Minnesota Legislature
SF 3249
as introduced - 89th Legislature (2015 - 2016) Posted on 03/30/2016 08:44am
Current Version - as introduced
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A bill for an act
relating to taxation; property; modifying county program aid; appropriating
money; amending Minnesota Statutes 2014, sections 477A.0124, subdivision 4;
477A.03, subdivision 2b; repealing Minnesota Statutes 2014, section 477A.0124,
subdivision 5.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 477A.0124, subdivision 4, is amended to
read:
Subd. 4.
County tax-base equalization aid.
(a) For 2006 and subsequent years,
the money appropriated to county tax-base equalization aid each calendar year, after the
payment under paragraph (f), shall be apportioned among the counties according to each
county's tax-base equalization aid factor.
(b) A county's tax-base equalization aid factor is equal to the amount by which (i)
deleted text begin $185deleted text end new text begin $190new text end times the county's population, exceeds (ii) deleted text begin 9.45deleted text end new text begin ninenew text end percent of the county's
net tax capacity.
(c) In the case of a county with a population less than 10,000, the factor determined
in paragraph (b) shall be multiplied by a factor of three.
(d) In the case of a county with a population greater than or equal to 10,000, but less
than 12,500, the factor determined in paragraph (b) shall be multiplied by a factor of two.
(e) In the case of a county with a population greater than 500,000, the factor
determined in paragraph (b) shall be multiplied by a factor of 0.25.
(f) deleted text begin Before the money appropriated to county base equalization aid is apportioned
among the counties as provided in paragraph (a), an amount up to $73,259 is allocated
annually to Anoka County and up to $59,664 is annually allocated to Washington County
for the county to pay postretirement costs of health insurance premiums for court
employees. The allocation under this paragraph is in addition to the allocations under
paragraphs (a) to (e).deleted text end new text begin Beginning with aid payable in 2018, the amount under paragraph
(b), item (i), shall be increased by the ratio of the statewide net tax capacity per capita to
the statewide net tax capacity per capita in the 2016 assessment year, provided that in no
case shall the ratio be less than one or the ratio in the prior year, whichever is greater. The
amount shall be rounded to the nearest $10. The statewide taxable market value per capita
shall be calculated using the most recent population available for the relevant assessment
year at the time of the calculation of the aid by the commissioner under section 477A.014.
new text end
new text begin
(g) For distributions in 2017 and subsequent years, the allocation to a county under
paragraphs (a) to (e) shall not be less than: (1) an amount equal to 0.27 percent of the total
appropriation available for that year under section 477A.03, subdivision 2b, paragraph
(b); or (2) 95 percent of the tax base equalization aid for the county in the prior year,
whichever is greater. If the sum of aids payable to counties under this subdivision exceeds
the limit under section 477A.03, subdivision 2b, paragraph (b), the distribution for those
counties whose aid amounts exceed their minimum aid must be proportionately reduced
so that the amount of aid distributed under this subdivision does not exceed the limit in
section 477A.03, subdivision 2b, paragraph (b).
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in 2017 and thereafter.
new text end
Sec. 2.
Minnesota Statutes 2014, section 477A.03, subdivision 2b, is amended to read:
Subd. 2b.
Counties.
(a) For aids payable in deleted text begin 2014 and thereafterdeleted text end new text begin 2017 through
2024new text end , the total aid payable under section 477A.0124, subdivision 3, is deleted text begin $100,795,000
deleted text end new text begin $111,526,935, of which $3,000,000 shall be allocated as required under Laws 2014, chapter
150, article 4, section 6. For aids payable in 2025 and thereafter, the total aid payable under
section 477A.0124, subdivision 3, is $108,526,935new text end . Each calendar year, $500,000 of this
appropriation shall be retained by the commissioner of revenue to make reimbursements
to the commissioner of management and budget for payments made under section 611.27.
The reimbursements shall be to defray the additional costs associated with court-ordered
counsel under section 611.27. Any retained amounts not used for reimbursement in a year
shall be included in the next distribution of county need aid that is certified to the county
auditors for the purpose of property tax reduction for the next taxes payable year.
(b) For aids payable in deleted text begin 2014deleted text end new text begin 2017new text end and thereafter, the total aid under section
477A.0124, subdivision 4, is deleted text begin $104,909,575deleted text end new text begin $137,641,510new text end . The commissioner of revenue
shall transfer to the commissioner of management and budget $207,000 annually for the
cost of preparation of local impact notes as required by section 3.987, and other local
government activities. The commissioner of revenue shall transfer to the commissioner
of education $7,000 annually for the cost of preparation of local impact notes for school
districts as required by section 3.987. The commissioner of revenue shall deduct the
amounts transferred under this paragraph from the appropriation under this paragraph.
The amounts transferred are appropriated to the commissioner of management and budget
and the commissioner of education respectively.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in 2017 and thereafter.
new text end
Sec. 3. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2014, section 477A.0124, subdivision 5,
new text end
new text begin
is repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for aids payable in 2017 and thereafter.
new text end