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Minnesota Legislature

Office of the Revisor of Statutes

SF 1344

as introduced - 91st Legislature (2019 - 2020) Posted on 02/18/2019 02:25pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; property; making various policy and technical changes to
property tax and other miscellaneous provisions;amending Minnesota Statutes
2018, sections 138.053; 162.145, subdivision 3; 197.603, subdivision 2; 270.41,
subdivision 3; 270C.85, subdivision 2; 270C.89, subdivisions 1, 2; 270C.91;
272.115, subdivision 1; 273.061, subdivision 9; 273.0755; 273.113, subdivision
3; 273.119, subdivision 2; 273.1231, subdivision 3; 273.1245, subdivision 2;
273.136, subdivision 2; 273.1384, subdivisions 2, 3; 273.1387, subdivision 3;
273.18; 274.14; 274.16; 275.025, subdivision 1; 282.01, subdivision 6; 287.21,
subdivision 1; 290B.09, subdivision 1; 469.171, subdivision 4; 469.177, subdivision
1; 473H.08, subdivisions 1, 4, by adding a subdivision; Laws 2008, chapter 366,
article 5, section 33, as amended; Laws 2009, chapter 88, article 2, section 46,
subdivisions 1, as amended, 2, 3, as amended, 4, 5; Laws 2017, First Special
Session chapter 1, article 4, section 31; article 10, section 4; repealing Minnesota
Statutes 2018, section 275.29.

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

ARTICLE 1

PROPERTY TAXES

Section 1.

Minnesota Statutes 2018, section 138.053, is amended to read:


138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.

The governing body of any home rule charter or statutory city or town may annually
appropriate from its general fund an amount not to exceed 0.02418 percent of estimated
market value, derived from ad valorem taxes on property or other revenues, to be paid to
the historical society of its respective new text begincity, town, or new text endcounty to be used for the promotion of
historical work and to aid in defraying the expenses of carrying on the historical work in
the new text begincity, town, or new text endcounty. No city or town may appropriate any funds for the benefit of any
historical society unless the society is affiliated with and approved by the Minnesota
Historical Society.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2018, section 197.603, subdivision 2, is amended to read:


Subd. 2.

Records; data privacy.

Pursuant to chapter 13 the county veterans service
officer is the responsible authority with respect to all records in the officer's custody. The
data on clients' applications for assistance is private data on individuals, as defined in section
13.02, subdivision 12.new text begin The county veterans service officer may disclose to the county assessor
private data necessary to determine a client's eligibility for the disabled veteran's homestead
market value exclusion under section 273.13, subdivision 34.
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

Sec. 3.

Minnesota Statutes 2018, section 273.1245, subdivision 2, is amended to read:


Subd. 2.

Disclosure.

The assessor shall disclose the data described in subdivision 1 to
the commissioner of revenue as provided by law. The assessor shall also disclose all or
portions of the data described in subdivision 1 tonew text begin:
new text end

new text begin (1)new text end the county treasurer solely for the purpose of proceeding under the Revenue Recapture
Act to recover personal property taxes owingdeleted text begin.deleted text endnew text begin; and
new text end

new text begin (2) the county veterans service officer for the purpose of determining a person's eligibility
for the disabled veteran's homestead market value exclusion under section 273.13, subdivision
34.
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

Sec. 4.

Minnesota Statutes 2018, section 282.01, subdivision 6, is amended to read:


Subd. 6.

Duties of commissioner after sale.

new text begin(a) new text endWhen any sale has been made by the
county auditor under sections 282.01 to 282.13, the auditor shall immediately certify to the
commissioner of revenue such information relating to such sale, on such forms as the
commissioner of revenue may prescribe as will enable the commissioner of revenue to
prepare an appropriate deed if the sale is for cash, or keep necessary records if the sale is
on terms; and not later than October 31 of each year the county auditor shall submit to the
commissioner of revenue a statement of all instances wherein any payment of principal,
interest, or current taxes on lands held under certificate, due or to be paid during the preceding
calendar years, are still outstanding at the time such certificate is made. When such statement
shows that a purchaser or the purchaser's assignee is in default, the commissioner of revenue
may instruct the county board of the county in which the land is located to cancel said
certificate of sale in the manner provided by subdivision 5, provided that upon
recommendation of the county board, and where the circumstances are such that the
commissioner of revenue after investigation is satisfied that the purchaser has made every
effort reasonable to make payment of both the annual installment and said taxes, and that
there has been no willful neglect on the part of the purchaser in meeting these obligations,
then the commissioner of revenue may extend the time for the payment for such period as
the commissioner may deem warranted, not to exceed one year. On payment in full of the
purchase price, appropriate conveyance in fee, in such form as may be prescribed by the
attorney general, shall be issued by the commissioner of revenue, which conveyance must
be recorded by the county and shall have the force and effect of a patent from the state
subject to easements and restrictions of record at the date of the tax judgment sale, including,
but without limitation, permits for telephone and electric power lines either by underground
cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for
gas, liquids, or solids in suspension.

new text begin (b) The commissioner of revenue shall issue an appropriate conveyance in fee when
approval from the county auditor is given based upon written confirmation from a licensed
closing agent, title insurer, or title insurance agent as specified in section 82.641. For purposes
of this paragraph, "written confirmation" means a written commitment or approval that the
funding for the conveyance is held in an escrow account available for disbursement upon
delivery of a conveyance. The conveyance issued by the commissioner of revenue shall not
be effective as a conveyance until it is recorded. The conveyance shall be issued to the
county auditor where the land is located. Upon receipt of the conveyance, the county auditor
shall hold the conveyance until the conveyance is requested from a licensed closing agent,
title insurer, or title insurance agent to settle and close on the conveyance. If a request for
the conveyance is not made within 30 days of the date the conveyance is issued by the
commissioner of revenue, the county auditor shall return the conveyance to the commissioner.
If the conveyance is delivered to the licensed closing agent, title insurer, or title insurance
agent and the closing does not occur within ten days of the request, the licensed closing
agent, title insurer, or title insurance agent shall immediately return the conveyance to the
county auditor and, upon receipt, the county auditor shall return the conveyance to the
commissioner of revenue. The commissioner of revenue shall cancel and destroy all
conveyances returned by the county auditor pursuant to this subdivision. The licensed closing
agent, title insurer, or title insurance agent must promptly record the conveyance after the
closing and must deliver an attested or certified copy to the county auditor and to the grantee
or grantees named on the conveyance.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for conveyances issued by the
commissioner of revenue after December 31, 2019.
new text end

Sec. 5.

Minnesota Statutes 2018, section 469.171, subdivision 4, is amended to read:


Subd. 4.

Restriction.

The tax reductions provided by this section shall not apply to (1)
a facility the primary purpose of which is one of the following: deleted text beginretail food and beverage
services, automobile sales or service, or
deleted text end the provision of recreation or entertainment, or a
private or commercial golf course, country club, massage parlor, tennis club, skating facility
including roller skating, skateboard, and ice skating, racquet sports facility, including any
handball or racquetball court, hot tub facility, suntan facility, or racetrack; (2) property of
a public utility; (3) property used in the operation of a financial institution; (4) property
owned by a fraternal or veterans' organization; or (5) deleted text beginproperty of a business operating under
a franchise agreement that requires the business to be located in the state; except that tax
reductions may be provided to a retail food or beverage facility or an automobile sales or
service facility, or a business
deleted text endnew text begin a retail food or beverage facilitynew text end operating under a franchise
agreement that requires the business to be located in this state deleted text beginexcept for such a franchised
retail food or beverage facility
deleted 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

Sec. 6.

Minnesota Statutes 2018, section 473H.08, subdivision 1, is amended to read:


Subdivision 1.

Till expiration started.

Agricultural preserves shall continue until deleted text begineither
deleted text end the landowner deleted text beginordeleted text endnew text begin,new text end the authoritynew text begin, or a state agency or governmental unitnew text end initiates expiration
as provided in this section.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to any agricultural preserve where the previously required eight-year termination
period under Minnesota Statutes, section 473H.08, has not yet expired.
new text end

Sec. 7.

Minnesota Statutes 2018, section 473H.08, is amended by adding a subdivision to
read:


new text begin Subd. 3a. new text end

new text begin Expiration for park and trail purposes. new text end

new text begin (a) An agricultural preserve expires
immediately when a state agency or other governmental unit purchases the property or
obtains an easement over the property for the purpose of creating or expanding a public
trail or public park. This subdivision applies only to the portion of the agricultural preserve
acquired for trail or park purposes, and any portion of the property not acquired for trail or
park purposes shall remain an agricultural preserve.
new text end

new text begin (b) The acquiring state agency or governmental unit shall give notice to the authority as
provided in subdivision 4. The notice must specify the portion of the property being removed
from the agricultural preserve and the date on which that portion expires.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to any agricultural preserve where the previously required eight-year termination
period under Minnesota Statutes, section 473H.08, has not yet expired.
new text end

Sec. 8.

Minnesota Statutes 2018, section 473H.08, subdivision 4, is amended to read:


Subd. 4.

Notice to others.

Upon receipt of the notice provided in subdivision 2new text begin or 3anew text end,
or upon notice served by the authority as provided in subdivision 3, the authority shall
forward the original notice to the county recorder for recording, or to the registrar of titles
if the land is registered, and shall notify the county auditor, county assessor, the Metropolitan
Council, and the county soil and water conservation district of the date of expiration.
Designation as an agricultural preserve and all benefits and limitations accruing through
sections 473H.02 to 473H.17 for the preserve shall cease on the date of expiration. The
restrictive covenant contained in the application shall terminate on the date of expiration.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to any agricultural preserve where the previously required eight-year termination
period under Minnesota Statutes, section 473H.08, has not yet expired.
new text end

Sec. 9.

Laws 2008, chapter 366, article 5, section 33, the effective date, as amended by
Laws 2013, chapter 143, article 4, section 35, is amended to read:


EFFECTIVE DATE.

This section is effective for taxes levied in 2008, payable in 2009,
and is repealed effective for taxes levied in deleted text begin2018deleted text endnew text begin 2023new text end, payable in deleted text begin2019deleted text endnew text begin 2024new text end, and thereafter.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with taxes payable in 2020.
new text end

Sec. 10.

Laws 2009, chapter 88, article 2, section 46, subdivision 1, as amended by Laws
2013, chapter 143, article 4, section 36, is amended to read:


Subdivision 1.

Agreement.

The city of Cloquet and Perch Lake Township, by resolution
of each of their governing bodies, may establish the Cloquet Area Fire and Ambulance
new text begin Special new text endTaxing District for the purpose of providing fire or ambulance services, or both,
throughout the district. In this section, "municipality" means home rule charter and statutory
cities, towns, and Indian tribes. The district may exercise all the powers relating to fire and
ambulance services of the municipalities that receive fire or ambulance services, or both,
from the district. Upon application, any other municipality may join the district with the
agreement of the municipalities that comprise the district at the time of its application to
join.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 11.

Laws 2009, chapter 88, article 2, section 46, subdivision 2, is amended to read:


Subd. 2.

Board.

The Cloquet Area Fire and Ambulance new text beginSpecial new text endTaxing District Board
is governed by a board made up initially of one or more elected officials of the governing
body of each participating municipality in the proportions set out in the establishing
resolution, subject to change as provided in the district's charter, if any, or in the district's
bylaws. Each municipality's representatives serve at the pleasure of that municipality's
governing body.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 12.

Laws 2009, chapter 88, article 2, section 46, subdivision 3, as amended by Laws
2013, chapter 143, article 4, section 37, is amended to read:


Subd. 3.

Tax.

The district board may impose a property tax on taxable property as
provided in this subdivisionnew text begin to pay the costs of providing fire or ambulance services, or
both, throughout the district
new text end. The board shall annually determine the total amount of the
levy that is attributable to the cost of providing fire services and the cost of providing
ambulance services within the primary service area. For those municipalities that only
receive ambulance services, the costs for the provision of ambulance services shall be levied
against taxable property within those municipalities at a rate necessary not to exceed 0.019
percent of the estimated market value. For those municipalities that receive both fire and
ambulance services, the tax shall be imposed at a rate that does not exceed 0.2835 percent
of estimated market value.

When a member municipality opts to receive fire service from the district or an additional
municipality becomes a member of the district, the cost of providing fire services to that
community shall be determined by the board and added to the maximum levy amount.

Each county auditor of a county that contains a municipality subject to the tax under
this section must collect the tax and pay it to the Fire and Ambulance Special Taxing District.
The district may also impose other fees or charges as allowed by law for the provision of
fire and ambulance services.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 13.

Laws 2009, chapter 88, article 2, section 46, subdivision 4, is amended to read:


Subd. 4.

Public indebtedness.

The district may incur debt in the manner provided for
new text begin in Minnesota Statutes, chapter 475, and the district shall be considered new text enda municipality deleted text beginby
Minnesota Statutes, chapter 475, when necessary to accomplish its duties.
deleted text endnew text begin, as defined in
Minnesota Statutes, sections 475.51, subdivision 2, and 475.521, subdivision 1, paragraph
(c), and may issue certificates of indebtedness or capital notes in the manner provided for
a city under Minnesota Statutes, section 412.301, when necessary to accomplish its duties.
Any tax levied to pay debt of the district shall be levied in the amounts required and in
accordance with Minnesota Statutes, section 475.61. The debt service for debt, the proceeds
of which financed capital costs for ambulance service, shall be levied against taxable property
within those municipalities in the primary service area. The debt service for debt, the proceeds
of which financed capital costs for fire service, shall be levied against taxable property
within those municipalities receiving fire services.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 14.

Laws 2009, chapter 88, article 2, section 46, subdivision 5, is amended to read:


Subd. 5.

Withdrawal.

Notice of intent to withdraw from participation in the district
may be given only in the month of January, with a minimum of twelve months notice of
intent to withdraw. Withdrawal becomes effective for taxes levied new text beginpursuant to subdivision
3
new text endin the year when the notice is given. new text beginA property tax levied by the district on taxable
property located in a withdrawing municipality to make debt service payments for obligations
issued by the district pursuant to subdivision 4 shall remain in effect until the obligations
outstanding on the date of withdrawal are satisfied, including any property tax levied in
connection with a refunding of such obligations.
new text endThe district and its members may develop
and agree upon new text beginother new text endcontinuing obligations after withdrawal of a municipality.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance by the Cloquet Area
Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021,
subdivision 3.
new text end

Sec. 15.

Laws 2017, First Special Session chapter 1, article 4, section 31, is amended to
read:


Sec. 31. APPROPRIATION; FIRE REMEDIATION GRANTS.

$1,392,258 is appropriated in fiscal year 2018 from the general fund to the commissioner
of public safety for grants to remediate the effects of fires in the city of Melrose on September
8, 2016. The commissioner must allocate the grants as follows:

(1) deleted text begin$1,296,458deleted text endnew text begin $1,381,258new text end to the city of Melrose; and

(2) deleted text begin$95,800deleted text endnew text begin $11,000new text end to Stearns County.

A grant recipient must use the money appropriated under this section for remediation
costs, including disaster recovery, infrastructure, reimbursement for emergency personnel
costs, reimbursement for equipment costs, and reimbursements for property tax abatements,
incurred by public or private entities as a result of the fires. This is a onetime appropriation
and is available until June 30, deleted text begin2018deleted text endnew text begin 2021new 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

Sec. 16.

Laws 2017, First Special Session chapter 1, article 10, section 4, the effective
date, is amended to read:


EFFECTIVE DATE; APPLICATION.

This section is effective for applications new text beginand
certifications
new text endmade in 2018 and thereafter, except the repeal of the exclusion of land under
item (iii) is effective retroactively for payments due under Minnesota Statutes, section
290C.08, beginning for payments due to be made in 2014. In order to qualify for retroactive
payments, the following requirements must be met: (1) the owner of land exceeding 60,000
acres that is subject to a single conservation easement funded under Minnesota Statutes,
section 97A.056 or a comparable permanent easement conveyed to a governmental or
nonprofit entity, must submit an application to the commissioner of revenue, in a form and
manner and at a time acceptable to the commissioner, establishing that the affected property
and its use met the requirement of Minnesota Statutes, chapter 290C, as amended by this
section; (2) the owner and each county in which the land is located must certify to the
commissioner that no petitions challenging the market value of the property are pending
under Minnesota Statutes, chapter 278; and (3) the requirements of clauses (1) and (2) must
be satisfied by October 1, 2017. No interest accrues on payment under this section for
periods before November 1, 2017.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively for certifications made in
2018 and thereafter.
new text end

ARTICLE 2

DEPARTMENT OF REVENUE; PROPERTY TAX; POLICY CHANGES

Section 1.

Minnesota Statutes 2018, section 162.145, subdivision 3, is amended to read:


Subd. 3.

Administration.

(a) Subject to funds made available by law, the commissioner
shall allocate all funds as provided in subdivision 4 and shall deleted text beginnotifydeleted text endnew text begin, by June 1, certify tonew text end
the commissioner of revenuenew text begin the amounts to be paidnew text end.

(b) Following deleted text beginnotificationdeleted text endnew text begin certificationnew text end from the commissioner deleted text beginof transportationdeleted text end, the
commissioner of revenue shall distribute the specified funds to cities in the same manner
as local government aid under chapter 477A. An appropriation to the commissioner deleted text beginof
transportation
deleted text end under this section is available to the commissioner of revenue for the purposes
specified in this paragraph.

(c) Notwithstanding other law to the contrary, in order to receive distributions under
this section, a city must conform to the standards in section 477A.017, subdivision 2. A city
that receives funds under this section must make and preserve records necessary to show
that the funds are spent in compliance with subdivision 4.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for aids payable in 2019 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2018, section 270.41, subdivision 3, is amended to read:


Subd. 3.

Assessor sanctions; refusal to license.

(a) new text beginFollowing a recommendation from
the commissioner of revenue,
new text endthe board may (i) refuse to grant or renew, or may suspend
or revoke, a license of an applicant or licensee, or (ii) censure, warn, or fine any licensed
assessor, or any other person employed by an assessment jurisdiction or contracting with
an assessment jurisdiction for the purpose of valuing or classifying property for property
tax purposes, for any of the following causes or acts:

(1) failure to complete required training;

(2) inefficiency or neglect of duty;

(3) failure to comply with the Code of Conduct and Ethics for Licensed Minnesota
Assessors adopted by the board pursuant to Laws 2005, First Special Session chapter 3,
article 1, section 38;

(4) conviction of a crime involving moral turpitude;

(5) failure to faithfully and fully perform his or her duties through malfeasance,
misfeasance, or nonfeasance; or

(6) any other cause or act that in the board's opinion warrants a refusal to issue a license
or the imposition of a sanction provided under this subdivision.

(b) When appropriate for the level of infraction, a written warning must be given to
assessors who have no prior identified infractions. The warning must identify the infraction
and, as appropriate, detail future expectations of performance and behavior. Fines must not
exceed $1,000 for the first occurrence and must not exceed $3,000 for each occurrence
thereafter, and suspensions must not exceed one year for each occurrence, depending in
each case upon the severity of the infraction and the level of negligence or intent. new text beginThe
commissioner of revenue shall give notice to an applicant or licensee of the commissioner's
recommendation that the board impose sanctions or refuse to grant or renew a license.
new text endAn
action by the board to impose a deleted text beginsanctiondeleted text endnew text begin fine, to suspend or revoke a license, or to refuse
to grant or renew a license
new text end is subject to review in a contested case hearing under chapter
14.new text begin A licensee must submit a request for a hearing to the board within 30 days of the notice
date of the commissioner's recommendation for sanctions or for refusal to grant or renew
a license.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sanctions or refusals to grant or renew
a license recommended by the commissioner of revenue after June 30, 2019.
new text end

Sec. 3.

Minnesota Statutes 2018, section 272.115, subdivision 1, is amended to read:


Subdivision 1.

Requirement.

Except as otherwise provided in subdivision 5, 6, or 7,
whenever any real estate is sold for a consideration in excess of deleted text begin$1,000deleted text endnew text begin $3,000new text end, whether by
warranty deed, quitclaim deed, contract for deed or any other method of sale, the grantor,
grantee or the legal agent of either shall file a certificate of value with the county auditor
in the county in which the property is located when the deed or other document is presented
for recording. Contract for deeds are subject to recording under section 507.235, subdivision
1
. Value shall, in the case of any deed not a gift, be the amount of the full actual consideration
thereof, paid or to be paid, including the amount of any lien or liens assumed. The items
and value of personal property transferred with the real property must be listed and deducted
from the sale price. The certificate of value shall include the classification to which the
property belongs for the purpose of determining the fair market value of the property, and
shall include any proposed change in use of the property known to the person filing the
certificate that could change the classification of the property. The certificate shall include
financing terms and conditions of the sale which are necessary to determine the actual,
present value of the sale price for purposes of the sales ratio study. If the property is being
acquired as part of a like-kind exchange under section 1031 of the Internal Revenue Code
of 1986, as amended through December 31, 2006, that must be indicated on the certificate.
The commissioner of revenue shall promulgate administrative rules specifying the financing
terms and conditions which must be included on the certificate. The certificate of value
must include the Social Security number or the federal employer identification number of
the grantors and grantees. However, a married person who is not an owner of record and
who is signing a conveyance instrument along with the person's spouse solely to release
and convey their marital interest, if any, in the real property being conveyed is not a grantor
for the purpose of the preceding sentence. A statement in the deed that is substantially in
the following form is sufficient to allow the county auditor to accept a certificate for filing
without the Social Security number of the named spouse: "(Name) claims no ownership
interest in the real property being conveyed and is executing this instrument solely to release
and convey a marital interest, if any, in that real property." The identification numbers of
the grantors and grantees are private data on individuals or nonpublic data as defined in
section 13.02, subdivisions 9 and 12, but, notwithstanding that section, the private or
nonpublic data may be disclosed to the commissioner of revenue for purposes of tax
administration. The information required to be shown on the certificate of value is limited
to the information required as of the date of the acknowledgment on the deed or other
document to be recorded.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for certificates of value filed after
December 31, 2019.
new text end

Sec. 4.

Minnesota Statutes 2018, section 287.21, subdivision 1, is amended to read:


Subdivision 1.

Determination of tax.

(a) A tax is imposed on each deed or instrument
by which any real property in this state is granted, assigned, transferred, or otherwise
conveyed. The tax applies against the net consideration. For purposes of the tax, the
conversion of a corporation to a limited liability company, a limited liability company to a
corporation, a partnership to a limited partnership, a limited partnership to another limited
partnership or other entity, or a similar conversion of one entity to another does not grant,
assign, transfer, or convey real property.

(b) The tax is determined in the following manner: (1) when transfers are made by
instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is
$1.65; (2) when there is no consideration or when the consideration, exclusive of the value
of any lien or encumbrance remaining thereon at the time of sale, is deleted text begin$500deleted text endnew text begin $3,000new text end or less,
the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or
encumbrance remaining at the time of sale, exceeds deleted text begin$500deleted text endnew text begin $3,000new text end, the tax is .0033 of the net
consideration.

(c) If, within six months from the date of a designated transfer, an ownership interest in
the grantee entity is transferred by an initial owner to any person or entity with the result
that the designated transfer would not have been a designated transfer if made to the grantee
entity with its subsequent ownership, then a tax is imposed at .0033 of the net consideration
for the designated transfer. If the subsequent transfer of ownership interests was reasonably
expected at the time of the designated transfer, the applicable penalty under section 287.31,
subdivision 1
, must be paid. The deed tax imposed under this paragraph is due within 30
days of the subsequent transfer that caused the tax to be imposed under this paragraph.
Involuntary transfers of ownership shall not be considered transfers of ownership under this
paragraph. The commissioner may adopt rules defining the types of transfers to be considered
involuntary.

(d) The tax is due at the time a taxable deed or instrument is presented for recording,
except as provided in paragraph (c). The commissioner may require the tax to be documented
in a manner prescribed by the commissioner, and may require that the documentation be
attached to and recorded as part of the deed or instrument. The county recorder or registrar
of titles shall accept the attachment for recording as part of the deed or instrument and may
not require, as a condition of recording a deed or instrument, evidence that a transfer is a
designated transfer in addition to that required by the commissioner. Such an attachment
shall not, however, provide actual or constructive notice of the information contained therein
for purposes of determining any interest in the real property. The commissioner shall
prescribe the manner in which the tax due under paragraph (c) is to be paid and may require
grantees of designated transfers to file with the commissioner subsequent statements verifying
that the tax provided under paragraph (c) does not apply.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for deeds recorded after December 31,
2019.
new text end

ARTICLE 3

DEPARTMENT OF REVENUE; PROPERTY TAXES; TECHNICAL CHANGES

Section 1.

Minnesota Statutes 2018, section 270C.85, subdivision 2, is amended to read:


Subd. 2.

Powers and duties.

The commissioner shall have and exercise the following
powers and duties in administering the property tax lawsdeleted text begin.deleted text endnew text begin:
new text end

deleted text begin (a)deleted text endnew text begin (1)new text end confer with, advise, and give the necessary instructions and directions to local
assessors and local boards of review throughout the state as to their duties under the laws
of the statedeleted text begin.deleted text endnew text begin;
new text end

deleted text begin (b)deleted text endnew text begin (2)new text end direct proceedings, actions, and prosecutions to be instituted to enforce the laws
relating to the liability and punishment of public officers and officers and agents of
corporations for failure or negligence to comply with the provisions of the property tax
laws, and cause complaints to be made against local assessors, members of boards of
equalization, members of boards of review, or any other assessing or taxing officer, to the
proper authority, for their removal from office for misconduct or negligence of dutydeleted text begin.deleted text endnew text begin;
new text end

deleted text begin (c)deleted text endnew text begin (3)new text end require county attorneys to assist in the commencement of prosecutions in actions
or proceedings for removal, forfeiture, and punishment, for violation of the property tax
laws in their respective districts or countiesdeleted text begin.deleted text endnew text begin;
new text end

deleted text begin (d)deleted text endnew text begin (4)new text end require town, city, county, and other public officers to report new text beginand certify
new text end informationnew text begin, at the parcel level or in the aggregate,new text end as to the assessmentnew text begin and taxationnew text end ofnew text begin real
and personal
new text end property, and such other information as may be needful in the work of the
commissionerdeleted text begin, in such form as the commissioner may prescribedeleted text end.new text begin The commissioner shall
prescribe the content, format, manner, and time of filing of all required reports and
certifications;
new text end

deleted text begin (e)deleted text endnew text begin (5)new text end transmit to the governor, on or before the third Monday in December of each
even-numbered year, and to each member of the legislature, on or before November 15 of
each even-numbered year, the report of the department for the preceding years, showing all
the taxable property subject to the property tax laws and the value of the same, in tabulated
formdeleted text begin.deleted text endnew text begin;
new text end

deleted text begin (f)deleted text endnew text begin (6)new text end inquire into the methods of assessment and taxation and ascertain whether the
assessors faithfully discharge their dutiesdeleted text begin.deleted text endnew text begin; and
new text end

deleted text begin (g)deleted text endnew text begin (7)new text end assist local assessors in determining the estimated market value of industrial
special-use property. For purposes of this deleted text beginparagraphdeleted text endnew text begin clausenew text end, "industrial special-use property"
means property that:

deleted text begin (1)deleted text end new text begin(i) new text endis designed and equipped for a particular type of industry;

deleted text begin (2)deleted text end new text begin(ii) new text endis not easily adapted to some other use due to the unique nature of the facilities;

deleted text begin (3)deleted text end new text begin(iii) new text endhas facilities totaling at least 75,000 square feet in size; and

deleted text begin (4)deleted text end new text begin(iv) new text endhas a total estimated market value of $10,000,000 or greater based on the
assessor's preliminary determination.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2018, section 270C.89, subdivision 1, is amended to read:


Subdivision 1.

Initial report.

Each county assessor shall file deleted text beginby April 1deleted text end with the
commissioner a copy of deleted text beginthe abstractdeleted text endnew text begin preliminary assessment information that the
commissioner may require under section 270C.85, subdivision 2, clause (4),
new text end that will be
acted upon by the local and county boards of review. deleted text beginThe abstract must list the real and
personal property in the county itemized by assessment districts.
deleted text end The assessor of each county
in the state shall file with the commissioner, within ten working days following final action
of the local board of review or equalization and within five days following final action of
the county board of equalization, any changes made by the local or county board. deleted text beginThe
information must be filed in the manner prescribed by the commissioner.
deleted 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

Sec. 3.

Minnesota Statutes 2018, section 270C.89, subdivision 2, is amended to read:


Subd. 2.

Final report.

The final deleted text beginabstract of assessmentsdeleted text endnew text begin assessment informationnew text end after
adjustments by the State Board of Equalization and inclusion of any omitted property shall
be deleted text beginsubmitteddeleted text endnew text begin reportednew text end to the commissioner deleted text beginon or before September 1 of each calendar yeardeleted text endnew text begin
under section 270C.85, subdivision 2, clause (4)
new text end. deleted text beginThe final abstract must separately report
the captured tax capacity of tax increment financing districts under section 469.177,
subdivision 2
, the areawide net tax capacity contribution values determined under sections
276A.05, subdivision 1, and 473F.07, subdivision 1, and the value subject to the power line
credit under section 273.42.
deleted 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

Sec. 4.

Minnesota Statutes 2018, section 270C.91, is amended to read:


270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY;
DUTIES OF COUNTY AUDITOR.

A record of all proceedings of the commissioner affecting any change in the net tax
capacity of any property, as revised by the State Board of Equalization, shall be kept by the
commissioner and a copy thereof, duly certified, shall be mailed each year to the auditor of
each county wherein such property is situated, on or before June 30 deleted text beginor 30 days after
submission of the abstract required by section 270C.89, whichever is later
deleted text end. This record shall
specify the amounts or amount, or both, added to or deducted from the net tax capacity of
the real property of each of the several towns and cities, and of the real property not in towns
or cities, also the percent or amount of both, added to or deducted from the several classes
of personal property in each of the towns and cities, and also the amount added to or deducted
from the assessment of any person. The county auditor shall add to or deduct from such
tract or lot, or portion thereof, of any real property in the county the required percent or
amount, or both, on the net tax capacity thereof as it stood after equalized by the county
board, adding in each case a fractional sum of 50 cents or more, and deducting in each case
any fractional sum of less than 50 cents, so that no net tax capacity of any separate tract or
lot shall contain any fraction of a dollar; and add to, or deduct from, the several classes of
personal property in the county the required percent or amount, or both, on the net tax
capacity thereof as it stood after equalized by the county board, adding or deducting in
manner aforesaid any fractional sum so that no net tax capacity of any separate class of
personal property shall contain a fraction of a dollar, and add to or deduct from assessment
of any person, as they stood after equalization by the county board, the required amounts
to agree with the assessments as returned by the commissioner.

new text begin EFFECTIVE DATE. new text end

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

Sec. 5.

Minnesota Statutes 2018, section 273.061, subdivision 9, is amended to read:


Subd. 9.

Additional general duties.

Additional duties of the county assessor deleted text beginshall bedeleted text endnew text begin
are
new text end as follows:

(1) to make all assessments, based upon the appraised values reported by the local
assessors or assistants and the county assessor's own knowledge of the value of the property
assessed;

(2) to personally view and determine the value of any property deleted text beginwhichdeleted text endnew text begin thatnew text end because of
its type or character may be difficult for the local assessor to appraise;

(3) to make all changes ordered by the local boards of review, relative to the net tax
capacity of the property of any individual, firm or corporation after notice has been given
and hearings held as provided by law;

(4) to enter all assessments in the assessment books, furnished by the county auditor,
with each book and the tabular statements for each book in correct balance;

(5) to prepare all assessment cards, charts, maps and any other forms prescribed by the
commissioner of revenue;

(6) to attend the meeting of the county board of equalization; to investigate and report
on any assessment ordered by said board; to enter all changes made by said board in the
assessment books and prepare deleted text beginthe abstract of assessments for the commissioner of revenuedeleted text endnew text begin
information reported to the commissioner under section 270C.85, subdivision 2, clause (4)
new text end;
to enter all changes made by the State Board of Equalization in the assessment books; to
deduct all exemptions authorized by law from each assessment and certify to the county
auditor the taxable value of each parcel of land, as described and listed in the assessment
books by the county auditor, and the taxable value of the personal property of each person,
firm, or corporation assessed;

(7) to investigate and make recommendations relative to all applications for the abatement
of taxes or applications for the reduction of the net tax capacity of any property;new text begin and
new text end

(8) to perform all other duties relating to the assessment of property for the purpose of
taxation which may be required by the commissioner of revenue.

new text begin EFFECTIVE DATE. new text end

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

Sec. 6.

Minnesota Statutes 2018, section 273.0755, is amended to read:


273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.

(a) Beginning with the four-year period starting on July 1, 2000, every person licensed
by the state Board of Assessors at the Accredited Minnesota Assessor level or higher, shall
successfully complete a weeklong Minnesota laws course sponsored by the Department of
Revenue at least once in every four-year period. An assessor need not attend the course if
they successfully pass the test for the course.

(b) The commissioner of revenue may require that each county, and each city for which
the city assessor performs the duties of county assessor, have deleted text begin(i)deleted text endnew text begin (1)new text end a person on the assessor's
staff who is certified by the Department of Revenue in sales ratio calculations, deleted text begin(ii)deleted text endnew text begin (2)new text end an
officer or employee who is certified by the Department of Revenue in tax calculations, and
deleted text begin (iii)deleted text endnew text begin (3)new text end an officer or employee who is certified by the Department of Revenue in the proper
preparation of deleted text beginabstracts of assessment. The commissioner of revenue may require that each
county have an officer or employee who is certified by the Department of Revenue in the
proper preparation of abstracts of tax lists
deleted text endnew text begin information reported to the commissioner under
section 270C.85, subdivision 2, clause (4)
new text end. Certifications under this paragraph expire after
four years.

(c) Beginning with the four-year educational licensing period starting on July 1, 2004,
every Minnesota assessor licensed by the State Board of Assessors must attend and participate
in a seminar that focuses on ethics, professional conduct and the need for standardized
assessment practices developed and presented by the commissioner of revenue. This
requirement must be met at least once in every subsequent four-year period. This requirement
applies to all assessors licensed for one year or more in the four-year period.

(d) When the commissioner of revenue determines that an individual or board that
performs functions related to property tax administration has performed those functions in
a manner that is not uniform or equitable, the commissioner may require that the individual
or members of the board complete supplemental training. The commissioner may not require
that an individual complete more than 32 hours of supplemental training pursuant to this
paragraph. If the individual is required to complete supplemental training due to that
individual's membership on a local or county board of appeal and equalization, the
commissioner may not require that the individual complete more than two hours of
supplemental training.

new text begin EFFECTIVE DATE. new text end

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

Sec. 7.

Minnesota Statutes 2018, section 273.113, subdivision 3, is amended to read:


Subd. 3.

Reimbursement for lost revenue.

The county auditor shall certify to the
commissioner of revenuedeleted text begin, as part of the abstracts of tax lists required to be filed with the
commissioner
deleted text end under section deleted text begin275.29deleted text endnew text begin 270C.85, subdivision 2, clause (4)new text end, the amount of tax
lost to the county from the property tax credit under subdivision 2. Any prior year adjustments
must also be certified deleted text beginin the abstracts of tax listsdeleted text end. The commissioner of revenue shall review
the certifications to determine their accuracy. The commissioner may make the changes in
the certification that are considered necessary or return a certification to the county auditor
for corrections. The commissioner shall reimburse each taxing district, other than school
districts, for the taxes lost. The payments must be made at the time provided in section
473H.10 for payment to taxing jurisdictions in the same proportion that the ad valorem tax
is distributed. Reimbursements to school districts must be made as provided in section
273.1392. The amount necessary to make the reimbursements under this section is annually
appropriated from the general fund to the commissioner of revenue.

new text begin EFFECTIVE DATE. new text end

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

Sec. 8.

Minnesota Statutes 2018, section 273.119, subdivision 2, is amended to read:


Subd. 2.

Reimbursement for lost revenue.

The county may transfer money from the
county conservation account created in section 40A.152 to the county revenue fund to
reimburse the fund for the cost of the property tax credit. The county auditor shall certify
to the commissioner of revenuedeleted text begin, as part of the abstracts of tax lists required to be filed with
the commissioner
deleted text end under section deleted text begin275.29deleted text endnew text begin 270C.85, subdivision 2, clause (4)new text end, the amount of
tax lost to the county from the property tax credit under subdivision 1 and the extent that
the tax lost exceeds funds available in the county conservation account. Any prior year
adjustments must also be certified deleted text beginin the abstracts of tax listsdeleted text end. The commissioner of revenue
shall review the certifications to determine their accuracy. The commissioner may make
the changes in the certification that are considered necessary or return a certification to the
county auditor for corrections. The commissioner shall reimburse each taxing district, other
than school districts, from the Minnesota conservation fund under section 40A.151 for the
taxes lost in excess of the county account. The payments must be made at the time provided
in section 473H.10, subdivision 3, for payment to taxing jurisdictions in the same proportion
that the ad valorem tax is distributed.

new text begin EFFECTIVE DATE. new text end

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

Sec. 9.

Minnesota Statutes 2018, section 273.1231, subdivision 3, is amended to read:


Subd. 3.

Disaster or emergency area.

(a) "Disaster or emergency area" means a
geographic area for which:

(1)(i) the president of the United States, the secretary of agriculture, or the administrator
of the Small Business Administration has determined that a disaster exists pursuant to federal
law, or

(ii) a local emergency has been declared pursuant to section 12.29; and

(2) an application by the local unit of government requesting property tax relief under
this section has been received by the governor and approved by the executive council.

(b) The executive council must not approve an application unless:

(1) a completed disaster survey is included; and

(2) within the boundaries of the applicant, (i) the average damage for the buildings that
are damaged is at least $5,000, and (ii) either at least 25 taxable buildings were damaged,
or the total dollar amount of damage to all taxable buildings equals or exceeds one percent
of the total taxable market value of buildings for the applicant as reported to the commissioner
of revenue under section deleted text begin270C.89, subdivision 2deleted text endnew text begin 270C.85, subdivision 2, clause (4)new text end, for the
assessment in the year prior to the year of the damage.

new text begin EFFECTIVE DATE. new text end

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

Sec. 10.

Minnesota Statutes 2018, section 273.136, subdivision 2, is amended to read:


Subd. 2.

Reduction amounts submitted to county.

The commissioner of revenue shall
determine, not later than April 1 of each year, the amount of reduction resulting from section
273.135 in each county containing a tax relief area as defined by section 273.134, paragraph
(b), basing determinations on a review of deleted text beginabstracts of tax lists submitted by the county
auditors pursuant to section 275.29
deleted text endnew text begin information reported to the commissioner under section
270C.85, subdivision 2, clause (4)
new text end. The commissioner may make changes deleted text beginin the abstracts
of tax lists
deleted text end as deemed necessary. The commissioner of revenue, after such review, shall
submit to the St. Louis County auditor, on or before April 15, the amount of the first half
payment payable hereunder and on or before September 15 the amount of the second half
payment.

new text begin EFFECTIVE DATE. new text end

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

Sec. 11.

Minnesota Statutes 2018, section 273.1384, subdivision 2, is amended to read:


Subd. 2.

Agricultural homestead market value credit.

Property classified as agricultural
homestead under section 273.13, subdivision 23, paragraph (a), is eligible for an agricultural
credit. The credit is computed using the property's agricultural credit market value, defined
for this purpose as the property's market value excluding the market value of the house,
garage, and immediately surrounding one acre of land. The credit is equal to 0.3 percent of
the first $115,000 of the property's agricultural credit market value plus 0.1 percent of the
property's agricultural credit market value in excess of $115,000, subject to a maximum
credit of $490new text begin for a full agricultural homesteadnew text end. In the case of property that is classified as
part homestead and part nonhomestead solely because not all the owners occupy or farm
the property, not all the owners have qualifying relatives occupying or farming the property,
or solely because not all the spouses of owners occupy the property, the credit is computed
on the amount of agricultural credit market value corresponding to the percentage of
homesteadnew text begin, and the maximum credit equals $490 multiplied by the percentage of homesteadnew text end.
The percentage of homestead is equal to 100 divided by the number of owners of the property,
or, in the case of a trust, the number of grantors of the trust that owns the property.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes payable in 2019 and thereafter.
new text end

Sec. 12.

Minnesota Statutes 2018, section 273.1384, subdivision 3, is amended to read:


Subd. 3.

Credit reimbursements.

The county auditor shall determine the tax reductions
allowed under subdivision 2 within the county for each taxes payable year and shall certify
that amount to the commissioner of revenue deleted text beginas a part of the abstracts of tax lists submitted
by the county auditors under section 275.29
deleted text endnew text begin under section 270C.85, subdivision 2, clause
(4)
new text end. Any prior year adjustments shall also be certified deleted text beginon the abstracts of tax listsdeleted text end. The
commissioner shall review the certifications for accuracy, and may make such changes as
are deemed necessary, or return the certification to the county auditor for correction. The
credit under this section must be used to proportionately reduce the net tax capacity-based
property tax payable to each local taxing jurisdiction as provided in section 273.1393.

new text begin EFFECTIVE DATE. new text end

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

Sec. 13.

Minnesota Statutes 2018, section 273.1387, subdivision 3, is amended to read:


Subd. 3.

Credit reimbursements.

The county auditor shall determine the tax reductions
allowed under this section within the county for each taxes payable year and shall certify
that amount to the commissioner of revenue deleted text beginas a part of the abstracts of tax lists submitted
under section 275.29
deleted text endnew text begin under section 270C.85, subdivision 2, clause (4)new text end. Any prior year
adjustments shall also be certified deleted text beginon the abstracts of tax listsdeleted text end. The commissioner shall
review the certifications for accuracy, and may make such changes as are deemed necessary,
or return the certification to the county auditor for correction. The credit under this section
must be used to reduce the school district net tax capacity-based property tax as provided
in section 273.1393.

new text begin EFFECTIVE DATE. new text end

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

Sec. 14.

Minnesota Statutes 2018, section 273.18, is amended to read:


273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY
BY COUNTY AUDITORS.

(a) In every sixth year after the year 2010, the county auditor shall enter the description
of each tract of real property exempt by law from taxation, with the name of the owner, and
the assessor shall value and assess the same in the same manner that other real property is
valued and assessed, and shall designate in each case the purpose for which the property is
used.

(b) deleted text beginFor purposes of the apportionment of fire state aid under section 69.021, subdivision
7
,
deleted text end The county auditor shall include deleted text beginon the abstract of assessment of exempt real property
filed under this section
deleted text endnew text begin in the exempt property information that the commissioner may
require under section 270C.85, subdivision 2, clause (4)
new text end, the total number of acres of all
natural resources lands for which in lieu payments are made under sections 477A.11 to
477A.14. The assessor shall estimate its market value, provided that if the assessor is not
able to estimate the market value of the land on a per parcel basis, the assessor shall furnish
the commissioner of revenue with an estimate of the average value per acre of this land
within the county.

new text begin EFFECTIVE DATE. new text end

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

Sec. 15.

Minnesota Statutes 2018, section 274.14, is amended to read:


274.14 LENGTH OF SESSION; RECORD.

The board must meet after the second Friday in June on at least one meeting day and
may meet for up to ten consecutive meeting days. The actual meeting dates must be contained
on the valuation notices mailed to each property owner in the county as provided in section
273.121. For this purpose, "meeting days" is defined as any day of the week excluding
Sunday. At the board's discretion, "meeting days" may include Saturday. No action taken
by the county board of review after June 30 is valid, except for corrections permitted in
sections 273.01 and 274.01. The county auditor shall keep an accurate record of the
proceedings and orders of the board. The record must be published like other proceedings
of county commissioners. A copy of the published record must be sent to the commissioner
of revenuedeleted text begin, with the abstract of assessment required by section 274.16deleted text endnew text begin within five days
following final action of the county board of equalization
new text end.

For counties that conduct either regular board of review meetings or open book meetings,
at least one of the meeting days must include a meeting that does not end before 7:00 p.m.
For counties that require taxpayer appointments for the board of review, appointments must
include some available times that extend until at least 7:00 p.m. The county may have a
Saturday meeting in lieu of, or in addition to, the extended meeting times under this
paragraph.

new text begin EFFECTIVE DATE. new text end

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

Sec. 16.

Minnesota Statutes 2018, section 274.16, is amended to read:


274.16 CORRECTED LISTSdeleted text begin, ABSTRACTSdeleted text end.

The county assessor or, in Ramsey County, the official designated by the board of county
commissioners shall calculate the changes of the assessment lists determined by the county
board of equalization, and make corrections accordingly, in the real or personal lists, or
both, and shall make deleted text beginduplicate abstractsdeleted text endnew text begin duplicatesnew text end of them. One must be filed in the assessor's
office, and one must be forwarded to the commissioner of revenue as provided in section
270C.89.

new text begin EFFECTIVE DATE. new text end

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

Sec. 17.

Minnesota Statutes 2018, section 275.025, subdivision 1, is amended to read:


Subdivision 1.

Levy amount.

The state general levy is levied against
commercial-industrial property and seasonal residential recreational property, as defined
in this section. The state general levy for commercial-industrial property is $784,590,000
for taxes payable in 2018 and thereafter. The state general levy for seasonal-recreational
property is $44,190,000 for taxes payable in 2018 and thereafter. The tax under this section
is not treated as a local tax rate under section 469.177 and is not the levy of a governmental
unit under chapters 276A and 473F.

The commissioner shall increase or decrease the preliminary or final rate for a year as
necessary to account for errors and tax base changes that affected a preliminary or final rate
for either of the two preceding years. Adjustments are allowed to the extent that the necessary
information is available to the commissioner at the time the rates for a year must be certified,
and for the following reasons:

(1) an erroneous report of taxable value by a local official;

(2) an erroneous calculation by the commissioner; and

(3) an increase or decrease in taxable value for commercial-industrial or seasonal
residential recreational property reported deleted text beginon the abstracts of tax lists submitted under section
275.29 that was not reported on the abstracts of assessment submitted under section 270C.89
deleted text endnew text begin
to the commissioner under section 270C.85, subdivision 2, clause (4),
new text end for the same year.

The commissioner may, but need not, make adjustments if the total difference in the tax
levied for the year would be less than $100,000.

new text begin EFFECTIVE DATE. new text end

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

Sec. 18.

Minnesota Statutes 2018, section 290B.09, subdivision 1, is amended to read:


Subdivision 1.

Determination; payment.

The county auditor shall determine the total
current year's deferred amount of property tax under this chapter in the county, and deleted text beginsubmitdeleted text endnew text begin
report
new text end those amounts deleted text beginas part of the abstracts of tax lists submitted by the county auditors
under section 275.29
deleted text endnew text begin to the commissioner under section 270C.85, subdivision 2, clause (4)new text end.
The commissioner may make changes deleted text beginin the abstracts of tax listsdeleted text end as deemed necessary. The
commissioner of revenue, after such review, shall pay the deferred amount of property tax
to each county treasurer on or before August 31.

The county treasurer shall distribute as part of the October settlement the funds received
as if they had been collected as a part of the property tax.

new text begin EFFECTIVE DATE. new text end

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

Sec. 19.

Minnesota Statutes 2018, section 469.177, subdivision 1, is amended to read:


Subdivision 1.

Original net tax capacity.

(a) Upon or after adoption of a tax increment
financing plan, the auditor of any county in which the district is situated shall, upon request
of the authority, certify the original net tax capacity of the tax increment financing district
and that portion of the district overlying any subdistrict as described in the tax increment
financing plan and shall certify in each year thereafter the amount by which the original net
tax capacity has increased or decreased as a result of a change in tax exempt status of
property within the district and any subdistrict, reduction or enlargement of the district or
changes pursuant to subdivision 4. The auditor shall certify the amount within 30 days after
receipt of the request and sufficient information to identify the parcels included in the district.
The certification relates to the taxes payable year as provided in subdivision 6.

(b) If the classification under section 273.13 of property located in a district changes to
a classification that has a different assessment ratio, the original net tax capacity of that
property must be redetermined at the time when its use is changed as if the property had
originally been classified in the same class in which it is classified after its use is changed.

(c) The amount to be added to the original net tax capacity of the district as a result of
previously tax exempt real property within the district becoming taxable equals the net tax
capacity of the real property as most recently assessed pursuant to deleted text beginsection 273.18deleted text endnew text begin information
reported to the commissioner under section 270C.85, subdivision 2, clause (4),
new text end or, if that
assessment was made more than one year prior to the date of title transfer rendering the
property taxable, the net tax capacity assessed by the assessor at the time of the transfer. If
improvements are made to tax exempt property after the municipality approves the district
and before the parcel becomes taxable, the assessor shall, at the request of the authority,
separately assess the estimated market value of the improvements. If the property becomes
taxable, the county auditor shall add to original net tax capacity, the net tax capacity of the
parcel, excluding the separately assessed improvements. If substantial taxable improvements
were made to a parcel after certification of the district and if the property later becomes tax
exempt, in whole or part, as a result of the authority acquiring the property through
foreclosure or exercise of remedies under a lease or other revenue agreement or as a result
of tax forfeiture, the amount to be added to the original net tax capacity of the district as a
result of the property again becoming taxable is the amount of the parcel's value that was
included in original net tax capacity when the parcel was first certified. The amount to be
added to the original net tax capacity of the district as a result of enlargements equals the
net tax capacity of the added real property as most recently certified by the commissioner
of revenue as of the date of modification of the tax increment financing plan pursuant to
section 469.175, subdivision 4.

(d) If the net tax capacity of a property increases because the property no longer qualifies
under the Minnesota Agricultural Property Tax Law, section 273.111; the Minnesota Open
Space Property Tax Law, section 273.112; or the Metropolitan Agricultural Preserves Act,
chapter 473H, the Rural Preserve Property Tax Program under section 273.114, or because
platted, unimproved property is improved or market value is increased after approval of the
plat under section 273.11, subdivision 14a or 14b, the increase in net tax capacity must be
added to the original net tax capacity. If the net tax capacity of a property increases because
the property no longer qualifies for the homestead market value exclusion under section
273.13, subdivision 35, the increase in net tax capacity must be added to original net tax
capacity if the original construction of the affected home was completed before the date the
assessor certified the original net tax capacity of the district.

(e) The amount to be subtracted from the original net tax capacity of the district as a
result of previously taxable real property within the district becoming tax exempt or
qualifying in whole or part for an exclusion from taxable market value, or a reduction in
the geographic area of the district, shall be the amount of original net tax capacity initially
attributed to the property becoming tax exempt, being excluded from taxable market value,
or being removed from the district. If the net tax capacity of property located within the tax
increment financing district is reduced by reason of a court-ordered abatement, stipulation
agreement, voluntary abatement made by the assessor or auditor or by order of the
commissioner of revenue, the reduction shall be applied to the original net tax capacity of
the district when the property upon which the abatement is made has not been improved
since the date of certification of the district and to the captured net tax capacity of the district
in each year thereafter when the abatement relates to improvements made after the date of
certification. The county auditor may specify reasonable form and content of the request
for certification of the authority and any modification thereof pursuant to section 469.175,
subdivision 4
.

(f) If a parcel of property contained a substandard building or improvements described
in section 469.174, subdivision 10, paragraph (e), that were demolished or removed and if
the authority elects to treat the parcel as occupied by a substandard building under section
469.174, subdivision 10, paragraph (b), or by improvements under section 469.174,
subdivision 10
, paragraph (e), the auditor shall certify the original net tax capacity of the
parcel using the greater of (1) the current net tax capacity of the parcel, or (2) the estimated
market value of the parcel for the year in which the building or other improvements were
demolished or removed, but applying the classification rates for the current year.

(g) For a redevelopment district qualifying under section 469.174, subdivision 10,
paragraph (a), clause (4), as a qualified disaster area, the auditor shall certify the value of
the land as the original tax capacity for any parcel in the district that contains a building
that suffered substantial damage as a result of the disaster or emergency.

new text begin EFFECTIVE DATE. new text end

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

Sec. 20. new text beginREPEALER.
new text end

new text begin Minnesota Statutes 2018, section 275.29, 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 the day following final enactment.
new text end

APPENDIX

Repealed Minnesota Statutes: 19-2908

275.29 ABSTRACTS TO COMMISSIONER OF REVENUE.

Not later than March 31, in each year, the county auditor shall make and transmit to the commissioner of revenue, in such form as may be prescribed by the commissioner of revenue, complete abstracts of the tax lists of the county, showing the number of acres of land assessed; its value, including the structures thereon; the value of town and city lots, including structures; the total value of all taxable personal property in the several assessment districts; the aggregate amount of all taxable property in the county, and the total amount of taxes levied therein for state, county, town, and all other purposes for that year.