Minnesota Legislature
HF 2123
as introduced - 87th Legislature (2011 - 2012) Posted on 02/08/2012 12:04pm
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A bill for an act
relating to taxation; property; modifying the penalties for late payment; amending
Minnesota Statutes 2010, section 279.01, subdivision 1; repealing Minnesota
Statutes 2010, section 279.01, subdivision 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 279.01, subdivision 1, is amended to read:
Subdivision 1.
Due dates; penalties.
Except as provided in subdivision 3 deleted text begin or 4deleted text end , on
May 16 or 21 days after the postmark date on the envelope containing the property tax
statement, whichever is later, a penalty accrues and thereafter is charged upon all unpaid
taxes on real estate on the current lists in the hands of the county treasurer. The penalty is
at a rate of two percent deleted text begin on homestead propertydeleted text end until May 31 and four percent on June 1.
deleted text begin The penalty on nonhomestead property is at a rate of four percent until May 31 and eight
percent on June 1.deleted text end This penalty does not accrue until June 1 of each year, or 21 days after
the postmark date on the envelope containing the property tax statements, whichever is
later, on commercial use real property used for seasonal residential recreational purposes
and classified as class 1c or 4c, and on other commercial use real property classified as
class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
class 3a property is earned during the months of May, June, July, and August. In order
for the first half of the tax due on class 3a property to be paid after May 15 and before
June 1, or 21 days after the postmark date on the envelope containing the property tax
statement, whichever is later, without penalty, the owner of the property must attach
an affidavit to the payment attesting to compliance with the income provision of this
subdivision. Thereafter, deleted text begin for both homestead and nonhomestead property,deleted text end on the first day
of each month beginning July 1, up to and including October 1 following, an additional
penalty of one percent for each month accrues and is charged on all such unpaid taxes
provided that if the due date was extended beyond May 15 as the result of any delay in
mailing property tax statements no additional penalty shall accrue if the tax is paid by the
extended due date. If the tax is not paid by the extended due date, then all penalties that
would have accrued if the due date had been May 15 shall be charged. When the taxes
against any tract or lot exceed $100, one-half thereof may be paid prior to May 16 or
21 days after the postmark date on the envelope containing the property tax statement,
whichever is later; and, if so paid, no penalty attaches; the remaining one-half may be
paid at any time prior to October 16 following, without penalty; but, if not so paid, then
a penalty of two percent accrues deleted text begin thereon for homestead property and a penalty of four
percent on nonhomestead propertydeleted text end . Thereafter, deleted text begin for homestead property,deleted text end on the first day
of November an additional penalty of deleted text begin fourdeleted text end new text begin two new text end percent accrues and on the first day of
December following, an additional penalty of two percent accrues and is charged on all
such unpaid taxes. deleted text begin Thereafter, for nonhomestead property, on the first day of November
and December following, an additional penalty of four percent for each month accrues
and is charged on all such unpaid taxes.deleted text end If one-half of such taxes are not paid prior to
May 16 or 21 days after the postmark date on the envelope containing the property tax
statement, whichever is later, the same may be paid at any time prior to October 16, with
accrued penalties to the date of payment added, and thereupon no penalty attaches to the
remaining one-half until October 16 following.
This section applies to payment of personal property taxes assessed against
improvements to leased property, except as provided by section 277.01, subdivision 3.
A county may provide by resolution that in the case of a property owner that has
multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
installments as provided in this subdivision.
The county treasurer may accept payments of more or less than the exact amount of
a tax installment due. Payments must be applied first to the oldest installment that is due
but which has not been fully paid. If the accepted payment is less than the amount due,
payments must be applied first to the penalty accrued for the year or the installment being
paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
payment required as a condition for filing an appeal under section 278.03 or any other law,
nor does it affect the order of payment of delinquent taxes under section 280.39.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2012 and
thereafter.
new text end
Sec. 2. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2010, section 279.01, subdivision 4,
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 for taxes payable in 2012 and
thereafter.
new text end