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Minnesota Legislature

Office of the Revisor of Statutes

TAX INCREMENT FINANCING

Administrative expenses

County expenses, tax increment revenues, uses, Minn. Statutes 2006 469.176

Expenditures inside and outside district, Minn. Statutes 2006 469.1763

Financial reporting, Minn. Statutes 2006 469.175

Tax increments, payment limitations, Minn. Statutes 2006 469.176

Agricultural resource loan guaranty program, Minn. Statutes 2006 41A.04, 2006 41A.06

Alternative dispute resolution

County costs, disputes over, Minn. Statutes 2006 469.1762

Violations, suspension of authority, Minn. Statutes 2006 469.1771

Appeals, special taxing districts, Minn. Statutes 2006 469.1791

Arbitration, county costs, disputes, Minn. Statutes 2006 469.1762

Assessment agreements, market value, Minn. Statutes 2006 469.177

Attorney fees

Enforcement of law, suits by property owners, Minn. Statutes 2006 469.1771

Audits and examinations, Minn. Statutes 2006 469.177, 2006 469.1771

Authorities

Agreements by, assessment agreements, Minn. Statutes 2006 469.177

Audits and examinations, costs, Minn. Statutes 2006 469.177

Bonds (public debt), issuance, Minn. Statutes 2006 469.178

Certificates and certification

Decertification, see same under this topic

Designated hazardous substance sites, Minn. Statutes 2006 469.174

Certifying to, captured net tax capacity, Minn. Statutes 2006 469.177

Consulting, tax increment financing districts, Minn. Statutes 2006 469.175

Funds and accounts, Minn. Statutes 2006 469.1765, 2006 469.177

Interfund loans or advances, Minn. Statutes 2006 469.178

Notice received, Minn. Statutes 2006 469.175, 2006 469.1764

Payments by, nonqualifying property, Minn. Statutes 2006 469.1771

Payments to, developers, Minn. Statutes 2006 469.1793

Reports given, Minn. Statutes 2006 469.175

Tax increment financing powers, suspension, Minn. Statutes 2006 469.1771

Biotechnology and health sciences industry zones, Minn. Statutes 2006 469.1763

Bonds (public debt), see Tax increment financing under BONDS (PUBLIC DEBT)

Captured net tax capacity

Financial reporting, Minn. Statutes 2006 469.175

Generally, Minn. Statutes 2006 469.177

Property taxes, final abstract, Minn. Statutes 2006 270C.89

Combined units of government

State aid to local governments, impact analysis, Minn. Statutes 2006 465.82

County roads, improvement costs

Disputes, resolution, Minn. Statutes 2006 469.1762

Inclusion in tax increment financing plans, Minn. Statutes 2006 469.175

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Credit enhanced bonds, Minn. Statutes 2006 469.174, 2006 469.175, 2006 469.1763

Current net tax capacity

Fiscal disparity adjustments, effect, Minn. Statutes 2006 469.177

Decertification

Extended districts, Minn. Statutes 2006 469.1794

Grounds, Minn. Statutes 2006 469.177, 2006 469.1791

Preexisting districts, pre-1982, Minn. Statutes 2006 469.1764

Revenues, uses, Minn. Statutes 2006 469.1763

Definitions

Business and economic development, Minn. Statutes 2006 469.174, 2006 469.177

Metropolitan Airports Commission, Minn. Statutes 2006 473.680

Pre-1982 districts, pooling rules, Minn. Statutes 2006 469.1764

Designated hazardous substance sites, Minn. Statutes 2006 469.174

Developer payments, Minn. Statutes 2006 469.1793

Development action response plans

Approval, Pollution Control Agency, Minn. Statutes 2006 469.175

Contamination taxes, Minn. Statutes 2006 270.91 to 2006 270.98, 2006 275.065, 2006 276.04

Spills, leaks, and releases, see SPILLS, LEAKS, AND RELEASES

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Disclosure

Tax increment financing districts, status, Minn. Statutes 2006 469.175

Violations, suspension of tax increments, Minn. Statutes 2006 469.1771

Dispute resolution, alternative dispute resolution, Minn. Statutes 2006 469.1762

Districts, see Tax increment financing districts under this topic

Economic development authorities, bonds, Minn. Statutes 2006 469.103

Economic development authorities

Requirements, generally, see Authorities under this topic

Special taxing districts, Minn. Statutes 2006 469.1791

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Economic development districts

Duration, limitations, Minn. Statutes 2006 469.176, 2006 469.1761

Economic development tax abatement, county treasurers, duties, Minn. Statutes 2006 375.194

Original net tax capacity, additions, Minn. Statutes 2006 469.177

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Tax increments, calculation, Minn. Statutes 2006 469.177

Economic development loans, local governments, Minn. Statutes 2006 465.78

Effective dates, Minn. Statutes 2006 469.179

Enforcement of law

Deductions and appropriations for, Minn. Statutes 2006 469.177

Housing projects, income requirements, noncompliance, Minn. Statutes 2006 469.1761

Lawsuits by property owners, Minn. Statutes 2006 469.1771

Revenue Department, duties, Minn. Statutes 2006 469.1761

Exemptions from law, Minn. Statutes 2006 469.179

Existing projects, Minn. Statutes 2006 469.179

Expenditures outside district, Minn. Statutes 2006 469.176, 2006 469.1763

Extended districts

Duration extension to offset deficits, Minn. Statutes 2006 469.1794

Extended subdistricts, see Hazardous substance subdistricts under this topic

Generally, Minn. Statutes 2006 469.174 to 2006 469.1799

Governing bodies

Defined, Minn. Statutes 2006 469.174

Duties, see Municipalities under this topic

Guaranty fund, Minn. Statutes 2006 469.1765

Hazardous substance subdistricts

Captured net tax capacity, Minn. Statutes 2006 469.174

Creation, Minn. Statutes 2006 469.175

Duration, limitations, Minn. Statutes 2006 469.176

Original net tax capacity, determination, Minn. Statutes 2006 469.174

Removal or remedial costs, Minn. Statutes 2006 469.175, 2006 469.176, 2006 469.1765

Tax increment financing plans, Minn. Statutes 2006 469.175

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Hearings, special taxing districts, establishment, Minn. Statutes 2006 469.1791

Housing and redevelopment authorities

Redevelopment projects, Minn. Statutes 2006 469.042

Requirements, generally, see Authorities under this topic

Special taxing districts, Minn. Statutes 2006 469.1791

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Housing districts

Duration, limitations, Minn. Statutes 2006 469.176

Improvements, fair market value criteria, Minn. Statutes 2006 469.174

Tax increment financing plans, Minn. Statutes 2006 469.175

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Housing projects

Assistance to housing outside project area, Minn. Statutes 2006 469.176, 2006 469.1763

Defined, Minn. Statutes 2006 469.174

Generally, Minn. Statutes 2006 469.1761

Income requirements, housing districts, Minn. Statutes 2006 469.1761

Indemnification, guaranty fund, use, Minn. Statutes 2006 469.1765

Interest reduction program

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Interfund loans or advances, Minn. Statutes 2006 469.174, 2006 469.178

Iron Range Resources and Rehabilitation Board

Powers, projects, Minn. Statutes 2006 298.2211

Lawsuits

Enforcement of law, suits by property owners, Minn. Statutes 2006 469.1771

Hazardous substance subdistricts, removal or remedial costs, recovery, Minn. Statutes 2006 469.175

Liability, limitation of

Remedial or removal costs, guaranty fund, use, Minn. Statutes 2006 469.1765

Local governments, tax increment revenues, uses, Minn. Statutes 2006 469.176

Market value

Assessment agreements, Minn. Statutes 2006 469.177

Housing districts, improvements, fair market value criteria, Minn. Statutes 2006 469.174

Special taxing districts, Minn. Statutes 2006 469.1791

Taxable parcels, reduction notice, Minn. Statutes 2006 272.71

Minneapolis-Saint Paul International Airport district, Minn. Statutes 2006 473.680

Municipal redevelopment authorities

Requirements, generally, see Authorities under this topic

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Municipalities

Appropriations by, guaranty fund, Minn. Statutes 2006 469.1765

Approvals by, Minn. Statutes 2006 469.175, 2006 469.177, 2006 469.1782

Bonds, issuance, Minn. Statutes 2006 469.178

Consulting, Minn. Statutes 2006 469.175

Interfund loans or advances, Minn. Statutes 2006 469.178

Notice received, Minn. Statutes 2006 469.175, 2006 469.1771

Ordinances, special taxing districts, Minn. Statutes 2006 469.1791

Payments to, developers, Minn. Statutes 2006 469.1793

Repayment agreements, increments received after duration limit, Minn. Statutes 2006 469.1771

Reports given, annual reporting, Minn. Statutes 2006 469.175

Reports received, tax increment financing districts, Minn. Statutes 2006 469.175

Resolutions by, special laws, Minn. Statutes 2006 469.1782

Special taxing districts, Minn. Statutes 2006 469.1791

Tax increment financing powers, suspension, Minn. Statutes 2006 469.1771

Neighborhood revitalization

Expenditures, Minn. Statutes 2006 469.1781, 2006 469.1831

Net tax capacity, reduction or abatement

Application to original net tax capacity, Minn. Statutes 2006 469.177

Original net tax capacity

Certification by county auditors, Minn. Statutes 2006 469.162, 2006 469.175, 2006 469.177

Determination, criteria, Minn. Statutes 2006 469.174

Financial reporting requirements, Minn. Statutes 2006 469.175

Generally, Minn. Statutes 2006 469.177

Planning

Development action response plans, see same under this topic

Tax increment financing plans, Minn. Statutes 2006 469.175, 2006 469.176

Pooling

Deficits, use permitted, Minn. Statutes 2006 469.1763, 2006 469.1791

Pre-1982 districts, rules, Minn. Statutes 2006 469.1764

Restrictions, Minn. Statutes 2006 469.1763

Port authorities

Requirements, see Authorities under this topic

Special taxing districts, Minn. Statutes 2006 469.1791

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Preexisting districts

Deficits, Minn. Statutes 2006 469.1763, 2006 469.1792

Duration extension to offset deficits, Minn. Statutes 2006 469.1794

Pre-1979 districts, limitations, Minn. Statutes 2006 469.176

Pre-1982 districts, Minn. Statutes 2006 469.176, 2006 469.1764

Preexisting obligations

Bonding authority, levy to offset tax changes, Minn. Statutes 2006 469.1814

Deficits, pooling permitted, Minn. Statutes 2006 469.1763

Duration extension to offset deficits, Minn. Statutes 2006 469.1794

Presumptions, effective dates, Minn. Statutes 2006 469.179

Projects, existing projects, Minn. Statutes 2006 469.134, 2006 469.179

Property owners, special taxing districts, Minn. Statutes 2006 469.1791

Property tax abatement agreements, Minn. Statutes 2006 469.1813

Qualified disaster areas, Minn. Statutes 2006 469.174, 2006 469.177

Qualified housing districts, defined, Minn. Statutes 2006 469.174

Qualifying obligations

Duration extension to offset deficits, Minn. Statutes 2006 469.1794

Ramsey County, Minn. Statutes 2006 383A.76

Redevelopment districts

Abandoned or underused tank facilities, Minn. Statutes 2006 469.174

Duration, limitations, Minn. Statutes 2006 469.176

Qualified disaster areas, Minn. Statutes 2006 469.174

Structurally substandard buildings, Minn. Statutes 2006 469.174, 2006 469.177

Tank facilities adjacent to railroads, Minn. Statutes 2006 469.174

Tax increment financing plans, Minn. Statutes 2006 469.175

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Regional railroad authorities projects

Property acquisition, facilitation of, Minn. Statutes 2006 398A.04

Renewal and renovation districts

Limitations, Minn. Statutes 2006 469.176

Structurally substandard buildings, Minn. Statutes 2006 469.174, 2006 469.177

Tax increment revenues, uses, Minn. Statutes 2006 469.176

Reports about

Audit findings, noncompliance with law, Minn. Statutes 2006 469.1771

Excess increments, distribution, Minn. Statutes 2006 469.176

Financial reporting costs, appropriations for, Minn. Statutes 2006 469.177

Violations, suspension of tax increments, Minn. Statutes 2006 469.1771

Revenues

Expenditures, five-year rule, Minn. Statutes 2006 469.1763

Guaranty fund, deposits to, Minn. Statutes 2006 469.1765

Industrial development projects, Minn. Statutes 2006 469.162

Neighborhood revitalization programs, expenditures, Minn. Statutes 2006 469.1781, 2006 469.1831

Prohibited uses, Minn. Statutes 2006 469.176

Revenues derived from tax increments, Minn. Statutes 2006 469.174, 2006 469.1763

Targeted neighborhood revitalization programs, city matching money, Minn. Statutes 2006 469.201

Uses, Minn. Statutes 2006 469.176, 2006 469.1763

Rural development financing authorities

Requirements, generally, see Authorities under this topic

Tax increment revenues, uses, Minn. Statutes 2006 469.176

School districts

Captured tax capacity adjustment, Minn. Statutes 2006 127A.48

Losses due to repeal of general education levy, abatement levy authority, Minn. Statutes 2006 469.1799

Referendum levy payments, Minn. Statutes 2006 469.177

Small cities, Minn. Statutes 2006 469.174, 2006 469.176

Soils condition districts, Minn. Statutes 2006 469.174, 2006 469.176

Special tax, authority, collection, and administration, Minn. Statutes 2006 469.1791

Special taxing districts, Minn. Statutes 2006 469.1791

Statutes of limitations

Enforcement of law, suits by property owners, Minn. Statutes 2006 469.1771

Tax increment financing districts

Assessment agreements, Minn. Statutes 2006 469.177

Captured tax capacity, tax assessment abstracts, Minn. Statutes 2006 270C.89

Consulting, with county boards and school boards, Minn. Statutes 2006 469.175

Decertification, see same under this topic

Deficits, pooling permitted, Minn. Statutes 2006 469.1763, 2006 469.1791

Delinquent property taxes after termination, Minn. Statutes 2006 469.176

Duration, Minn. Statutes 2006 469.176, 2006 469.1782

Expenditures outside district, Minn. Statutes 2006 469.1763, 2006 469.1764

Financial reporting, Minn. Statutes 2006 469.175

New districts, Minn. Statutes 2006 469.177, 2006 469.1782

Original local tax rate, certification, Minn. Statutes 2006 469.177

Powers, Minn. Statutes 2006 469.1771

Preexisting districts, see same under this topic

Status, annual disclosure, Minn. Statutes 2006 469.175

Termination, Minn. Statutes 2006 469.176

Tax increment financing plans

Contents, Minn. Statutes 2006 469.175

Copies, filing with Revenue Department, Minn. Statutes 2006 469.175

Modifications, Minn. Statutes 2006 469.175, 2006 469.176

Tax increments

Annual statements, Minn. Statutes 2006 469.175

City development districts, Minn. Statutes 2006 469.129

Computation, Minn. Statutes 2006 428A.05, 2006 469.177

Discharge, Minn. Statutes 2006 469.176, 2006 469.1763

Duration limits, Minn. Statutes 2006 469.176

Excess increments, use, Minn. Statutes 2006 469.176, 2006 469.1765, 2006 469.1771

Financial reporting requirements, Minn. Statutes 2006 469.175

Increments received after duration limit, repayment, Minn. Statutes 2006 469.1771

Industrial development projects, Minn. Statutes 2006 469.162

Limitations, duration extension to offset deficits, Minn. Statutes 2006 469.1794

Nonqualifying expenditures, repayment, Minn. Statutes 2006 469.1771

Nonqualifying property, repayment of collections on, Minn. Statutes 2006 469.1771

Payment, limitations, Minn. Statutes 2006 469.176

Redevelopment projects, Minn. Statutes 2006 469.042

Revenues, see same under this topic

Suspension, Minn. Statutes 2006 469.1771

Transfers among districts, insufficient funds, Minn. Statutes 2006 469.1791

Taxable parcels, market value, reduction notice, Minn. Statutes 2006 272.71

Tourism facilities, Minn. Statutes 2006 469.174, 2006 469.176

Violations and penalties

Alternative dispute resolution, Minn. Statutes 2006 469.1771