SF 5461

as introduced - 93rd Legislature (2023 - 2024) Posted on 05/01/2024 09:08am

A bill for an act
relating to taxation; fire protection and emergency medical services special taxing
districts; establishing a local government aid program; appropriating money;
proposing coding for new law in Minnesota Statutes, chapter 477A.

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

Section 1.

new text begin [477A.41] FIRE PROTECTION AND EMS SPECIAL TAXING DISTRICT
AID.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
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new text begin (b) "Area" means the most recent estimate of total acreage located in the boundaries of
the special taxing district service area available as of July 1 in the aid calculation year,
estimated or established by:
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new text begin (1) the United States Bureau of the Census;
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new text begin (2) the State Land Management Information Center; or
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new text begin (3) the secretary of state.
new text end

new text begin (c) "Area factor" means the ratio of the total adjusted net tax capacity of all special taxing
districts to the total area of all special taxing districts, divided by the ratio of a special taxing
district's adjusted net tax capacity to its area.
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new text begin (d) "Commissioner" means the commissioner of revenue.
new text end

new text begin (e) "Political subdivision" means a county, a statutory or home rule charter city, or a
township organized to provide town government.
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new text begin (f) "Population" means the combined populations of all of the political subdivisions
participating in a special taxing district. The population of a political subdivision is the
population estimated or established as of July 15 in an aid calculation year by the most
recent federal census, by a special census conducted under contract with the United States
Bureau of the Census, by a population estimate made by the Metropolitan Council pursuant
to section 473.24, or by a population estimate of the state demographer made pursuant to
section 4A.02, whichever is the most recent as of the stated date of the count or estimate
for the preceding calendar year and which has been certified to the commissioner of revenue
on or before July 15 of the aid calculation year. A revision of an estimate or count is effective
for these purposes only if it is certified to the commissioner on or before July 15 of the aid
calculation year. Clerical errors in the certification or use of the estimates and counts
established as of July 15 in the aid calculation year are subject to correction within the time
periods allowed under section 477A.014.
new text end

new text begin (g) "Population factor" means the ratio of the total adjusted net capacity of all special
taxing districts to the total population of all special taxing districts, divided by the ratio of
a special taxing district's adjusted net tax capacity to the special taxing district's population.
new text end

new text begin (h) "Special taxing district" means a special taxing district that was established for the
purpose of providing fire or ambulance services, or both, and that was formed under any
of the following:
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new text begin (1) section 144F.01;
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new text begin (2) Laws 1987, chapter 402, section 2, as amended;
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new text begin (3) Laws 1993, chapter 375, article 5, section 39, as amended; or
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new text begin (4) Laws 2009, chapter 88, section 46, as amended.
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new text begin (i) "Special taxing district service area" means the geographic area that is served by the
special taxing district as defined by its bylaws.
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new text begin Subd. 2. new text end

new text begin Population need aid. new text end

new text begin A special taxing district's population need aid equals the
product of:
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new text begin (1) the population basic allowance;
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new text begin (2) the special taxing district's population; and
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new text begin (3) the greater of: (i) one; or (ii) the special taxing district's population factor.
new text end

new text begin Subd. 3. new text end

new text begin Area need aid. new text end

new text begin A special taxing district's area need aid equals the greater of:
new text end

new text begin (1) the area basic allowance;
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new text begin (2) the special taxing district's area; and
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new text begin (3) the greater of: (i) one; or (ii) the special taxing district's area factor.
new text end

new text begin Subd. 4. new text end

new text begin Fire protection and EMS special taxing district aid amount. new text end

new text begin (a) A special
taxing district's fire protection and EMS special taxing district aid is the sum of its population
need aid calculated under subdivision 2 and its area need aid calculated under subdivision
3.
new text end

new text begin (b) Notwithstanding paragraph (a), a special taxing district's aid award under this section
must not exceed ... percent of the special taxing district's levy certified for that year.
new text end

new text begin Subd. 5. new text end

new text begin Commissioner responsibilities; payment. new text end

new text begin (a) The commissioner must calculate
the population basic allowance so that the total amount of aid distributed under subdivision
2 must be equal to ... percent of the amount appropriated for aid in that year. The
commissioner must calculate the area basic allowance so that the total amount of aid
distributed under subdivision 3 must be equal to ... percent of the amount appropriated for
aid in that year.
new text end

new text begin (b) The commissioner has the authority to request, in the form and manner determined
by the commissioner, from the board or governing body of a special taxing district and from
the county, whatever information is necessary to identify:
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new text begin (1) the property that is located within the special taxing district;
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new text begin (2) the population of the special taxing district;
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new text begin (3) the area within the special taxing district; and
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new text begin (4) any other information necessary to calculate aid payments under this section.
new text end

new text begin (c) The commissioner shall make all necessary calculations and make payments under
this chapter directly to the special taxing districts annually. The commissioner shall notify
the special taxing districts of their aid amounts, the computational factors used in making
the calculations, and those statewide total figures that are pertinent, before August 1 of the
year preceding the aid distribution year.
new text end

new text begin (d) For the purposes of this subdivision, aid is determined for a special taxing district
based on its special taxing district status as of June 30 of the year preceding the aid
distribution year. If the effective date for a special taxing district organization is on or before
June 30 of the year preceding the aid distribution year, such change in boundaries or form
of government shall be recognized for aid determinations for the aid distribution year. If
the effective date for a special taxing district is after June 30 of the year preceding the aid
distribution year, such change in boundaries or form of government shall not be recognized
for aid determinations until the following year.
new text end

new text begin (e) The commissioner shall make the aid payments to affected taxing authorities on
December 26 annually.
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new text begin Subd. 6. new text end

new text begin Appropriation. new text end

new text begin $....... is annually appropriated from the general fund to the
commissioner of revenue to make payments under this section.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning for aids payable in 2025.
new text end