, all seminaries of learning, all churches, church
property, houses of worship, institutions of purely public charity, and public property used
exclusively for any public purpose, shall be exempt from taxation except as provided in this
section. There may be exempted from taxation personal property not exceeding in value
$200 for each household, individual or head of a family, and household goods and farm
machinery as the legislature determines. The legislature may authorize municipal corporations
to levy and collect assessments for local improvements upon property benefited thereby
without regard to cash valuation. The legislature by law may define or limit the property
exempt under this section other than churches, houses of worship, and property solely used
for educational purposes by academies, colleges, universities and seminaries of learning
deleted text end.new text begin
The legislature shall phase out all taxes on real and personal property over a period of .......
years, ending in ......., and shall instead enact a progressive tax that is calculated based on
individual income. After ......., no tax on real and personal property may be enacted.
new text end

new text begin article XI, section 12, will be repealed.
new text end

new text begin article XII, section 1, will read:
new text end

Section 1.

In all cases when a general law can be made applicable, a special law shall
not be enacted except as provided in section 2. Whether a general law could have been made
applicable in any case shall be judicially determined without regard to any legislative
assertion on that subject. The legislature shall pass no local or special law authorizing the
laying out, opening, altering, vacating or maintaining of roads, highways, streets or alleys;
remitting fines, penalties or forfeitures; changing the names of persons, places, lakes or
rivers; authorizing the adoption or legitimation of children; changing the law of descent or
succession; conferring rights on minors; declaring any named person of age; giving effect
to informal or invalid wills or deeds, or affecting the estates of minors or persons under
disability; granting divorces; deleted text beginexempting property from taxation ordeleted text end regulating the rate of
interest on money; creating private corporations, or amending, renewing, or extending the
charters thereof; granting to any private corporation, association, or individual any special
or exclusive privilege, immunity or franchise whatever or authorizing public taxation for a
private purpose. The inhibitions of local or special laws in this section shall not prevent the
passage of general laws on any of the subjects enumerated.

Sec. 2. new text beginSUBMISSION TO VOTERS.
new text end

new text begin The proposed amendment must be submitted to the people at the 20.. general election.
The question submitted must be:
new text end

new text begin "Shall the Minnesota Constitution be amended to remove real and personal property
from taxation and require the legislature to enact a progressive tax that is calculated based
on individual income effective as of .....?
new text end

new text begin Yes .
new text end
new text begin No .
new text end
new text begin "
new text end

ARTICLE 2

IMPLEMENTING LEGISLATION

Section 1. new text beginAGENCY PROPOSAL FOR IMPLEMENTING LEGISLATION.
new text end

new text begin If the amendments in article X, section 1; article XI, section 12; and article XII, section
1, are adopted, the commissioner of revenue shall propose legislation to implement a
progressive tax based on individual income to replace the taxation on real and personal
property.
new text end