SF 4528

as introduced - 91st Legislature (2019 - 2020) Posted on 04/28/2020 07:38am

A bill for an act
relating to taxation; property; extending the due date for the first half payment of
property taxes for certain properties.

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

Section 1. new text begin EXTENSION OF PROPERTY TAX DUE DATE; COMMERCIAL AND
RESORT PROPERTY.
new text end

new text begin Notwithstanding Minnesota Statutes, section 279.01, subdivision 1, for taxes payable
in 2020 only, the due date for the first half payment of property taxes, including the first
half payment of the state general tax imposed under Minnesota Statutes, section 275.025,
is extended to July 15, 2020, for property classified as 3a and 4c(1) under Minnesota Statutes,
section 273.13. The extension provided in this section shall not apply to property tax
payments made through an escrow account. Penalties shall not begin to accrue on the amount
of unpaid tax until July 16, 2020.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end