Minnesota Session Laws 2022 to 2024 Index (topics)
PROPERTY TAXES
Anoka County, public safety improvements and equipment, Minn. Law 2023 c 64 art 3 s 30
Assisted living facilities, exemption, Minn. Law 2023 c 64 art 3 s 4
Certificates of rent paid, owners or managing agents, duties, Minn. Law 2023 c 64 art 18 s 4
Class 1a property, homestead market value exclusion, Minn. Law 2023 c 64 art 3 s 20
Class 1b property
Homestead declarations, filing, Minn. Law 2023 c 64 art 3 s 21
Homestead market value exclusion, Minn. Law 2023 c 64 art 3 s 20
Class 2a property, revisor's correction, Minn. Law 2023 c 25 s 153
Class 2b property, revisor's correction, Minn. Law 2023 c 25 s 153
Class 2c property, revisor's correction, Minn. Law 2023 c 25 s 153
Class 3a property, generally, Minn. Law 2023 c 63 art 2 s 4
Class 4d property
Community land trust property, Minn. Law 2023 c 64 art 3 s 18
Homestead market value exclusion, Minn. Law 2023 c 64 art 3 s 20
Low-income rental property, Minn. Law 2023 c 64 art 3 s 15 to 2023 c 64 art 3 s 17, 2023 c 64 art 4 s 32
Collection, leasehold cooperatives, homestead classification, Minn. Law 2024 c 96 art 2 s 5
Conforming changes, Minn. Law 2023 c 63 art 2 s 5
Cooperative districts (schools), leases, levies for payment, Minn. Law 2023 c 55 art 8 s 13
Counties
Iron Range counties, Minn. Law 2023 c 64 art 6 s 7
Probation officer costs, Minn. Law 2023 c 52 art 17 s 4
Surveys to restore United States survey corners, Minn. Law 2023 c 62 art 2 s 110
Credits, school building bond agricultural credit, revisor's correction, Minn. Law 2023 c 25 s 153
Defenses or objections, petitions for, proof of service, Minn. Law 2023 c 64 art 15 s 7
Definitions
Market value, revisor's correction, Minn. Law 2024 c 85 s 85
Metropolitan Revenue Distribution Act, Minn. Law 2023 c 64 art 3 s 31, 32
Property Tax Refund Act, Minn. Law 2023 c 1 s 20, 2023 c 64 art 3 s 25, 2023 c 64 art 16 s 5
Property Tax Refund Act, manufactured home, Minn. Law 2024 c 96 art 2 s 8
Delinquent taxes, certificates and certification, Minn. Law 2024 c 123 art 16 s 1
Economic development authorities, certification, Minn. Law 2023 c 64 art 12 s 11
Exemptions
Child care facilities, revisor's correction, Minn. Law 2023 c 25 s 152
Generally, Minn. Law 2023 c 64 art 6 s 1
Independent School District 745 (Albany), Minn. Law 2023 c 64 art 3 s 34
Indian Tribe property
Pharmacy, revisor's correction, Minn. Law 2023 c 25 s 151
Qualifications, Minn. Law 2023 c 64 art 3 s 3
Solar energy systems, Minn. Law 2023 c 64 art 3 s 2
Taconite production property, Minn. Law 2023 c 64 art 6 s 1
Forms, delinquent taxes, lists and notices, Minn. Law 2024 c 127 art 70 s 2
Gross property taxes, certain increases, additional refunds, revisor's correction, Minn. Law 2024 c 85 s 92
Home rule charter cities, capital equipment, Minn. Law 2023 c 64 art 12 s 6
Homestead market value exclusion, property tax statements, revisor's correction, Minn. Law 2024 c 85 s 87
Housing and redevelopment authorities, certification, Minn. Law 2023 c 64 art 12 s 8
Indian Tribe property, pharmacy, exemptions, revisor's correction, Minn. Law 2023 c 25 s 151
Interest, delinquent taxes, Minn. Law 2023 c 64 art 15 s 8
Levy limits, market value, defined, revisor's correction, Minn. Law 2024 c 85 s 85
Levy limits, school districts, community education, Minn. Law 2023 c 55 art 11 s 2
Limited equity cooperatives (apartments), conforming changes, Minn. Law 2024 c 96 art 2 s 2
Mahnomen County, city, and Independent School District, Shooting Star Casino trust conversion, Minn. Law 2023 c 63 art 2 s 28, 2023 c 64 art 4 s 23
Metropolitan agricultural preserves, deferred taxes, Agricultural Property Tax Law, Minn. Law 2023 c 64 art 3 s 7
Metropolitan Council, transit capital improvement program bonds, Minn. Law 2023 c 68 art 4 s 89
Net tax capacity, leasehold cooperatives, homestead classification, Minn. Law 2024 c 96 art 2 s 5
Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Law 2023 c 64 art 3 s 33
Personal property taxes, exemptions, Indian tribe property, revisor's correction, Minn. Law 2023 c 25 s 151
Personal property taxes, tax liens, exempt property, Minn. Law 2024 c 114 art 3 s 33
Port authorities, certification, Minn. Law 2023 c 64 art 12 s 9, 10
Property tax statements, commercial-industrial property, Minn. Law 2024 c 127 art 69 s 4
Property tax statements, farm workers, restricted drivers' licenses, application requirements, Minn. Law 2023 c 68 art 5 s 34
Property taxes payable, assessment year, Minn. Law 2023 c 64 art 16 s 5
Rates, schedules and tables, Minn. Law 2023 c 64 art 4 s 2
Records and record keeping, Safe at Home program participants, Minn. Law 2022 c 83 s 4 to 2022 c 83 s 7
Refunds
Additional refund, Minn. Law 2023 c 64 art 7 s 18
Conforming changes, Minn. Law 2023 c 64 art 7 s 4 to 2023 c 64 art 7 s 6, 10 to 13, 17, 19 to 22, 24, 25, 31
Definitions, Minn. Law 2023 c 64 art 7 s 14 to 2023 c 64 art 7 s 16, 31
Inflation adjustment, Minn. Law 2023 c 64 art 4 s 3
Proof of claims, Minn. Law 2023 c 64 art 4 s 23
Schedules and tables, Minn. Law 2023 c 64 art 4 s 2
Temporary increase, Minn. Law 2023 c 64 art 4 s 30
Refunds, additional refunds, revisor's correction, Minn. Law 2024 c 85 s 92
Regional library systems, aid, Minn. Law 2023 c 55 art 9 s 10
Renters credit, certificates of rent paid, Minn. Law 2023 c 64 art 7 s 26
School building bond agricultural credit, amount, revisor's correction, Minn. Law 2023 c 25 s 153
School districts
Adults with disabilities program, Minn. Law 2023 c 55 art 11 s 7
Capital expenditures, Minn. Law 2023 c 64 art 12 s 2
Community education, Minn. Law 2023 c 55 art 11 s 2, 7
Leases or rents, payment, Minn. Law 2023 c 55 art 8 s 13
Local optional revenue, Minn. Law 2023 c 55 art 1 s 12, 2024 c 115 art 1 s 7
Long-term facilities maintenance revenue
Generally, Minn. Law 2023 c 55 art 8 s 1, 5 to 7
Nonschool facilities adjustment, Minn. Law 2023 c 55 art 8 s 17
Operating capital, Minn. Law 2024 c 115 art 1 s 12
Referendum renewal, Minn. Law 2023 c 55 art 1 s 25
Safe schools revenue, Minn. Law 2023 c 55 art 8 s 15
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Special levies, permitted uses, revisor's correction, Minn. Law 2022 c 55 art 1 s 139
Statutory cities, certificates of indebtedness, capital equipment acquisition, Minn. Law 2023 c 64 art 12 s 7
Taconite homestead credit, reduction rates, Minn. Law 2024 c 127 art 69 s 2
Tax-forfeited lands settlement, Minn. Law 2024 c 113 s 1
Tax liens, exempt property, Minn. Law 2024 c 114 art 3 s 33
Tax notices
Contents, Minn. Law 2023 c 64 art 3 s 22, 23
Costs, Minn. Law 2023 c 64 art 3 s 24
Tax notices, delinquent taxes, forms, Minn. Law 2024 c 127 art 70 s 2
Tax relief area revenue distribution, commercial-industrial property, Minn. Law 2024 c 127 art 69 s 3
Towns, certificates of indebtedness, Minn. Law 2023 c 64 art 12 s 3
Watershed districts, project tax levies, Minn. Law 2023 c 64 art 3 s 1