Minnesota Legislature
Minnesota Session Laws 2014 to 2021 Index (topics)
PROPERTY TAXES
Additional levies, approval, Minn. Laws 2017 1Sp c 1 art 15 s 27
Administration, Minn. Laws 2017 1Sp c 4 art 1 s 14
Agricultural homestead credit, supplemental credit, Minn. Laws 2014 c 308 art 1 s 14
Agricultural homestead market value credit, Minn. Laws 2014 c 308 art 1 s 2
Agricultural preserves, conservation tax credit, Minn. Laws 2019 1Sp c 6 art 18 s 8
Agricultural processing facility zones, exemptions, repeal, Minn. Laws 2017 1Sp c 1 art 2 s 43
Aitkin County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7
Anoka County, Minn. Laws 2014 c 308 art 2 s 14, 15
Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS
Appeal and equalization boards
Meetings, Minn. Laws 2014 c 308 art 10 s 9
Proof of compliance, Minn. Laws 2014 c 308 art 10 s 10
State board, unsession changes, Minn. Laws 2014 c 308 art 9 s 13-15
Unsession changes, Minn. Laws 2014 c 308 art 9 s 32, 33
Appeals, Tax Court, see Appeals to under TAX COURT
Apprenticeship training facilities, Minn. Laws 2017 1Sp c 1 art 2 s 3
Assessment books, homesteads established after assessment date, Minn. Laws 2021 1Sp c 14 art 6 s 4
Assessments, manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9
Manufactured homes, Minn. Laws 2021 1Sp c 8 art 3 s 3
Sectional structures, Minn. Laws 2021 1Sp c 8 art 3 s 3
Beer, production facilities, Minn. Laws 2014 c 308 art 2 s 9
Biofuels, production facilities, Minn. Laws 2014 c 308 art 2 s 9
Carlton County, soil and water conservation district levy, Minn. Laws 2014 c 308 art 8 s 5
Certificates and certification, delinquent taxes, Minn. Laws 2017 1Sp c 1 art 2 s 8
Certificates of rent paid, owners or managing agents, duties, Minn. Laws 2017 1Sp c 1 art 13 s 13
Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1
Proposed property taxes, notice and meetings, Minn. Laws 2021 1Sp c 14 art 6 s 11
Claimants (refunds), revisor's corrections, Minn. Laws 2017 c 40 art 1 s 101
Class 1b property, homestead market value exclusion, Minn. Laws 2017 1Sp c 1 art 15 s 17
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21
Generally, Minn. Laws 2017 1Sp c 1 art 2 s 10
Class 2 property, Minn. Laws 2019 1Sp c 6 art 4 s 15
Class 2a property, agricultural homesteads, Minn. Laws 2021 1Sp c 14 art 6 s 3, 2021 1Sp c 14 art 13 s 8
Agricultural homesteads, Minn. Laws 2017 1Sp c 1 art 4 s 1, 2
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23
Qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 11
School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2
Class 2b property, Minn. Laws 2021 1Sp c 14 art 6 s 6, 18
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 23
School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2
Class 2c property, school building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2
Class 3 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15
Class 3a property, delinquent property taxes, Minn. Laws 2017 1Sp c 1 art 2 s 21
Class 4b property, qualifying property, Minn. Laws 2020 5Sp c 3 art 8 s 2
Class 4b property, qualifying property, Minn. Laws 2020 5Sp c 3 art 8 s 2
Class 4b property, qualifying property, Minn. Laws 2017 1Sp c 1 art 2 s 12
Class 4c property, classification rate, Minn. Laws 2014 c 308 art 10 s 4
Delinquent property taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21
Generally, Minn. Laws 2017 1Sp c 1 art 2 s 12
Affordable housing programs report, Minn. Laws 2021 1Sp c 14 art 6 s 19
Market value, Minn. Laws 2021 1Sp c 14 art 6 s 7
Class 5 property, state general tax, Minn. Laws 2017 1Sp c 1 art 2 s 15
Class rates, term change, Minn. Laws 2014 c 308 art 10 s 12
Changes, county appeal and equalization boards, duties, Minn. Laws 2017 1Sp c 1 art 15 s 26
Generally, Minn. Laws 2017 1Sp c 1 art 15 s 17
Confession of judgment, fees, financial literacy counseling funding, Minn. Laws 2017 1Sp c 1 art 2 s 24
Cook County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7
Cook-Orr ambulance service district, Minn. Laws 2017 c 18 s 2
Counties, state general tax, apportionment and levy, Minn. Laws 2019 1Sp c 6 art 4 s 20
Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1
Indian tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2
Tax notices, Minn. Laws 2021 1Sp c 14 art 6 s 11
County agricultural societies, Minn. Laws 2019 1Sp c 6 art 3 s 1
County historical societies, Minn. Laws 2019 1Sp c 6 art 4 s 3
Agricultural homestead market value credit, Minn. Laws 2019 1Sp c 6 art 4 s 17, 2019 1Sp c 6 art 18 s 11
Border cities, Minn. Laws 2019 1Sp c 6 art 5 s 4
Bovine tuberculosis modified accredited zone, Minn. Laws 2019 1Sp c 6 art 18 s 7
School building bond agricultural credit, Minn. Laws 2019 1Sp c 6 art 5 s 2, 2019 1Sp c 6 art 18 s 12
Taconite homestead credit, Minn. Laws 2019 1Sp c 6 art 18 s 10
Tax increment financing, see TAX INCREMENT FINANCING
Abstracts, repealed, Minn. Laws 2019 1Sp c 6 art 18 s 19
Corrections, Minn. Laws 2019 1Sp c 6 art 18 s 15
Deferred taxes, senior citizens' property tax deferral program, Minn. Laws 2019 1Sp c 6 art 18 s 17
Filing with Revenue Department, Minn. Laws 2019 1Sp c 6 art 18 s 2, 3, 5
Bond fund, Minn. Laws 2019 1Sp c 6 art 4 s 1
Project tax levies, Minn. Laws 2019 1Sp c 6 art 4 s 2
Agricultural homestead market value credit, Minn. Laws 2017 1Sp c 1 art 4 s 1
School building bond agricultural credit, Minn. Laws 2017 1Sp c 1 art 4 s 2-5, 8
Dairy products, production facilities, Minn. Laws 2014 c 308 art 2 s 9
Defenses or objections, petitions for, filing extension, Minn. Laws 2020 c 71 art 2 s 18
Definitions, market value, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 157
Definitions, Property Tax Refund Act, Minn. Laws 2021 1Sp c 14 art 6 s 14
Classification of property, Minn. Laws 2017 1Sp c 1 art 2 s 11
Generally, Minn. Laws 2017 1Sp c 1 art 2 s 7
Confessions of judgment, Minn. Laws 2014 c 308 art 2 s 13
Unsession changes, Minn. Laws 2014 c 308 art 9 s 39-44
Confession of judgment, Minn. Laws 2017 1Sp c 1 art 2 s 24
Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21
Disparity reduction aid, underserved municipalities, Minn. Laws 2017 1Sp c 1 art 2 s 17
Disparity reduction credit, Minn. Laws 2014 c 308 art 1 s 3
Distilled beverages, production facilities, Minn. Laws 2014 c 308 art 2 s 9
Electric generation facilities, Minn. Laws 2014 c 308 art 2 s 4-7
Emergency medical services districts, Minn. Laws 2014 c 308 art 2 s 1
Exemptions, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 156
Generally, Minn. Laws 2019 1Sp c 6 art 4 s 5-7
Listing, valuation, and assessment, Minn. Laws 2019 1Sp c 6 art 18 s 13
Indian tribe property, Minn. Laws 2017 1Sp c 1 art 2 s 5
Leased seasonal residential recreational property, Minn. Laws 2017 1Sp c 1 art 2 s 6
Soccer stadium, Minn. Laws 2017 1Sp c 1 art 2 s 42
Statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16, 2017 1Sp c 1 art 20 s 2
Fire protection and emergency medical services districts, Minn. Laws 2021 1Sp c 14 art 6 s 1, 11
Home rule charter cities, charter commission expenses, Minn. Laws 2020 c 87 s 2
Homesteads, see HOMESTEADS
Delinquent property taxes, Minn. Laws 2014 c 308 art 2 s 12, 13
Disabled veterans, Minn. Laws 2014 c 308 art 2 s 10
Indian tribe property, exemptions, Minn. Laws 2021 1Sp c 14 art 6 s 2
Iron Range cities, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7
Iron Range fiscal disparities program, see Revenues, distribution under TACONITE AND IRON SULFIDES TAXES
Jackson, Minn. Laws 2014 c 308 art 2 s 18
Jurisdiction, Small Claims Division, Minn. Laws 2017 c 95 art 2 s 5
Lake County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7
Carlton County, Minn. Laws 2017 1Sp c 1 art 2 s 41
Certification requirements, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19
Taxing authorities, duties, Minn. Laws 2017 1Sp c 1 art 15 s 27
Levies, unsession changes, Minn. Laws 2014 c 308 art 9 s 34-38
Levy limits, adjusted levy limit base, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 94, 95
Levy limits, market value, defined, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 157
Manufactured homes, property taxes payable, Minn. Laws 2019 1Sp c 6 art 4 s 25
Manufactured homes, see Property taxes under MANUFACTURED HOMES
Meetings, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27
Metropolitan agricultural preserves, termination, Minn. Laws 2017 1Sp c 1 art 2 s 38
Metropolitan Council, bonds, repayment, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 193
Metropolitan Council, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18
Metropolitan Mosquito Control Commission, generally, Minn. Laws 2017 1Sp c 1 art 2 s 18
Municipal gas agencies, Minn. Laws 2021 1Sp c 14 art 10 s 2
Natural disasters or emergencies, property tax relief, Minn. Laws 2019 1Sp c 6 art 18 s 9
Net property taxes, calculation, credits, order of priority, Minn. Laws 2017 1Sp c 1 art 4 s 4
Net tax capacity, computation, Minn. Laws 2014 c 308 art 10 s 5
Net tax capacity, determination, Minn. Laws 2017 1Sp c 1 art 2 s 8
Northwest Minnesota Multicounty Housing and Redevelopment Authority, Minn. Laws 2019 1Sp c 6 art 4 s 31
Nursing homes, treatment, scope of property, Minn. Laws 2017 1Sp c 6 art 3 s 34
Payment, removal of structures, timber, or minerals, Minn. Laws 2020 5Sp c 3 art 8 s 1
Payment, removal of structures, timber, or minerals, Minn. Laws 2020 5Sp c 3 art 8 s 1
Due dates, Minn. Laws 2017 1Sp c 1 art 2 s 21
Timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20
Abatement, Minn. Laws 2017 1Sp c 1 art 2 s 22
Delinquent taxes, generally, Minn. Laws 2017 1Sp c 1 art 2 s 21
Personal property taxes, pollution control property, Minn. Laws 2014 c 308 art 2 s 2
Municipally owned utilities, Minn. Laws 2017 1Sp c 1 art 2 s 4
Pipeline systems, Minn. Laws 2017 1Sp c 1 art 15 s 11
Manufactured homes, Minn. Laws 2017 1Sp c 1 art 2 s 9
Payment, timely payments, mailing, Minn. Laws 2017 1Sp c 1 art 2 s 20
Pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19
Power companies, Minn. Laws 2017 1Sp c 1 art 15 s 36
Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 16 s 16
Utility companies, reports, Minn. Laws 2017 1Sp c 1 art 16 s 21
Power plants, market value, sliding scale exclusion, Minn. Laws 2017 1Sp c 1 art 16 s 15
Production property transition aid, Minn. Laws 2014 c 308 art 1 s 10
Property tax relief, aids and credits, generally, Minn. Laws 2017 1Sp c 1 art 4 s 3
Mailing and printing, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 96
Refund claims, filing, Minn. Laws 2017 1Sp c 1 art 17 s 3
Property Tax Working Group, repeal, Minn. Laws 2014 c 286 art 1 s 5, 2014 c 308 art 9 s 94
Property taxes payable, generally, Minn. Laws 2017 1Sp c 1 art 1 s 31
Property taxes payable, Minn. Laws 2019 1Sp c 6 art 4 s 25
Proposed property tax notices, Minn. Laws 2014 c 308 art 2 s 11
Public utilities, recommended and ordered values, Minn. Laws 2019 1Sp c 6 art 4 s 19
Rates, local rates, computation and certification, Minn. Laws 2017 1Sp c 1 art 4 s 7
Rates, schedules and tables, Minn. Laws 2019 1Sp c 6 art 1 s 65
Real property, definition, production property transition aid, Minn. Laws 2014 c 308 art 1 s 10, 2014 c 308 art 2 s 9
Records, Safe at Home program participants, Minn. Laws 2014 c 173 s
Refunds, 2014 refund increases, Minn. Laws 2014 c 308 art 1 s 16
Refunds, Indian tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2
Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 62-64
Income, inclusions and exclusions, Minn. Laws 2019 1Sp c 6 art 1 s 62
Maximum amount, Minn. Laws 2019 1Sp c 6 art 1 s 65
Definitions, Minn. Laws 2017 1Sp c 1 art 1 s 31
Income, inclusions and exclusions, Minn. Laws 2017 1Sp c 1 art 17 s 2
Proof of taxes paid, Minn. Laws 2017 1Sp c 1 art 17 s 3
Rent constituting property taxes, report, Minn. Laws 2017 1Sp c 1 art 4 s 30
Rent constituting property taxes, revisor's correction, Minn. Laws 2019 c 50 art 1 s 94
Reports about, local governments, annual reports, Minn. Laws 2017 1Sp c 1 art 15 s 28
Reports about, tax incidence biennial reports, Minn. Laws 2021 1Sp c 14 art 11 s 17
Revenue Department, duties, Minn. Laws 2019 1Sp c 6 art 18 s 1
Utility companies, Minn. Laws 2019 1Sp c 6 art 4 s 18
Resorts, delinquent taxes, monetary penalties, Minn. Laws 2017 1Sp c 1 art 2 s 21
Revisor's corrections, Minn. Laws 2014 c 275 art 1 s 4, 88-92
Saint Louis County, school fund allocation, Minn. Laws 2014 c 150 art 6 s 4
School districts, local optional revenue, Minn. Laws 2021 1Sp c 13 art 1 s 5
Abatement, Minn. Laws 2019 c 50 art 1 s 34, 2019 1Sp c 11 art 1 s 23
Local optional revenue, Minn. Laws 2019 1Sp c 11 art 1 s 11, 14
Operating capital, Minn. Laws 2019 1Sp c 11 art 1 s 12
Referendum allowance, Minn. Laws 2019 1Sp c 11 art 1 s 15, 16
Referendum revenue, levy authority, Minn. Laws 2019 1Sp c 6 art 5 s 1
Taconite and iron sulfides taxes, revisor's correction, Minn. Laws 2019 c 50 art 1 s 33
Ballot notices, Minn. Laws 2017 1Sp c 5 art 1 s 14
Certification, Minn. Laws 2017 1Sp c 1 art 4 s 6
Maximum effort school aid, Minn. Laws 2017 1Sp c 1 art 4 s 21
Operating capital, Minn. Laws 2017 1Sp c 5 art 1 s 12
Referendum revenue, district reorganization, effect, Minn. Laws 2017 1Sp c 5 art 5 s 2, 15
Debt service, equalized debt service levy, Minn. Laws 2016 c 189 art 30 s 3
Early childhood family education, Minn. Laws 2016 c 189 art 31 s 2
Equity revenue, Minn. Laws 2016 c 189 art 27 s 13, 22
Long-term facilities maintenance levy, Minn. Laws 2016 c 189 art 30 s 9, 10
Operating capital, Minn. Laws 2016 c 189 art 27 s 12
Required debt service levy, defined, Minn. Laws 2016 c 189 art 30 s 21
Taconite and iron sulfides taxes, levy reductions, Minn. Laws 2016 c 189 art 30 s 20
Alternative facilities, Minn. Laws 2015 1Sp c 3 art 6 s 13, 14
Debt service, alternative facilities, Minn. Laws 2015 1Sp c 3 art 6 s 13, 14
Senior citizens' property tax deferral program, eligibility for, Minn. Laws 2018 c 155 s 33
Solar energy production taxes, Minn. Laws 2014 c 308 art 2 s 3, 8
Special taxing districts, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18
State general tax, generally, Minn. Laws 2017 1Sp c 1 art 2 s 14-17
State general tax, Minn. Laws 2021 1Sp c 14 art 6 s 9
Amount, property subject to tax, and levy and apportionment, Minn. Laws 2019 1Sp c 6 art 4 s 20, 2019 1Sp c 6 art 18 s 16
Natural gas pipeline, abatement, Minn. Laws 2019 1Sp c 6 art 4 s 21
Tax increments, calculation, exclusion, Minn. Laws 2019 1Sp c 6 art 18 s 18
Supplemental pension plans, Minn. Laws 2019 1Sp c 8 art 6 s 4
Taconite homestead credit, reduction rates, Minn. Laws 2017 1Sp c 1 art 18 s 2
Tax increment financing, see TAX INCREMENT FINANCING
Tax lists, pipeline companies, Minn. Laws 2017 1Sp c 1 art 15 s 18, 19
Tax notices, contents, Minn. Laws 2021 1Sp c 14 art 6 s 12
Tax notices, contents, Minn. Laws 2017 1Sp c 1 art 4 s 5
Tax notices, general education revenues, referendum, Minn. Laws 2020 1Sp c 8 art 1 s 3
Tax relief area revenue distribution
Apportionment of levy, Minn. Laws 2014 c 308 art 5 s 1, 2
School fund allocation, Minn. Laws 2014 c 150 art 6 s 4-7
Taxing authorities, duties, generally, Minn. Laws 2017 1Sp c 1 art 15 s 27
Taxpayers, statements of exemption, filing, Minn. Laws 2017 1Sp c 1 art 20 s 2
Towns, certification, Minn. Laws 2017 1Sp c 1 art 2 s 18, 19
Certification, Minn. Laws 2021 1Sp c 14 art 6 s 11
Fire protection and emergency medical services districts, special levies, Minn. Laws 2021 1Sp c 14 art 6 s 1
Unorganized townships, roads and bridges, Minn. Laws 2020 c 100 s 29
Unsession changes, Minn. Laws 2014 c 308 art 9 s 20-28, 30, 31, 59, 94
Clerical errors in valuation, corrections, Minn. Laws 2014 c 308 art 10 s 1-3, 6-8
Conservation easements, property subject to, Minn. Laws 2014 c 150 art 4 s 5
Wine, production facilities, Minn. Laws 2014 c 308 art 2 s 9