1.1 	A bill for an act
1.2 	relating to taxation; property; making various policy and technical changes to 
1.3 	property tax and other miscellaneous provisions;amending Minnesota Statutes 
1.4 	2018, sections 138.053; 162.145, subdivision 3; 197.603, subdivision 2; 270.41, 
1.5 	subdivision 3; 270C.85, subdivision 2; 270C.89, subdivisions 1, 2; 270C.91; 
1.6 	272.115, subdivision 1; 273.061, subdivision 9; 273.0755; 273.113, subdivision 
1.7 	3; 273.119, subdivision 2; 273.1231, subdivision 3; 273.1245, subdivision 2; 
1.8 	273.136, subdivision 2; 273.1384, subdivisions 2, 3; 273.1387, subdivision 3; 
1.9 	273.18; 274.14; 274.16; 275.025, subdivision 1; 282.01, subdivision 6; 287.21, 
1.10 	subdivision 1; 290B.09, subdivision 1; 469.171, subdivision 4; 469.177, subdivision 
1.11 	1; 473H.08, subdivisions 1, 4, by adding a subdivision; Laws 2008, chapter 366, 
1.12 	article 5, section 33, as amended; Laws 2009, chapter 88, article 2, section 46, 
1.13 	subdivisions 1, as amended, 2, 3, as amended, 4, 5; Laws 2017, First Special 
1.14 	Session chapter 1, article 4, section 31; article 10, section 4; repealing Minnesota 
1.15 	Statutes 2018, section 275.29.
1.16 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.17 	ARTICLE 1
1.18 	PROPERTY TAXES

1.19 	Section 1. Minnesota Statutes 2018, section 138.053, is amended to read:
1.20 	138.053 COUNTY HISTORICAL SOCIETY; TAX LEVY; CITIES OR TOWNS.
1.21 	The governing body of any home rule charter or statutory city or town may annually 
1.22 	appropriate from its general fund an amount not to exceed 0.02418 percent of estimated 
1.23 	market value, derived from ad valorem taxes on property or other revenues, to be paid to 
1.24 	the historical society of its respective city, town, or county to be used for the promotion of 
1.25 	historical work and to aid in defraying the expenses of carrying on the historical work in 
1.26 	the city, town, or county. No city or town may appropriate any funds for the benefit of any 
2.1 	historical society unless the society is affiliated with and approved by the Minnesota 
2.2 	Historical Society.

2.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.4 	Sec. 2. Minnesota Statutes 2018, section 197.603, subdivision 2, is amended to read:
2.5 		Subd. 2.Records; data privacy. Pursuant to chapter 13 the county veterans service 
2.6 	officer is the responsible authority with respect to all records in the officer's custody. The 
2.7 	data on clients' applications for assistance is private data on individuals, as defined in section 
2.8 	13.02, subdivision 12. The county veterans service officer may disclose to the county assessor 
2.9 	private data necessary to determine a client's eligibility for the disabled veteran's homestead 
2.10 	market value exclusion under section 273.13, subdivision 34.

2.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.12 	Sec. 3. Minnesota Statutes 2018, section 273.1245, subdivision 2, is amended to read:
2.13 		Subd. 2.Disclosure. The assessor shall disclose the data described in subdivision 1 to 
2.14 	the commissioner of revenue as provided by law. The assessor shall also disclose all or 
2.15 	portions of the data described in subdivision 1 to:
2.16 	(1) the county treasurer solely for the purpose of proceeding under the Revenue Recapture 
2.17 	Act to recover personal property taxes owing.; and
2.18 	(2) the county veterans service officer for the purpose of determining a person's eligibility 
2.19 	for the disabled veteran's homestead market value exclusion under section 273.13, subdivision 
2.20 	34.

2.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

2.22 	Sec. 4. Minnesota Statutes 2018, section 282.01, subdivision 6, is amended to read:
2.23 		Subd. 6.Duties of commissioner after sale. (a) When any sale has been made by the 
2.24 	county auditor under sections 282.01 to 282.13, the auditor shall immediately certify to the 
2.25 	commissioner of revenue such information relating to such sale, on such forms as the 
2.26 	commissioner of revenue may prescribe as will enable the commissioner of revenue to 
2.27 	prepare an appropriate deed if the sale is for cash, or keep necessary records if the sale is 
2.28 	on terms; and not later than October 31 of each year the county auditor shall submit to the 
2.29 	commissioner of revenue a statement of all instances wherein any payment of principal, 
2.30 	interest, or current taxes on lands held under certificate, due or to be paid during the preceding 
2.31 	calendar years, are still outstanding at the time such certificate is made. When such statement 
3.1 	shows that a purchaser or the purchaser's assignee is in default, the commissioner of revenue 
3.2 	may instruct the county board of the county in which the land is located to cancel said 
3.3 	certificate of sale in the manner provided by subdivision 5, provided that upon 
3.4 	recommendation of the county board, and where the circumstances are such that the 
3.5 	commissioner of revenue after investigation is satisfied that the purchaser has made every 
3.6 	effort reasonable to make payment of both the annual installment and said taxes, and that 
3.7 	there has been no willful neglect on the part of the purchaser in meeting these obligations, 
3.8 	then the commissioner of revenue may extend the time for the payment for such period as 
3.9 	the commissioner may deem warranted, not to exceed one year. On payment in full of the 
3.10 	purchase price, appropriate conveyance in fee, in such form as may be prescribed by the 
3.11 	attorney general, shall be issued by the commissioner of revenue, which conveyance must 
3.12 	be recorded by the county and shall have the force and effect of a patent from the state 
3.13 	subject to easements and restrictions of record at the date of the tax judgment sale, including, 
3.14 	but without limitation, permits for telephone and electric power lines either by underground 
3.15 	cable or conduit or otherwise, sewer and water lines, highways, railroads, and pipe lines for 
3.16 	gas, liquids, or solids in suspension.
3.17 	(b) The commissioner of revenue shall issue an appropriate conveyance in fee when 
3.18 	approval from the county auditor is given based upon written confirmation from a licensed 
3.19 	closing agent, title insurer, or title insurance agent as specified in section 82.641. For purposes 
3.20 	of this paragraph, "written confirmation" means a written commitment or approval that the 
3.21 	funding for the conveyance is held in an escrow account available for disbursement upon 
3.22 	delivery of a conveyance. The conveyance issued by the commissioner of revenue shall not 
3.23 	be effective as a conveyance until it is recorded. The conveyance shall be issued to the 
3.24 	county auditor where the land is located. Upon receipt of the conveyance, the county auditor 
3.25 	shall hold the conveyance until the conveyance is requested from a licensed closing agent, 
3.26 	title insurer, or title insurance agent to settle and close on the conveyance. If a request for 
3.27 	the conveyance is not made within 30 days of the date the conveyance is issued by the 
3.28 	commissioner of revenue, the county auditor shall return the conveyance to the commissioner. 
3.29 	If the conveyance is delivered to the licensed closing agent, title insurer, or title insurance 
3.30 	agent and the closing does not occur within ten days of the request, the licensed closing 
3.31 	agent, title insurer, or title insurance agent shall immediately return the conveyance to the 
3.32 	county auditor and, upon receipt, the county auditor shall return the conveyance to the 
3.33 	commissioner of revenue. The commissioner of revenue shall cancel and destroy all 
3.34 	conveyances returned by the county auditor pursuant to this subdivision. The licensed closing 
3.35 	agent, title insurer, or title insurance agent must promptly record the conveyance after the 
4.1 	closing and must deliver an attested or certified copy to the county auditor and to the grantee 
4.2 	or grantees named on the conveyance.

4.3 	EFFECTIVE DATE. This section is effective for conveyances issued by the 
4.4 	commissioner of revenue after December 31, 2019.

4.5 	Sec. 5. Minnesota Statutes 2018, section 469.171, subdivision 4, is amended to read:
4.6 		Subd. 4.Restriction. The tax reductions provided by this section shall not apply to (1) 
4.7 	a facility the primary purpose of which is one of the following: retail food and beverage 
4.8 	services, automobile sales or service, or the provision of recreation or entertainment, or a 
4.9 	private or commercial golf course, country club, massage parlor, tennis club, skating facility 
4.10 	including roller skating, skateboard, and ice skating, racquet sports facility, including any 
4.11 	handball or racquetball court, hot tub facility, suntan facility, or racetrack; (2) property of 
4.12 	a public utility; (3) property used in the operation of a financial institution; (4) property 
4.13 	owned by a fraternal or veterans' organization; or (5) property of a business operating under 
4.14 	a franchise agreement that requires the business to be located in the state; except that tax 
4.15 	reductions may be provided to a retail food or beverage facility or an automobile sales or 
4.16 	service facility, or a business a retail food or beverage facility operating under a franchise 
4.17 	agreement that requires the business to be located in this state except for such a franchised 
4.18 	retail food or beverage facility.

4.19 	EFFECTIVE DATE. This section is effective the day following final enactment.

4.20 	Sec. 6. Minnesota Statutes 2018, section 473H.08, subdivision 1, is amended to read:
4.21 		Subdivision 1.Till expiration started. Agricultural preserves shall continue until either 
4.22 	the landowner or, the authority, or a state agency or governmental unit initiates expiration 
4.23 	as provided in this section.

4.24 	EFFECTIVE DATE. This section is effective the day following final enactment and 
4.25 	applies to any agricultural preserve where the previously required eight-year termination 
4.26 	period under Minnesota Statutes, section 473H.08, has not yet expired.

4.27 	Sec. 7. Minnesota Statutes 2018, section 473H.08, is amended by adding a subdivision to 
4.28 	read:
4.29 		Subd. 3a.Expiration for park and trail purposes. (a) An agricultural preserve expires 
4.30 	immediately when a state agency or other governmental unit purchases the property or 
4.31 	obtains an easement over the property for the purpose of creating or expanding a public 
4.32 	trail or public park. This subdivision applies only to the portion of the agricultural preserve 
5.1 	acquired for trail or park purposes, and any portion of the property not acquired for trail or 
5.2 	park purposes shall remain an agricultural preserve.
5.3 	(b) The acquiring state agency or governmental unit shall give notice to the authority as 
5.4 	provided in subdivision 4. The notice must specify the portion of the property being removed 
5.5 	from the agricultural preserve and the date on which that portion expires.

5.6 	EFFECTIVE DATE. This section is effective the day following final enactment and 
5.7 	applies to any agricultural preserve where the previously required eight-year termination 
5.8 	period under Minnesota Statutes, section 473H.08, has not yet expired.

5.9 	Sec. 8. Minnesota Statutes 2018, section 473H.08, subdivision 4, is amended to read:
5.10 		Subd. 4.Notice to others. Upon receipt of the notice provided in subdivision 2 or 3a, 
5.11 	or upon notice served by the authority as provided in subdivision 3, the authority shall 
5.12 	forward the original notice to the county recorder for recording, or to the registrar of titles 
5.13 	if the land is registered, and shall notify the county auditor, county assessor, the Metropolitan 
5.14 	Council, and the county soil and water conservation district of the date of expiration. 
5.15 	Designation as an agricultural preserve and all benefits and limitations accruing through 
5.16 	sections 473H.02 to 473H.17 for the preserve shall cease on the date of expiration. The 
5.17 	restrictive covenant contained in the application shall terminate on the date of expiration.

5.18 	EFFECTIVE DATE. This section is effective the day following final enactment and 
5.19 	applies to any agricultural preserve where the previously required eight-year termination 
5.20 	period under Minnesota Statutes, section 473H.08, has not yet expired.

5.21 	Sec. 9. Laws 2008, chapter 366, article 5, section 33, the effective date, as amended by 
5.22 	Laws 2013, chapter 143, article 4, section 35, is amended to read:

5.23 	EFFECTIVE DATE. This section is effective for taxes levied in 2008, payable in 2009, 
5.24 	and is repealed effective for taxes levied in 2018 2023, payable in 2019 2024, and thereafter.

5.25 	EFFECTIVE DATE. This section is effective beginning with taxes payable in 2020.

5.26 	Sec. 10. Laws 2009, chapter 88, article 2, section 46, subdivision 1, as amended by Laws 
5.27 	2013, chapter 143, article 4, section 36, is amended to read:
5.28 		Subdivision 1.Agreement. The city of Cloquet and Perch Lake Township, by resolution 
5.29 	of each of their governing bodies, may establish the Cloquet Area Fire and Ambulance 
5.30 	Special Taxing District for the purpose of providing fire or ambulance services, or both, 
5.31 	throughout the district. In this section, "municipality" means home rule charter and statutory 
6.1 	cities, towns, and Indian tribes. The district may exercise all the powers relating to fire and 
6.2 	ambulance services of the municipalities that receive fire or ambulance services, or both, 
6.3 	from the district. Upon application, any other municipality may join the district with the 
6.4 	agreement of the municipalities that comprise the district at the time of its application to 
6.5 	join.

6.6 	EFFECTIVE DATE. This section is effective upon compliance by the Cloquet Area 
6.7 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
6.8 	subdivision 3.

6.9 	Sec. 11. Laws 2009, chapter 88, article 2, section 46, subdivision 2, is amended to read:
6.10 		Subd. 2.Board. The Cloquet Area Fire and Ambulance Special Taxing District Board 
6.11 	is governed by a board made up initially of one or more elected officials of the governing 
6.12 	body of each participating municipality in the proportions set out in the establishing 
6.13 	resolution, subject to change as provided in the district's charter, if any, or in the district's 
6.14 	bylaws. Each municipality's representatives serve at the pleasure of that municipality's 
6.15 	governing body.

6.16 	EFFECTIVE DATE. This section is effective upon compliance by the  Cloquet Area 
6.17 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
6.18 	subdivision 3.

6.19 	Sec. 12. Laws 2009, chapter 88, article 2, section 46, subdivision 3, as amended by Laws 
6.20 	2013, chapter 143, article 4, section 37, is amended to read:
6.21 		Subd. 3.Tax. The district board may impose a property tax on taxable property as 
6.22 	provided in this subdivision to pay the costs of providing fire or ambulance services, or 
6.23 	both, throughout the district. The board shall annually determine the total amount of the 
6.24 	levy that is attributable to the cost of providing fire services and the cost of providing 
6.25 	ambulance services within the primary service area. For those municipalities that only 
6.26 	receive ambulance services, the costs for the provision of ambulance services shall be levied 
6.27 	against taxable property within those municipalities at a rate necessary not to exceed 0.019 
6.28 	percent of the estimated market value. For those municipalities that receive both fire and 
6.29 	ambulance services, the tax shall be imposed at a rate that does not exceed 0.2835 percent 
6.30 	of estimated market value.
6.31 	When a member municipality opts to receive fire service from the district or an additional 
6.32 	municipality becomes a member of the district, the cost of providing fire services to that 
6.33 	community shall be determined by the board and added to the maximum levy amount.
7.1 	Each county auditor of a county that contains a municipality subject to the tax under 
7.2 	this section must collect the tax and pay it to the Fire and Ambulance Special Taxing District. 
7.3 	The district may also impose other fees or charges as allowed by law for the provision of 
7.4 	fire and ambulance services.

7.5 	EFFECTIVE DATE. This section is effective upon compliance by the  Cloquet Area 
7.6 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
7.7 	subdivision 3.

7.8 	Sec. 13. Laws 2009, chapter 88, article 2, section 46, subdivision 4, is amended to read:
7.9 		Subd. 4.Public indebtedness. The district may incur debt in the manner provided for 
7.10 	in Minnesota Statutes, chapter 475, and the district shall be considered a municipality by 
7.11 	Minnesota Statutes, chapter 475, when necessary to accomplish its duties., as defined in 
7.12 	Minnesota Statutes, sections 475.51, subdivision 2, and 475.521, subdivision 1, paragraph 
7.13 	(c), and may issue certificates of indebtedness or capital notes in the manner provided for 
7.14 	a city under Minnesota Statutes, section 412.301, when necessary to accomplish its duties. 
7.15 	Any tax levied to pay debt of the district shall be levied in the amounts required and in 
7.16 	accordance with Minnesota Statutes, section 475.61. The debt service for debt, the proceeds 
7.17 	of which financed capital costs for ambulance service, shall be levied against taxable property 
7.18 	within those municipalities in the primary service area. The debt service for debt, the proceeds 
7.19 	of which financed capital costs for fire service, shall be levied against taxable property 
7.20 	within those municipalities receiving fire services.

7.21 	EFFECTIVE DATE. This section is effective upon compliance by the  Cloquet Area 
7.22 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
7.23 	subdivision 3.

7.24 	Sec. 14. Laws 2009, chapter 88, article 2, section 46, subdivision 5, is amended to read:
7.25 		Subd. 5.Withdrawal. Notice of intent to withdraw from participation in the district 
7.26 	may be given only in the month of January, with a minimum of twelve months notice of 
7.27 	intent to withdraw. Withdrawal becomes effective for taxes levied pursuant to subdivision 
7.28 	3 in the year when the notice is given. A property tax levied by the district on taxable 
7.29 	property located in a withdrawing municipality to make debt service payments for obligations 
7.30 	issued by the district pursuant to subdivision 4 shall remain in effect until the obligations 
7.31 	outstanding on the date of withdrawal are satisfied, including any property tax levied in 
7.32 	connection with a refunding of such obligations. The district and its members may develop 
7.33 	and agree upon other continuing obligations after withdrawal of a municipality.

8.1 	EFFECTIVE DATE. This section is effective upon compliance by the  Cloquet Area 
8.2 	Fire and Ambulance Special Taxing District Board with Minnesota Statutes, section 645.021, 
8.3 	subdivision 3.

8.4 	Sec. 15. Laws 2017, First Special Session chapter 1, article 4, section 31, is amended to 
8.5 	read:
8.6 	Sec. 31. APPROPRIATION; FIRE REMEDIATION GRANTS.
 8.7 	$1,392,258 is appropriated in fiscal year 2018 from the general fund to the commissioner 
8.8 	of public safety for grants to remediate the effects of fires in the city of Melrose on September 
8.9 	8, 2016. The commissioner must allocate the grants as follows:
8.10 	(1) $1,296,458 $1,381,258 to the city of Melrose; and
8.11 	(2) $95,800 $11,000 to Stearns County.
8.12 	A grant recipient must use the money appropriated under this section for remediation 
8.13 	costs, including disaster recovery, infrastructure, reimbursement for emergency personnel 
8.14 	costs, reimbursement for equipment costs, and reimbursements for property tax abatements, 
8.15 	incurred by public or private entities as a result of the fires. This is a onetime appropriation 
8.16 	and is available until June 30, 2018 2021.

8.17 	EFFECTIVE DATE. This section is effective the day following final enactment.

8.18 	Sec. 16. Laws 2017, First Special Session chapter 1, article 10, section 4, the effective 
8.19 	date, is amended to read:

8.20 	EFFECTIVE DATE; APPLICATION. This section is effective for applications and 
8.21 	certifications made in 2018 and thereafter, except the repeal of the exclusion of land under 
8.22 	item (iii) is effective retroactively for payments due under Minnesota Statutes, section 
8.23 	290C.08, beginning for payments due to be made in 2014. In order to qualify for retroactive 
8.24 	payments, the following requirements must be met: (1) the owner of land exceeding 60,000 
8.25 	acres that is subject to a single conservation easement funded under Minnesota Statutes, 
8.26 	section 97A.056 or a comparable permanent easement conveyed to a governmental or 
8.27 	nonprofit entity, must submit an application to the commissioner of revenue, in a form and 
8.28 	manner and at a time acceptable to the commissioner, establishing that the affected property 
8.29 	and its use met the requirement of Minnesota Statutes, chapter 290C, as amended by this 
8.30 	section; (2) the owner and each county in which the land is located must certify to the 
8.31 	commissioner that no petitions challenging the market value of the property are pending 
8.32 	under Minnesota Statutes, chapter 278; and (3) the requirements of clauses (1) and (2) must 
9.1 	be satisfied by October 1, 2017. No interest accrues on payment under this section for 
9.2 	periods before November 1, 2017.

9.3 	EFFECTIVE DATE. This section is effective retroactively for certifications made in 
9.4 	2018 and thereafter.

9.5 	ARTICLE 2
9.6 	DEPARTMENT OF REVENUE; PROPERTY TAX; POLICY CHANGES

9.7 	Section 1. Minnesota Statutes 2018, section 162.145, subdivision 3, is amended to read:
9.8 		Subd. 3.Administration. (a) Subject to funds made available by law, the commissioner 
9.9 	shall allocate all funds as provided in subdivision 4 and shall notify, by June 1, certify to
9.10 	the commissioner of revenue the amounts to be paid.
9.11 	(b) Following notification certification from the commissioner of transportation, the 
9.12 	commissioner of revenue shall distribute the specified funds to cities in the same manner 
9.13 	as local government aid under chapter 477A. An appropriation to the commissioner of 
9.14 	transportation under this section is available to the commissioner of revenue for the purposes 
9.15 	specified in this paragraph.
9.16 	(c) Notwithstanding other law to the contrary, in order to receive distributions under 
9.17 	this section, a city must conform to the standards in section 477A.017, subdivision 2. A city 
9.18 	that receives funds under this section must make and preserve records necessary to show 
9.19 	that the funds are spent in compliance with subdivision 4.

9.20 	EFFECTIVE DATE. This section is effective for aids payable in 2019 and thereafter.

9.21 	Sec. 2. Minnesota Statutes 2018, section 270.41, subdivision 3, is amended to read:
9.22 		Subd. 3.Assessor sanctions; refusal to license. (a) Following a recommendation from 
9.23 	the commissioner of revenue, the board may (i) refuse to grant or renew, or may suspend 
9.24 	or revoke, a license of an applicant or licensee, or (ii) censure, warn, or fine any licensed 
9.25 	assessor, or any other person employed by an assessment jurisdiction or contracting with 
9.26 	an assessment jurisdiction for the purpose of valuing or classifying property for property 
9.27 	tax purposes, for any of the following causes or acts:
9.28 	(1) failure to complete required training;
9.29 	(2) inefficiency or neglect of duty;
10.1 	(3) failure to comply with the Code of Conduct and Ethics for Licensed Minnesota 
10.2 	Assessors adopted by the board pursuant to Laws 2005, First Special Session chapter 3, 
10.3 	article 1, section 38;
10.4 	(4) conviction of a crime involving moral turpitude;
10.5 	(5) failure to faithfully and fully perform his or her duties through malfeasance, 
10.6 	misfeasance, or nonfeasance; or
10.7 	(6) any other cause or act that in the board's opinion warrants a refusal to issue a license 
10.8 	or the imposition of a sanction provided under this subdivision.
10.9 	(b) When appropriate for the level of infraction, a written warning must be given to 
10.10 	assessors who have no prior identified infractions. The warning must identify the infraction 
10.11 	and, as appropriate, detail future expectations of performance and behavior. Fines must not 
10.12 	exceed $1,000 for the first occurrence and must not exceed $3,000 for each occurrence 
10.13 	thereafter, and suspensions must not exceed one year for each occurrence, depending in 
10.14 	each case upon the severity of the infraction and the level of negligence or intent. The 
10.15 	commissioner of revenue shall give notice to an applicant or licensee of the commissioner's 
10.16 	recommendation that the board impose sanctions or refuse to grant or renew a license. An 
10.17 	action by the board to impose a sanction fine, to suspend or revoke a license, or to refuse 
10.18 	to grant or renew a license is subject to review in a contested case hearing under chapter 
10.19 	14. A licensee must submit a request for a hearing to the board within 30 days of the notice 
10.20 	date of the commissioner's recommendation for sanctions or for refusal to grant or renew 
10.21 	a license.

10.22 	EFFECTIVE DATE. This section is effective for sanctions or refusals to grant or renew 
10.23 	a license recommended by the commissioner of revenue after June 30, 2019.

10.24 	Sec. 3. Minnesota Statutes 2018, section 272.115, subdivision 1, is amended to read:
10.25 		Subdivision 1.Requirement. Except as otherwise provided in subdivision 5, 6, or 7, 
10.26 	whenever any real estate is sold for a consideration in excess of $1,000 $3,000, whether by 
10.27 	warranty deed, quitclaim deed, contract for deed or any other method of sale, the grantor, 
10.28 	grantee or the legal agent of either shall file a certificate of value with the county auditor 
10.29 	in the county in which the property is located when the deed or other document is presented 
10.30 	for recording. Contract for deeds are subject to recording under section 507.235, subdivision 
10.31 	1. Value shall, in the case of any deed not a gift, be the amount of the full actual consideration 
10.32 	thereof, paid or to be paid, including the amount of any lien or liens assumed. The items 
10.33 	and value of personal property transferred with the real property must be listed and deducted 
11.1 	from the sale price. The certificate of value shall include the classification to which the 
11.2 	property belongs for the purpose of determining the fair market value of the property, and 
11.3 	shall include any proposed change in use of the property known to the person filing the 
11.4 	certificate that could change the classification of the property. The certificate shall include 
11.5 	financing terms and conditions of the sale which are necessary to determine the actual, 
11.6 	present value of the sale price for purposes of the sales ratio study. If the property is being 
11.7 	acquired as part of a like-kind exchange under section 1031 of the Internal Revenue Code 
11.8 	of 1986, as amended through December 31, 2006, that must be indicated on the certificate. 
11.9 	The commissioner of revenue shall promulgate administrative rules specifying the financing 
11.10 	terms and conditions which must be included on the certificate. The certificate of value 
11.11 	must include the Social Security number or the federal employer identification number of 
11.12 	the grantors and grantees. However, a married person who is not an owner of record and 
11.13 	who is signing a conveyance instrument along with the person's spouse solely to release 
11.14 	and convey their marital interest, if any, in the real property being conveyed is not a grantor 
11.15 	for the purpose of the preceding sentence. A statement in the deed that is substantially in 
11.16 	the following form is sufficient to allow the county auditor to accept a certificate for filing 
11.17 	without the Social Security number of the named spouse: "(Name) claims no ownership 
11.18 	interest in the real property being conveyed and is executing this instrument solely to release 
11.19 	and convey a marital interest, if any, in that real property." The identification numbers of 
11.20 	the grantors and grantees are private data on individuals or nonpublic data as defined in 
11.21 	section 13.02, subdivisions 9 and 12, but, notwithstanding that section, the private or 
11.22 	nonpublic data may be disclosed to the commissioner of revenue for purposes of tax 
11.23 	administration. The information required to be shown on the certificate of value is limited 
11.24 	to the information required as of the date of the acknowledgment on the deed or other 
11.25 	document to be recorded.

11.26 	EFFECTIVE DATE. This section is effective for certificates of value filed after 
11.27 	December 31, 2019.

11.28 	Sec. 4. Minnesota Statutes 2018, section 287.21, subdivision 1, is amended to read:
11.29 		Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument 
11.30 	by which any real property in this state is granted, assigned, transferred, or otherwise 
11.31 	conveyed. The tax applies against the net consideration. For purposes of the tax, the 
11.32 	conversion of a corporation to a limited liability company, a limited liability company to a 
11.33 	corporation, a partnership to a limited partnership, a limited partnership to another limited 
11.34 	partnership or other entity, or a similar conversion of one entity to another does not grant, 
11.35 	assign, transfer, or convey real property.
12.1 	(b) The tax is determined in the following manner: (1) when transfers are made by 
12.2 	instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is 
12.3 	$1.65; (2) when there is no consideration or when the consideration, exclusive of the value 
12.4 	of any lien or encumbrance remaining thereon at the time of sale, is $500 $3,000 or less, 
12.5 	the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or 
12.6 	encumbrance remaining at the time of sale, exceeds $500 $3,000, the tax is .0033 of the net 
12.7 	consideration.
12.8 	(c) If, within six months from the date of a designated transfer, an ownership interest in 
12.9 	the grantee entity is transferred by an initial owner to any person or entity with the result 
12.10 	that the designated transfer would not have been a designated transfer if made to the grantee 
12.11 	entity with its subsequent ownership, then a tax is imposed at .0033 of the net consideration 
12.12 	for the designated transfer. If the subsequent transfer of ownership interests was reasonably 
12.13 	expected at the time of the designated transfer, the applicable penalty under section 287.31, 
12.14 	subdivision 1, must be paid. The deed tax imposed under this paragraph is due within 30 
12.15 	days of the subsequent transfer that caused the tax to be imposed under this paragraph. 
12.16 	Involuntary transfers of ownership shall not be considered transfers of ownership under this 
12.17 	paragraph. The commissioner may adopt rules defining the types of transfers to be considered 
12.18 	involuntary.
12.19 	(d) The tax is due at the time a taxable deed or instrument is presented for recording, 
12.20 	except as provided in paragraph (c). The commissioner may require the tax to be documented 
12.21 	in a manner prescribed by the commissioner, and may require that the documentation be 
12.22 	attached to and recorded as part of the deed or instrument. The county recorder or registrar 
12.23 	of titles shall accept the attachment for recording as part of the deed or instrument and may 
12.24 	not require, as a condition of recording a deed or instrument, evidence that a transfer is a 
12.25 	designated transfer in addition to that required by the commissioner. Such an attachment 
12.26 	shall not, however, provide actual or constructive notice of the information contained therein 
12.27 	for purposes of determining any interest in the real property. The commissioner shall 
12.28 	prescribe the manner in which the tax due under paragraph (c) is to be paid and may require 
12.29 	grantees of designated transfers to file with the commissioner subsequent statements verifying 
12.30 	that the tax provided under paragraph (c) does not apply.

12.31 	EFFECTIVE DATE. This section is effective for deeds recorded after December 31, 
12.32 	2019.

13.1 	ARTICLE 3
13.2 	DEPARTMENT OF REVENUE; PROPERTY TAXES; TECHNICAL CHANGES

13.3 	Section 1. Minnesota Statutes 2018, section 270C.85, subdivision 2, is amended to read:
13.4 		Subd. 2.Powers and duties. The commissioner shall have and exercise the following 
13.5 	powers and duties in administering the property tax laws.:
13.6 	(a) (1) confer with, advise, and give the necessary instructions and directions to local 
13.7 	assessors and local boards of review throughout the state as to their duties under the laws 
13.8 	of the state.;
13.9 	(b) (2) direct proceedings, actions, and prosecutions to be instituted to enforce the laws 
13.10 	relating to the liability and punishment of public officers and officers and agents of 
13.11 	corporations for failure or negligence to comply with the provisions of the property tax 
13.12 	laws, and cause complaints to be made against local assessors, members of boards of 
13.13 	equalization, members of boards of review, or any other assessing or taxing officer, to the 
13.14 	proper authority, for their removal from office for misconduct or negligence of duty.;
13.15 	(c) (3) require county attorneys to assist in the commencement of prosecutions in actions 
13.16 	or proceedings for removal, forfeiture, and punishment, for violation of the property tax 
13.17 	laws in their respective districts or counties.;
13.18 	(d) (4) require town, city, county, and other public officers to report and certify 
13.19 	information, at the parcel level or in the aggregate, as to the assessment and taxation of real 
13.20 	and personal property, and such other information as may be needful in the work of the 
13.21 	commissioner, in such form as the commissioner may prescribe. The commissioner shall 
13.22 	prescribe the content, format, manner, and time of filing of all required reports and 
13.23 	certifications;
13.24 	(e) (5) transmit to the governor, on or before the third Monday in December of each 
13.25 	even-numbered year, and to each member of the legislature, on or before November 15 of 
13.26 	each even-numbered year, the report of the department for the preceding years, showing all 
13.27 	the taxable property subject to the property tax laws and the value of the same, in tabulated 
13.28 	form.;
13.29 	(f) (6) inquire into the methods of assessment and taxation and ascertain whether the 
13.30 	assessors faithfully discharge their duties.; and
13.31 	(g) (7) assist local assessors in determining the estimated market value of industrial 
13.32 	special-use property. For purposes of this paragraph clause, "industrial special-use property" 
13.33 	means property that:
14.1 	(1)(i) is designed and equipped for a particular type of industry;
14.2 	(2)(ii) is not easily adapted to some other use due to the unique nature of the facilities;
14.3 	(3)(iii) has facilities totaling at least 75,000 square feet in size; and
14.4 	(4)(iv) has a total estimated market value of $10,000,000 or greater based on the 
14.5 	assessor's preliminary determination.

14.6 	EFFECTIVE DATE. This section is effective the day following final enactment.

14.7 	Sec. 2. Minnesota Statutes 2018, section 270C.89, subdivision 1, is amended to read:
14.8 		Subdivision 1.Initial report. Each county assessor shall file by April 1 with the 
14.9 	commissioner a copy of the abstract preliminary assessment information that the 
14.10 	commissioner may require under section 270C.85, subdivision 2, clause (4), that will be 
14.11 	acted upon by the local and county boards of review. The abstract must list the real and 
14.12 	personal property in the county itemized by assessment districts. The assessor of each county 
14.13 	in the state shall file with the commissioner, within ten working days following final action 
14.14 	of the local board of review or equalization and within five days following final action of 
14.15 	the county board of equalization, any changes made by the local or county board. The 
14.16 	information must be filed in the manner prescribed by the commissioner.

14.17 	EFFECTIVE DATE. This section is effective the day following final enactment.

14.18 	Sec. 3. Minnesota Statutes 2018, section 270C.89, subdivision 2, is amended to read:
14.19 		Subd. 2.Final report. The final abstract of assessments assessment information after 
14.20 	adjustments by the State Board of Equalization and inclusion of any omitted property shall 
14.21 	be submitted reported to the commissioner on or before September 1 of each calendar year
14.22 	under section 270C.85, subdivision 2, clause (4). The final abstract must separately report 
14.23 	the captured tax capacity of tax increment financing districts under section 469.177, 
14.24 	subdivision 2, the areawide net tax capacity contribution values determined under sections 
14.25 	276A.05, subdivision 1, and 473F.07, subdivision 1, and the value subject to the power line 
14.26 	credit under section 273.42.

14.27 	EFFECTIVE DATE. This section is effective the day following final enactment.

15.1 	Sec. 4. Minnesota Statutes 2018, section 270C.91, is amended to read:
15.2 	270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; 
15.3 	DUTIES OF COUNTY AUDITOR.
15.4 	A record of all proceedings of the commissioner affecting any change in the net tax 
15.5 	capacity of any property, as revised by the State Board of Equalization, shall be kept by the 
15.6 	commissioner and a copy thereof, duly certified, shall be mailed each year to the auditor of 
15.7 	each county wherein such property is situated, on or before June 30 or 30 days after 
15.8 	submission of the abstract required by section 270C.89, whichever is later. This record shall 
15.9 	specify the amounts or amount, or both, added to or deducted from the net tax capacity of 
15.10 	the real property of each of the several towns and cities, and of the real property not in towns 
15.11 	or cities, also the percent or amount of both, added to or deducted from the several classes 
15.12 	of personal property in each of the towns and cities, and also the amount added to or deducted 
15.13 	from the assessment of any person. The county auditor shall add to or deduct from such 
15.14 	tract or lot, or portion thereof, of any real property in the county the required percent or 
15.15 	amount, or both, on the net tax capacity thereof as it stood after equalized by the county 
15.16 	board, adding in each case a fractional sum of 50 cents or more, and deducting in each case 
15.17 	any fractional sum of less than 50 cents, so that no net tax capacity of any separate tract or 
15.18 	lot shall contain any fraction of a dollar; and add to, or deduct from, the several classes of 
15.19 	personal property in the county the required percent or amount, or both, on the net tax 
15.20 	capacity thereof as it stood after equalized by the county board, adding or deducting in 
15.21 	manner aforesaid any fractional sum so that no net tax capacity of any separate class of 
15.22 	personal property shall contain a fraction of a dollar, and add to or deduct from assessment 
15.23 	of any person, as they stood after equalization by the county board, the required amounts 
15.24 	to agree with the assessments as returned by the commissioner.

15.25 	EFFECTIVE DATE. This section is effective the day following final enactment.

15.26 	Sec. 5. Minnesota Statutes 2018, section 273.061, subdivision 9, is amended to read:
15.27 		Subd. 9.Additional general duties. Additional duties of the county assessor shall be
15.28 	are as follows:
15.29 	(1) to make all assessments, based upon the appraised values reported by the local 
15.30 	assessors or assistants and the county assessor's own knowledge of the value of the property 
15.31 	assessed;
15.32 	(2) to personally view and determine the value of any property which that because of 
15.33 	its type or character may be difficult for the local assessor to appraise;
16.1 	(3) to make all changes ordered by the local boards of review, relative to the net tax 
16.2 	capacity of the property of any individual, firm or corporation after notice has been given 
16.3 	and hearings held as provided by law;
16.4 	(4) to enter all assessments in the assessment books, furnished by the county auditor, 
16.5 	with each book and the tabular statements for each book in correct balance;
16.6 	(5) to prepare all assessment cards, charts, maps and any other forms prescribed by the 
16.7 	commissioner of revenue;
16.8 	(6) to attend the meeting of the county board of equalization; to investigate and report 
16.9 	on any assessment ordered by said board; to enter all changes made by said board in the 
16.10 	assessment books and prepare the abstract of assessments for the commissioner of revenue
16.11 	information reported to the commissioner under section 270C.85, subdivision 2, clause (4); 
16.12 	to enter all changes made by the State Board of Equalization in the assessment books; to 
16.13 	deduct all exemptions authorized by law from each assessment and certify to the county 
16.14 	auditor the taxable value of each parcel of land, as described and listed in the assessment 
16.15 	books by the county auditor, and the taxable value of the personal property of each person, 
16.16 	firm, or corporation assessed;
16.17 	(7) to investigate and make recommendations relative to all applications for the abatement 
16.18 	of taxes or applications for the reduction of the net tax capacity of any property; and
16.19 	(8) to perform all other duties relating to the assessment of property for the purpose of 
16.20 	taxation which may be required by the commissioner of revenue.

16.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

16.22 	Sec. 6. Minnesota Statutes 2018, section 273.0755, is amended to read:
16.23 	273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.
16.24 	(a) Beginning with the four-year period starting on July 1, 2000, every person licensed 
16.25 	by the state Board of Assessors at the Accredited Minnesota Assessor level or higher, shall 
16.26 	successfully complete a weeklong Minnesota laws course sponsored by the Department of 
16.27 	Revenue at least once in every four-year period. An assessor need not attend the course if 
16.28 	they successfully pass the test for the course.
16.29 	(b) The commissioner of revenue may require that each county, and each city for which 
16.30 	the city assessor performs the duties of county assessor, have (i) (1) a person on the assessor's 
16.31 	staff who is certified by the Department of Revenue in sales ratio calculations, (ii) (2) an 
16.32 	officer or employee who is certified by the Department of Revenue in tax calculations, and 
17.1 	(iii) (3) an officer or employee who is certified by the Department of Revenue in the proper 
17.2 	preparation of abstracts of assessment. The commissioner of revenue may require that each 
17.3 	county have an officer or employee who is certified by the Department of Revenue in the 
17.4 	proper preparation of abstracts of tax lists information reported to the commissioner under 
17.5 	section 270C.85, subdivision 2, clause (4). Certifications under this paragraph expire after 
17.6 	four years.
17.7 	(c) Beginning with the four-year educational licensing period starting on July 1, 2004, 
17.8 	every Minnesota assessor licensed by the State Board of Assessors must attend and participate 
17.9 	in a seminar that focuses on ethics, professional conduct and the need for standardized 
17.10 	assessment practices developed and presented by the commissioner of revenue. This 
17.11 	requirement must be met at least once in every subsequent four-year period. This requirement 
17.12 	applies to all assessors licensed for one year or more in the four-year period.
17.13 	(d) When the commissioner of revenue determines that an individual or board that 
17.14 	performs functions related to property tax administration has performed those functions in 
17.15 	a manner that is not uniform or equitable, the commissioner may require that the individual 
17.16 	or members of the board complete supplemental training. The commissioner may not require 
17.17 	that an individual complete more than 32 hours of supplemental training pursuant to this 
17.18 	paragraph. If the individual is required to complete supplemental training due to that 
17.19 	individual's membership on a local or county board of appeal and equalization, the 
17.20 	commissioner may not require that the individual complete more than two hours of 
17.21 	supplemental training.

17.22 	EFFECTIVE DATE. This section is effective the day following final enactment.

17.23 	Sec. 7. Minnesota Statutes 2018, section 273.113, subdivision 3, is amended to read:
17.24 		Subd. 3.Reimbursement for lost revenue. The county auditor shall certify to the 
17.25 	commissioner of revenue, as part of the abstracts of tax lists required to be filed with the 
17.26 	commissioner under section 275.29 270C.85, subdivision 2, clause (4), the amount of tax 
17.27 	lost to the county from the property tax credit under subdivision 2. Any prior year adjustments 
17.28 	must also be certified in the abstracts of tax lists. The commissioner of revenue shall review 
17.29 	the certifications to determine their accuracy. The commissioner may make the changes in 
17.30 	the certification that are considered necessary or return a certification to the county auditor 
17.31 	for corrections. The commissioner shall reimburse each taxing district, other than school 
17.32 	districts, for the taxes lost. The payments must be made at the time provided in section 
17.33 	473H.10 for payment to taxing jurisdictions in the same proportion that the ad valorem tax 
17.34 	is distributed. Reimbursements to school districts must be made as provided in section 
18.1 	273.1392. The amount necessary to make the reimbursements under this section is annually 
18.2 	appropriated from the general fund to the commissioner of revenue.

18.3 	EFFECTIVE DATE. This section is effective the day following final enactment.

18.4 	Sec. 8. Minnesota Statutes 2018, section 273.119, subdivision 2, is amended to read:
18.5 		Subd. 2.Reimbursement for lost revenue. The county may transfer money from the 
18.6 	county conservation account created in section 40A.152 to the county revenue fund to 
18.7 	reimburse the fund for the cost of the property tax credit. The county auditor shall certify 
18.8 	to the commissioner of revenue, as part of the abstracts of tax lists required to be filed with 
18.9 	the commissioner under section 275.29 270C.85, subdivision 2, clause (4), the amount of 
18.10 	tax lost to the county from the property tax credit under subdivision 1 and the extent that 
18.11 	the tax lost exceeds funds available in the county conservation account. Any prior year 
18.12 	adjustments must also be certified in the abstracts of tax lists. The commissioner of revenue 
18.13 	shall review the certifications to determine their accuracy. The commissioner may make 
18.14 	the changes in the certification that are considered necessary or return a certification to the 
18.15 	county auditor for corrections. The commissioner shall reimburse each taxing district, other 
18.16 	than school districts, from the Minnesota conservation fund under section 40A.151 for the 
18.17 	taxes lost in excess of the county account. The payments must be made at the time provided 
18.18 	in section 473H.10, subdivision 3, for payment to taxing jurisdictions in the same proportion 
18.19 	that the ad valorem tax is distributed.

18.20 	EFFECTIVE DATE. This section is effective the day following final enactment.

18.21 	Sec. 9. Minnesota Statutes 2018, section 273.1231, subdivision 3, is amended to read:
18.22 		Subd. 3.Disaster or emergency area.  (a) "Disaster or emergency area" means a 
18.23 	geographic area for which:
18.24 	(1)(i) the president of the United States, the secretary of agriculture, or the administrator 
18.25 	of the Small Business Administration has determined that a disaster exists pursuant to federal 
18.26 	law, or
18.27 	(ii) a local emergency has been declared pursuant to section 12.29; and
18.28 	(2) an application by the local unit of government requesting property tax relief under 
18.29 	this section has been received by the governor and approved by the executive council.
18.30 	(b) The executive council must not approve an application unless:
18.31 	(1) a completed disaster survey is included; and
19.1 	(2) within the boundaries of the applicant, (i) the average damage for the buildings that 
19.2 	are damaged is at least $5,000, and (ii) either at least 25 taxable buildings were damaged, 
19.3 	or the total dollar amount of damage to all taxable buildings equals or exceeds one percent 
19.4 	of the total taxable market value of buildings for the applicant as reported to the commissioner 
19.5 	of revenue under section 270C.89, subdivision 2 270C.85, subdivision 2, clause (4), for the 
19.6 	assessment in the year prior to the year of the damage.

19.7 	EFFECTIVE DATE. This section is effective the day following final enactment.

19.8 	Sec. 10. Minnesota Statutes 2018, section 273.136, subdivision 2, is amended to read:
19.9 		Subd. 2.Reduction amounts submitted to county. The commissioner of revenue shall 
19.10 	determine, not later than April 1 of each year, the amount of reduction resulting from section 
19.11 	273.135 in each county containing a tax relief area as defined by section 273.134, paragraph 
19.12 	(b), basing determinations on a review of abstracts of tax lists submitted by the county 
19.13 	auditors pursuant to section 275.29 information reported to the commissioner under section 
19.14 	270C.85, subdivision 2, clause (4). The commissioner may make changes in the abstracts 
19.15 	of tax lists as deemed necessary. The commissioner of revenue, after such review, shall 
19.16 	submit to the St. Louis County auditor, on or before April 15, the amount of the first half 
19.17 	payment payable hereunder and on or before September 15 the amount of the second half 
19.18 	payment.

19.19 	EFFECTIVE DATE. This section is effective the day following final enactment.

19.20 	Sec. 11. Minnesota Statutes 2018, section 273.1384, subdivision 2, is amended to read:
19.21 		Subd. 2.Agricultural homestead market value credit. Property classified as agricultural 
19.22 	homestead under section 273.13, subdivision 23, paragraph (a), is eligible for an agricultural 
19.23 	credit. The credit is computed using the property's agricultural credit market value, defined 
19.24 	for this purpose as the property's market value excluding the market value of the house, 
19.25 	garage, and immediately surrounding one acre of land. The credit is equal to 0.3 percent of 
19.26 	the first $115,000 of the property's agricultural credit market value plus 0.1 percent of the 
19.27 	property's agricultural credit market value in excess of $115,000, subject to a maximum 
19.28 	credit of $490 for a full agricultural homestead. In the case of property that is classified as 
19.29 	part homestead and part nonhomestead solely because not all the owners occupy or farm 
19.30 	the property, not all the owners have qualifying relatives occupying or farming the property, 
19.31 	or solely because not all the spouses of owners occupy the property, the credit is computed 
19.32 	on the amount of agricultural credit market value corresponding to the percentage of 
19.33 	homestead, and the maximum credit equals $490 multiplied by the percentage of homestead. 
20.1 	The percentage of homestead is equal to 100 divided by the number of owners of the property, 
20.2 	or, in the case of a trust, the number of grantors of the trust that owns the property.

20.3 	EFFECTIVE DATE. This section is effective for taxes payable in 2019 and thereafter.

20.4 	Sec. 12. Minnesota Statutes 2018, section 273.1384, subdivision 3, is amended to read:
20.5 		Subd. 3.Credit reimbursements. The county auditor shall determine the tax reductions 
20.6 	allowed under subdivision 2 within the county for each taxes payable year and shall certify 
20.7 	that amount to the commissioner of revenue as a part of the abstracts of tax lists submitted 
20.8 	by the county auditors under section 275.29 under section 270C.85, subdivision 2, clause 
20.9 	(4). Any prior year adjustments shall also be certified on the abstracts of tax lists. The 
20.10 	commissioner shall review the certifications for accuracy, and may make such changes as 
20.11 	are deemed necessary, or return the certification to the county auditor for correction. The 
20.12 	credit under this section must be used to proportionately reduce the net tax capacity-based 
20.13 	property tax payable to each local taxing jurisdiction as provided in section 273.1393.

20.14 	EFFECTIVE DATE. This section is effective the day following final enactment.

20.15 	Sec. 13. Minnesota Statutes 2018, section 273.1387, subdivision 3, is amended to read:
20.16 		Subd. 3.Credit reimbursements. The county auditor shall determine the tax reductions 
20.17 	allowed under this section within the county for each taxes payable year and shall certify 
20.18 	that amount to the commissioner of revenue as a part of the abstracts of tax lists submitted 
20.19 	under section 275.29 under section 270C.85, subdivision 2, clause (4). Any prior year 
20.20 	adjustments shall also be certified on the abstracts of tax lists. The commissioner shall 
20.21 	review the certifications for accuracy, and may make such changes as are deemed necessary, 
20.22 	or return the certification to the county auditor for correction. The credit under this section 
20.23 	must be used to reduce the school district net tax capacity-based property tax as provided 
20.24 	in section 273.1393.

20.25 	EFFECTIVE DATE. This section is effective the day following final enactment.

20.26 	Sec. 14. Minnesota Statutes 2018, section 273.18, is amended to read:
20.27 	273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY 
20.28 	BY COUNTY AUDITORS.
20.29 	(a) In every sixth year after the year 2010, the county auditor shall enter the description 
20.30 	of each tract of real property exempt by law from taxation, with the name of the owner, and 
20.31 	the assessor shall value and assess the same in the same manner that other real property is 
21.1 	valued and assessed, and shall designate in each case the purpose for which the property is 
21.2 	used.
21.3 	(b) For purposes of the apportionment of fire state aid under section 69.021, subdivision 
21.4 	7, The county auditor shall include on the abstract of assessment of exempt real property 
21.5 	filed under this section in the exempt property information that the commissioner may 
21.6 	require under section 270C.85, subdivision 2, clause (4), the total number of acres of all 
21.7 	natural resources lands for which in lieu payments are made under sections 477A.11 to 
21.8 	477A.14. The assessor shall estimate its market value, provided that if the assessor is not 
21.9 	able to estimate the market value of the land on a per parcel basis, the assessor shall furnish 
21.10 	the commissioner of revenue with an estimate of the average value per acre of this land 
21.11 	within the county.

21.12 	EFFECTIVE DATE. This section is effective the day following final enactment.

21.13 	Sec. 15. Minnesota Statutes 2018, section 274.14, is amended to read:
21.14 	274.14 LENGTH OF SESSION; RECORD.
21.15 	The board must meet after the second Friday in June on at least one meeting day and 
21.16 	may meet for up to ten consecutive meeting days. The actual meeting dates must be contained 
21.17 	on the valuation notices mailed to each property owner in the county as provided in section 
21.18 	273.121. For this purpose, "meeting days" is defined as any day of the week excluding 
21.19 	Sunday. At the board's discretion, "meeting days" may include Saturday. No action taken 
21.20 	by the county board of review after June 30 is valid, except for corrections permitted in 
21.21 	sections 273.01 and 274.01. The county auditor shall keep an accurate record of the 
21.22 	proceedings and orders of the board. The record must be published like other proceedings 
21.23 	of county commissioners. A copy of the published record must be sent to the commissioner 
21.24 	of revenue, with the abstract of assessment required by section 274.16 within five days 
21.25 	following final action of the county board of equalization.
21.26 	For counties that conduct either regular board of review meetings or open book meetings, 
21.27 	at least one of the meeting days must include a meeting that does not end before 7:00 p.m. 
21.28 	For counties that require taxpayer appointments for the board of review, appointments must 
21.29 	include some available times that extend until at least 7:00 p.m. The county may have a 
21.30 	Saturday meeting in lieu of, or in addition to, the extended meeting times under this 
21.31 	paragraph.

21.32 	EFFECTIVE DATE. This section is effective the day following final enactment.

22.1 	Sec. 16. Minnesota Statutes 2018, section 274.16, is amended to read:
22.2 	274.16 CORRECTED LISTS, ABSTRACTS.
22.3 	The county assessor or, in Ramsey County, the official designated by the board of county 
22.4 	commissioners shall calculate the changes of the assessment lists determined by the county 
22.5 	board of equalization, and make corrections accordingly, in the real or personal lists, or 
22.6 	both, and shall make duplicate abstracts duplicates of them. One must be filed in the assessor's 
22.7 	office, and one must be forwarded to the commissioner of revenue as provided in section 
22.8 	270C.89.

22.9 	EFFECTIVE DATE. This section is effective the day following final enactment.

22.10 	Sec. 17. Minnesota Statutes 2018, section 275.025, subdivision 1, is amended to read:
22.11 		Subdivision 1.Levy amount. The state general levy is levied against 
22.12 	commercial-industrial property and seasonal residential recreational property, as defined 
22.13 	in this section. The state general levy for commercial-industrial property is $784,590,000 
22.14 	for taxes payable in 2018 and thereafter. The state general levy for seasonal-recreational 
22.15 	property is $44,190,000 for taxes payable in 2018 and thereafter. The tax under this section 
22.16 	is not treated as a local tax rate under section 469.177 and is not the levy of a governmental 
22.17 	unit under chapters 276A and 473F.
22.18 	The commissioner shall increase or decrease the preliminary or final rate for a year as 
22.19 	necessary to account for errors and tax base changes that affected a preliminary or final rate 
22.20 	for either of the two preceding years. Adjustments are allowed to the extent that the necessary 
22.21 	information is available to the commissioner at the time the rates for a year must be certified, 
22.22 	and for the following reasons:
22.23 	(1) an erroneous report of taxable value by a local official;
22.24 	(2) an erroneous calculation by the commissioner; and
22.25 	(3) an increase or decrease in taxable value for commercial-industrial or seasonal 
22.26 	residential recreational property reported on the abstracts of tax lists submitted under section 
22.27 	275.29 that was not reported on the abstracts of assessment submitted under section 270C.89
22.28 	to the commissioner under section 270C.85, subdivision 2, clause (4), for the same year.
22.29 	The commissioner may, but need not, make adjustments if the total difference in the tax 
22.30 	levied for the year would be less than $100,000.

22.31 	EFFECTIVE DATE. This section is effective the day following final enactment.

23.1 	Sec. 18. Minnesota Statutes 2018, section 290B.09, subdivision 1, is amended to read:
23.2 		Subdivision 1.Determination; payment. The county auditor shall determine the total 
23.3 	current year's deferred amount of property tax under this chapter in the county, and submit
23.4 	report those amounts as part of the abstracts of tax lists submitted by the county auditors 
23.5 	under section 275.29 to the commissioner under section 270C.85, subdivision 2, clause (4). 
23.6 	The commissioner may make changes in the abstracts of tax lists as deemed necessary. The 
23.7 	commissioner of revenue, after such review, shall pay the deferred amount of property tax 
23.8 	to each county treasurer on or before August 31.
23.9 	The county treasurer shall distribute as part of the October settlement the funds received 
23.10 	as if they had been collected as a part of the property tax.

23.11 	EFFECTIVE DATE. This section is effective the day following final enactment.

23.12 	Sec. 19. Minnesota Statutes 2018, section 469.177, subdivision 1, is amended to read:
23.13 		Subdivision 1.Original net tax capacity. (a) Upon or after adoption of a tax increment 
23.14 	financing plan, the auditor of any county in which the district is situated shall, upon request 
23.15 	of the authority, certify the original net tax capacity of the tax increment financing district 
23.16 	and that portion of the district overlying any subdistrict as described in the tax increment 
23.17 	financing plan and shall certify in each year thereafter the amount by which the original net 
23.18 	tax capacity has increased or decreased as a result of a change in tax exempt status of 
23.19 	property within the district and any subdistrict, reduction or enlargement of the district or 
23.20 	changes pursuant to subdivision 4. The auditor shall certify the amount within 30 days after 
23.21 	receipt of the request and sufficient information to identify the parcels included in the district. 
23.22 	The certification relates to the taxes payable year as provided in subdivision 6.
23.23 	(b) If the classification under section 273.13 of property located in a district changes to 
23.24 	a classification that has a different assessment ratio, the original net tax capacity of that 
23.25 	property must be redetermined at the time when its use is changed as if the property had 
23.26 	originally been classified in the same class in which it is classified after its use is changed.
23.27 	(c) The amount to be added to the original net tax capacity of the district as a result of 
23.28 	previously tax exempt real property within the district becoming taxable equals the net tax 
23.29 	capacity of the real property as most recently assessed pursuant to section 273.18 information 
23.30 	reported to the commissioner under section 270C.85, subdivision 2, clause (4), or, if that 
23.31 	assessment was made more than one year prior to the date of title transfer rendering the 
23.32 	property taxable, the net tax capacity assessed by the assessor at the time of the transfer. If 
23.33 	improvements are made to tax exempt property after the municipality approves the district 
24.1 	and before the parcel becomes taxable, the assessor shall, at the request of the authority, 
24.2 	separately assess the estimated market value of the improvements. If the property becomes 
24.3 	taxable, the county auditor shall add to original net tax capacity, the net tax capacity of the 
24.4 	parcel, excluding the separately assessed improvements. If substantial taxable improvements 
24.5 	were made to a parcel after certification of the district and if the property later becomes tax 
24.6 	exempt, in whole or part, as a result of the authority acquiring the property through 
24.7 	foreclosure or exercise of remedies under a lease or other revenue agreement or as a result 
24.8 	of tax forfeiture, the amount to be added to the original net tax capacity of the district as a 
24.9 	result of the property again becoming taxable is the amount of the parcel's value that was 
24.10 	included in original net tax capacity when the parcel was first certified. The amount to be 
24.11 	added to the original net tax capacity of the district as a result of enlargements equals the 
24.12 	net tax capacity of the added real property as most recently certified by the commissioner 
24.13 	of revenue as of the date of modification of the tax increment financing plan pursuant to 
24.14 	section 469.175, subdivision 4.
24.15 	(d) If the net tax capacity of a property increases because the property no longer qualifies 
24.16 	under the Minnesota Agricultural Property Tax Law, section 273.111; the Minnesota Open 
24.17 	Space Property Tax Law, section 273.112; or the Metropolitan Agricultural Preserves Act, 
24.18 	chapter 473H, the Rural Preserve Property Tax Program under section 273.114, or because 
24.19 	platted, unimproved property is improved or market value is increased after approval of the 
24.20 	plat under section 273.11, subdivision 14a or 14b, the increase in net tax capacity must be 
24.21 	added to the original net tax capacity. If the net tax capacity of a property increases because 
24.22 	the property no longer qualifies for the homestead market value exclusion under section 
24.23 	273.13, subdivision 35, the increase in net tax capacity must be added to original net tax 
24.24 	capacity if the original construction of the affected home was completed before the date the 
24.25 	assessor certified the original net tax capacity of the district.
24.26 	(e) The amount to be subtracted from the original net tax capacity of the district as a 
24.27 	result of previously taxable real property within the district becoming tax exempt or 
24.28 	qualifying in whole or part for an exclusion from taxable market value, or a reduction in 
24.29 	the geographic area of the district, shall be the amount of original net tax capacity initially 
24.30 	attributed to the property becoming tax exempt, being excluded from taxable market value, 
24.31 	or being removed from the district. If the net tax capacity of property located within the tax 
24.32 	increment financing district is reduced by reason of a court-ordered abatement, stipulation 
24.33 	agreement, voluntary abatement made by the assessor or auditor or by order of the 
24.34 	commissioner of revenue, the reduction shall be applied to the original net tax capacity of 
24.35 	the district when the property upon which the abatement is made has not been improved 
25.1 	since the date of certification of the district and to the captured net tax capacity of the district 
25.2 	in each year thereafter when the abatement relates to improvements made after the date of 
25.3 	certification. The county auditor may specify reasonable form and content of the request 
25.4 	for certification of the authority and any modification thereof pursuant to section 469.175, 
25.5 	subdivision 4.
25.6 	(f) If a parcel of property contained a substandard building or improvements described 
25.7 	in section 469.174, subdivision 10, paragraph (e), that were demolished or removed and if 
25.8 	the authority elects to treat the parcel as occupied by a substandard building under section 
25.9 	469.174, subdivision 10, paragraph (b), or by improvements under section 469.174, 
25.10 	subdivision 10, paragraph (e), the auditor shall certify the original net tax capacity of the 
25.11 	parcel using the greater of (1) the current net tax capacity of the parcel, or (2) the estimated 
25.12 	market value of the parcel for the year in which the building or other improvements were 
25.13 	demolished or removed, but applying the classification rates for the current year.
25.14 	(g) For a redevelopment district qualifying under section 469.174, subdivision 10, 
25.15 	paragraph (a), clause (4), as a qualified disaster area, the auditor shall certify the value of 
25.16 	the land as the original tax capacity for any parcel in the district that contains a building 
25.17 	that suffered substantial damage as a result of the disaster or emergency.

25.18 	EFFECTIVE DATE. This section is effective the day following final enactment.

25.19 	Sec. 20. REPEALER.
 25.20 	Minnesota Statutes 2018, section 275.29, is repealed.

25.21 	EFFECTIVE DATE. This section is effective the day following final enactment.

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.