SF 3639

as introduced - 89th Legislature (2015 - 2016) Posted on 05/23/2016 09:40am

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 begin CONSTITUTIONAL AMENDMENT 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 purposes deleted 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

Sec. 2. new text begin SUBMISSION 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

Sec. 3. new text begin CONSTITUTIONAL AMENDMENT PROPOSED.
new text end

new text begin An amendment to the Minnesota Constitution is proposed to the people. If the
amendment is adopted, article XI, section 12, will be repealed.
new text end

Sec. 4. new text begin SUBMISSION 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 the prohibition on
authorization of any county, township, or municipal corporation to become indebted to aid
in the construction or equipment of railroads to any amount that exceeds five percent of
the value of the taxable property within that county, township, or municipal corporation
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

Sec. 5. new text begin CONSTITUTIONAL AMENDMENT PROPOSED.
new text end

new text begin An amendment to the Minnesota Constitution is proposed to the people. If the
amendment is adopted, 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 begin exempting property from taxation or deleted 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. 6. new text begin SUBMISSION 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 eliminate the prohibition that the
legislature shall pass no local or special law exempting property from taxation 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 begin AGENCY PROPOSAL FOR IMPLEMENTING LEGISLATION.
new text end

new text begin If the amendments in article X, section 1; article X, section 6; 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