PROPERTY TAXES

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

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

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

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

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

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

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

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Abstracts, repealed, Minn.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

Exemptions

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

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

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

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

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

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

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

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

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

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 2019 1Sp c 6 art 1 s 62 to 2019 1Sp c 6 art 1 s 64

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

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

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

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

School districts

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

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

Operating capital, Minn. Law 2019 1Sp c 11 art 1 s 12

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

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

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

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

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

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

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

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

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