PROPERTY TAXES

Additional levies, approval, Minn. Law 2017 1Sp c 1 art 15 s 27

Administration, Minn. Law 2017 1Sp c 4 art 1 s 14

Agricultural preserves, conservation tax credit, Minn. Law 2019 1Sp c 6 art 18 s 8

Agricultural processing facility zones, exemptions, repeal, Minn. Law 2017 1Sp c 1 art 2 s 43

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals, Tax Court, see Appeals to under TAX COURT

Apprenticeship training facilities, Minn. Law 2017 1Sp c 1 art 2 s 3

Assessment books, homesteads established after assessment date, Minn. Law 2021 1Sp c 14 art 6 s 4

Assessments

Manufactured homes, Minn. Law 2021 1Sp c 8 art 3 s 3

Sectional structures, Minn. Law 2021 1Sp c 8 art 3 s 3

Assessments, manufactured homes, Minn. Law 2017 1Sp c 1 art 2 s 9

Certificates and certification, delinquent taxes, Minn. Law 2017 1Sp c 1 art 2 s 8

Certificates of rent paid, owners or managing agents, duties, Minn. Law 2017 1Sp c 1 art 13 s 13

Cities

Fire protection and emergency medical services districts, special levies, Minn. Law 2021 1Sp c 14 art 6 s 1

Proposed property taxes, notice and meetings, Minn. Law 2021 1Sp c 14 art 6 s 11

Claimants (refunds), revisor's corrections, Minn. Law 2017 c 40 art 1 s 101

Class 1b property, homestead market value exclusion, Minn. Law 2017 1Sp c 1 art 15 s 17

Class 1c property

Delinquent property taxes, monetary penalties, Minn. Law 2017 1Sp c 1 art 2 s 21

Generally, Minn. Law 2017 1Sp c 1 art 2 s 10

Class 2 property, Minn. Law 2019 1Sp c 6 art 4 s 15

Class 2a property

Agricultural homesteads, Minn. Law 2017 1Sp c 1 art 4 s 1, 2

Delinquent property taxes, monetary penalties, Minn. Law 2017 1Sp c 1 art 2 s 23

Qualifying property, Minn. Law 2017 1Sp c 1 art 2 s 11

School building bond agricultural credit, Minn. Law 2017 1Sp c 1 art 4 s 2

Class 2a property, agricultural homesteads, Minn. Law 2021 1Sp c 14 art 6 s 3, 2021 1Sp c 14 art 13 s 8

Class 2b property, Minn. Law 2021 1Sp c 14 art 6 s 6, 18

Delinquent property taxes, monetary penalties, Minn. Law 2017 1Sp c 1 art 2 s 23

School building bond agricultural credit, Minn. Law 2017 1Sp c 1 art 4 s 2

Class 2c property, school building bond agricultural credit, Minn. Law 2017 1Sp c 1 art 4 s 2

Class 3 property, state general tax, Minn. Law 2017 1Sp c 1 art 2 s 15

Class 3a property, delinquent property taxes, Minn. Law 2017 1Sp c 1 art 2 s 21

Class 4b property, qualifying property, Minn. Law 2017 1Sp c 1 art 2 s 12, 2020 5Sp c 3 art 8 s 2

Class 4c property

Delinquent property taxes, monetary penalties, Minn. Law 2017 1Sp c 1 art 2 s 21

Generally, Minn. Law 2017 1Sp c 1 art 2 s 12

Class 4d property

Affordable housing programs report, Minn. Law 2021 1Sp c 14 art 6 s 19

Market value, Minn. Law 2021 1Sp c 14 art 6 s 7

Class 5 property, state general tax, Minn. Law 2017 1Sp c 1 art 2 s 15

Classification for taxation

Changes, county appeal and equalization boards, duties, Minn. Law 2017 1Sp c 1 art 15 s 26

Generally, Minn. Law 2017 1Sp c 1 art 15 s 17

Confession of judgment, fees, financial literacy counseling funding, Minn. Law 2017 1Sp c 1 art 2 s 24

Cook-Orr ambulance service district, Minn. Law 2017 c 18 s 2

Counties

Fire protection and emergency medical services districts, special levies, Minn. Law 2021 1Sp c 14 art 6 s 1

Indian tribes, refund of tax paid for exempt property, Minn. Law 2021 1Sp c 14 art 6 s 2

Tax notices, Minn. Law 2021 1Sp c 14 art 6 s 11

Counties, state general tax, apportionment and levy, Minn. Law 2019 1Sp c 6 art 4 s 20

County agricultural societies, Minn. Law 2019 1Sp c 6 art 3 s 1

County historical societies, Minn. Law 2019 1Sp c 6 art 4 s 3

Credits

Agricultural homestead market value credit, Minn. Law 2017 1Sp c 1 art 4 s 1, 2019 1Sp c 6 art 4 s 17, 2019 1Sp c 6 art 18 s 11

Border cities, Minn. Law 2019 1Sp c 6 art 5 s 4

Bovine tuberculosis modified accredited zone, Minn. Law 2019 1Sp c 6 art 18 s 7

School building bond agricultural credit, Minn. Law 2017 1Sp c 1 art 4 s 2 to 2017 1Sp c 1 art 4 s 5, 8, 2019 1Sp c 6 art 5 s 2, 2019 1Sp c 6 art 18 s 12

Taconite homestead credit, Minn. Law 2019 1Sp c 6 art 18 s 10

Tax increment financing, see TAX INCREMENT FINANCING

Tax lists

Abstracts, repealed, Minn. Law 2019 1Sp c 6 art 18 s 19

Corrections, Minn. Law 2019 1Sp c 6 art 18 s 15

Deferred taxes, senior citizens' property tax deferral program, Minn. Law 2019 1Sp c 6 art 18 s 17

Filing with Revenue Department, Minn. Law 2019 1Sp c 6 art 18 s 2, 3, 5

Watershed districts

Bond fund, Minn. Law 2019 1Sp c 6 art 4 s 1

Project tax levies, Minn. Law 2019 1Sp c 6 art 4 s 2

Defenses or objections, petitions for, filing extension, Minn. Law 2020 c 71 art 2 s 18

Definitions

Classification of property, Minn. Law 2017 1Sp c 1 art 2 s 11

Generally, Minn. Law 2017 1Sp c 1 art 2 s 7

Definitions, market value, revisor's corrections, Minn. Law 2016 c 158 art 1 s 157

Definitions, Property Tax Refund Act, Minn. Law 2021 1Sp c 14 art 6 s 14

Delinquent taxes

Confession of judgment, Minn. Law 2017 1Sp c 1 art 2 s 24

Due dates, Minn. Law 2017 1Sp c 1 art 2 s 21

Disparity reduction aid, underserved municipalities, Minn. Law 2017 1Sp c 1 art 2 s 17

Exemptions

Generally, Minn. Law 2019 1Sp c 6 art 4 s 5 to 2019 1Sp c 6 art 4 s 7

Indian tribe property, Minn. Law 2017 1Sp c 1 art 2 s 5

Leased seasonal residential recreational property, Minn. Law 2017 1Sp c 1 art 2 s 6

Listing, valuation, and assessment, Minn. Law 2019 1Sp c 6 art 18 s 13

Soccer stadium, Minn. Law 2017 1Sp c 1 art 2 s 42

Statements of exemption, filing, Minn. Law 2017 1Sp c 1 art 16 s 16, 2017 1Sp c 1 art 20 s 2

Exemptions, revisor's corrections, Minn. Law 2016 c 158 art 1 s 156

Fire protection and emergency medical services districts, Minn. Law 2021 1Sp c 14 art 6 s 1, 11

Home rule charter cities, charter commission expenses, Minn. Law 2020 c 87 s 2

Homesteads, see HOMESTEADS

Indian tribe property, exemptions, Minn. Law 2021 1Sp c 14 art 6 s 2

Jurisdiction, Small Claims Division, Minn. Law 2017 c 95 art 2 s 5

Levies, generally

Carlton County, Minn. Law 2017 1Sp c 1 art 2 s 41

Certification requirements, Minn. Law 2017 1Sp c 1 art 2 s 18, 19

Taxing authorities, duties, Minn. Law 2017 1Sp c 1 art 15 s 27

Levy limits, adjusted levy limit base, revisor's corrections, Minn. Law 2017 c 40 art 1 s 94, 95

Levy limits, market value, defined, revisor's corrections, Minn. Law 2016 c 158 art 1 s 157

Manufactured homes, see Property taxes under MANUFACTURED HOMES

Manufactured homes, property taxes payable, Minn. Law 2019 1Sp c 6 art 4 s 25

Meetings, generally, Minn. Law 2017 1Sp c 1 art 15 s 27

Metropolitan agricultural preserves, termination, Minn. Law 2017 1Sp c 1 art 2 s 38

Metropolitan Council, bonds, repayment, revisor's corrections, Minn. Law 2016 c 158 art 1 s 193

Metropolitan Council, generally, Minn. Law 2017 1Sp c 1 art 2 s 18

Metropolitan Mosquito Control Commission, generally, Minn. Law 2017 1Sp c 1 art 2 s 18

Municipal gas agencies, Minn. Law 2021 1Sp c 14 art 10 s 2

Natural disasters or emergencies, property tax relief, Minn. Law 2019 1Sp c 6 art 18 s 9

Net property taxes, calculation, credits, order of priority, Minn. Law 2017 1Sp c 1 art 4 s 4

Net tax capacity, determination, Minn. Law 2017 1Sp c 1 art 2 s 8

Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Law 2019 1Sp c 6 art 4 s 31

Nursing homes, treatment, scope of property, Minn. Law 2017 1Sp c 6 art 3 s 34

Payment

Due dates, Minn. Law 2017 1Sp c 1 art 2 s 21

Timely payments, mailing, Minn. Law 2017 1Sp c 1 art 2 s 20

Payment, removal of structures, timber, or minerals, Minn. Law 2020 5Sp c 3 art 8 s 1

Penalties (monetary)

Abatement, Minn. Law 2017 1Sp c 1 art 2 s 22

Delinquent taxes, generally, Minn. Law 2017 1Sp c 1 art 2 s 21

Personal property taxes

Exemptions

Municipally owned utilities, Minn. Law 2017 1Sp c 1 art 2 s 4

Pipeline systems, Minn. Law 2017 1Sp c 1 art 15 s 11

Manufactured homes, Minn. Law 2017 1Sp c 1 art 2 s 9

Payment, timely payments, mailing, Minn. Law 2017 1Sp c 1 art 2 s 20

Pipeline companies, Minn. Law 2017 1Sp c 1 art 15 s 18, 19

Power companies, Minn. Law 2017 1Sp c 1 art 15 s 36

Taxpayers, statements of exemption, filing, Minn. Law 2017 1Sp c 1 art 16 s 16

Utility companies, reports, Minn. Law 2017 1Sp c 1 art 16 s 21

Power plants, market value, sliding scale exclusion, Minn. Law 2017 1Sp c 1 art 16 s 15

Property tax relief, aids and credits, generally, Minn. Law 2017 1Sp c 1 art 4 s 3

Property tax statements

Mailing and printing, revisor's corrections, Minn. Law 2017 c 40 art 1 s 96

Refund claims, filing, Minn. Law 2017 1Sp c 1 art 17 s 3

Property taxes payable, Minn. Law 2019 1Sp c 6 art 4 s 25

Property taxes payable, generally, Minn. Law 2017 1Sp c 1 art 1 s 31

Public utilities, recommended and ordered values, Minn. Law 2019 1Sp c 6 art 4 s 19

Rates, local rates, computation and certification, Minn. Law 2017 1Sp c 1 art 4 s 7

Rates, schedules and tables, Minn. Law 2019 1Sp c 6 art 1 s 65

Records and record keeping, Safe at Home program participants, Minn. Law 2022 c 83 s 4 to 2022 c 83 s 7

Refunds

Definitions, Minn. Law 2017 1Sp c 1 art 1 s 31, 2019 1Sp c 6 art 1 s 62 to 2019 1Sp c 6 art 1 s 64

Income, inclusions and exclusions, Minn. Law 2017 1Sp c 1 art 17 s 2, 2019 1Sp c 6 art 1 s 62

Maximum amount, Minn. Law 2019 1Sp c 6 art 1 s 65

Proof of taxes paid, Minn. Law 2017 1Sp c 1 art 17 s 3

Refunds, Indian tribes, refund of tax paid for exempt property, Minn. Law 2021 1Sp c 14 art 6 s 2

Rent constituting property taxes, report, Minn. Law 2017 1Sp c 1 art 4 s 30

Rent constituting property taxes, revisor's correction, Minn. Law 2019 c 50 art 1 s 94

Reports about

Revenue Department, duties, Minn. Law 2019 1Sp c 6 art 18 s 1

Utility companies, Minn. Law 2019 1Sp c 6 art 4 s 18

Reports about, local governments, annual reports, Minn. Law 2017 1Sp c 1 art 15 s 28

Reports about, tax incidence biennial reports, Minn. Law 2021 1Sp c 14 art 11 s 17

Resorts, delinquent taxes, monetary penalties, Minn. Law 2017 1Sp c 1 art 2 s 21

School districts

Abatement, Minn. Law 2019 c 50 art 1 s 34, 2019 1Sp c 11 art 1 s 23

Ballot notices, Minn. Law 2017 1Sp c 5 art 1 s 14

Certification, Minn. Law 2017 1Sp c 1 art 4 s 6

Debt service, equalized debt service levy, Minn. Law 2016 c 189 art 30 s 3

Early childhood family education, Minn. Law 2016 c 189 art 31 s 2

Equity revenue, Minn. Law 2016 c 189 art 27 s 13, 22

Local optional revenue, Minn. Law 2019 1Sp c 11 art 1 s 11, 14

Long-term facilities maintenance levy, Minn. Law 2016 c 189 art 30 s 9, 10

Maximum effort school aid, Minn. Law 2017 1Sp c 1 art 4 s 21

Operating capital, Minn. Law 2016 c 189 art 27 s 12, 2017 1Sp c 5 art 1 s 12, 2019 1Sp c 11 art 1 s 12

Referendum allowance, Minn. Law 2019 1Sp c 11 art 1 s 15, 16

Referendum revenue, district reorganization, effect, Minn. Law 2017 1Sp c 5 art 5 s 2, 15

Referendum revenue, levy authority, Minn. Law 2019 1Sp c 6 art 5 s 1

Required debt service levy, defined, Minn. Law 2016 c 189 art 30 s 21

Taconite and iron sulfides taxes, levy reductions, Minn. Law 2016 c 189 art 30 s 20

Taconite and iron sulfides taxes, revisor's correction, Minn. Law 2019 c 50 art 1 s 33

School districts, local optional revenue, Minn. Law 2021 1Sp c 13 art 1 s 5

Senior citizens' property tax deferral program, eligibility for, Minn. Law 2018 c 155 s 33

Special levies, permitted uses, revisor's correction, Minn. Law 2022 c 55 art 1 s 139

Special taxing districts, certification, Minn. Law 2017 1Sp c 1 art 2 s 18

State general tax, Minn. Law 2021 1Sp c 14 art 6 s 9

Amount, property subject to tax, and levy and apportionment, Minn. Law 2019 1Sp c 6 art 4 s 20, 2019 1Sp c 6 art 18 s 16

Natural gas pipeline, abatement, Minn. Law 2019 1Sp c 6 art 4 s 21

Tax increments, calculation, exclusion, Minn. Law 2019 1Sp c 6 art 18 s 18

State general tax, generally, Minn. Law 2017 1Sp c 1 art 2 s 14 to 2017 1Sp c 1 art 2 s 17

Supplemental pension plans, Minn. Law 2019 1Sp c 8 art 6 s 4

Taconite homestead credit, reduction rates, Minn. Law 2017 1Sp c 1 art 18 s 2

Tax increment financing, see TAX INCREMENT FINANCING

Tax lists, pipeline companies, Minn. Law 2017 1Sp c 1 art 15 s 18, 19

Tax notices, contents, Minn. Law 2017 1Sp c 1 art 4 s 5, 2021 1Sp c 14 art 6 s 12

Tax notices, general education revenues, referendum, Minn. Law 2020 1Sp c 8 art 1 s 3

Taxing authorities, duties, generally, Minn. Law 2017 1Sp c 1 art 15 s 27

Taxpayers, statements of exemption, filing, Minn. Law 2017 1Sp c 1 art 20 s 2

Towns

Certification, Minn. Law 2021 1Sp c 14 art 6 s 11

Fire protection and emergency medical services districts, special levies, Minn. Law 2021 1Sp c 14 art 6 s 1

Towns, certification, Minn. Law 2017 1Sp c 1 art 2 s 18, 19

Unorganized townships, roads and bridges, Minn. Law 2020 c 100 s 29