Bill Text: MN HF1007 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Public Employee Retirement Act aids and payments reduced in lieu of property taxes.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2011-03-10 - Referred by Chair to Property and Local Tax Division [HF1007 Detail]
Download: Minnesota-2011-HF1007-Introduced.html
1.2relating to taxation; property; reducing PERA aids and payments in lieu
1.3of property taxes;amending Minnesota Statutes 2010, sections 97A.061,
1.4subdivisions 1, 3; 127A.50, subdivision 3; 273.1385, by adding a subdivision;
1.5477A.11, subdivision 1; 477A.12, subdivision 1; 477A.14, subdivision 1;
1.6477A.17; repealing Minnesota Statutes 2010, section 477A.145.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.8 Section 1. Minnesota Statutes 2010, section 97A.061, subdivision 1, is amended to
1.9read:
1.10 Subdivision 1. Applicability; amount. (a) The commissioner shall annually make a
1.11payment to each county having public hunting areas and game refuges. Money to make
1.12the payments is annually appropriated for that purpose from the general fund. Except as
1.13provided in paragraph (b), this section does not apply to state trust fund land and other
1.14state land not purchased for game refuge or public hunting purposes. Except as provided
1.15in paragraph (b), the payment shall be the greatest of:
1.16(1)35 29.75 percent of the gross receipts from all special use permits and leases of
1.17land acquired for public hunting and game refuges;
1.18(2)50 42.5 cents per acre on land purchased actually used for public hunting or
1.19game refuges; or
1.20(3)three-fourths of one .6375 percent of the appraised value of purchased land
1.21actually used for public hunting and game refuges.
1.22(b) The payment shall be 50 percent of the dollar amountadjusted for inflation as
1.23determined under section477A.12, subdivision 1 , paragraph (a), clause (1), multiplied
1.24by the number of acres of land in the county that are owned by another state agency for
1.25military purposes and designated as a game refuge under section97A.085 .
2.1(c) The payment must be reduced by the amount paid under subdivision 3 for
2.2croplands managed for wild geese.
2.3(d) The appraised value is the purchase price for five years after acquisition.
2.4The appraised value shall be determined by the county assessor every five years after
2.5acquisition.
2.6EFFECTIVE DATE.This section is effective for aids payable in calendar year
2.72011 and thereafter.
2.8 Sec. 2. Minnesota Statutes 2010, section 97A.061, subdivision 3, is amended to read:
2.9 Subd. 3. Goose management croplands. (a) The commissioner shall make a
2.10payment on July 1 of each year to each county where the state owns more than 1,000 acres
2.11of crop land, for wild goose management purposes. The payment shall be equal to 85
2.12percent of the taxes assessed on comparable, privately owned, adjacent land. Money to
2.13make the payments is annually appropriated for that purpose from the general fund. The
2.14county treasurer shall allocate and distribute the payment as provided in subdivision 2.
2.15(b) The land used for goose management under this subdivision is exempt from
2.16taxation as provided in sections272.01 and
273.19 .
2.17EFFECTIVE DATE.This section is effective for aids payable in calendar year
2.182011 and thereafter.
2.19 Sec. 3. Minnesota Statutes 2010, section 127A.50, subdivision 3, is amended to read:
2.20 Subd. 3. Limits on adjustments and potential reductions. (a) Increases to any
2.21school districts under subdivision 1, clause (2), and decreases under subdivision 1, clauses
2.22(1) and (3), are limited to the fiscal year 1999 amounts. The commissioner of education
2.23may permanently reduce the adjustments to school districts under subdivision 1, clauses
2.24(1) and (2), in the same manner as prescribed for nonschool jurisdictions under section
2.25273.1385, subdivision 2
. The commissioner may, from time to time, require that the
2.26most recent fiscal year payroll information be certified by the executive director of the
2.27Teachers Retirement Association. For any school district where the newly certified
2.28Teachers Retirement Association payroll is significantly lower than the fiscal 1997
2.29amount as determined by the commissioner, the commissioner shall recalculate the lower
2.30reduction under subdivision 1, clause (3), and shall permanently reduce the adjustment
2.31amount in subsequent years.
2.32(b) For fiscal year 2012 and thereafter, the aid paid under subdivision 1, clause (2),
2.33after any adjustment under paragraph (a) is reduced by 50 percent.
3.1EFFECTIVE DATE.This section is effective the day following final enactment.
3.2 Sec. 4. Minnesota Statutes 2010, section 273.1385, is amended by adding a subdivision
3.3to read:
3.4 Subd. 3a. Aid reduction. Beginning with fiscal year 2012 and thereafter, the
3.5amount of aid paid to any jurisdiction under subdivisions 1 to 3 is reduced by 50 percent.
3.6EFFECTIVE DATE.This section is effective the day following final enactment.
3.7 Sec. 5. Minnesota Statutes 2010, section 477A.11, subdivision 1, is amended to read:
3.8 Subdivision 1. Terms. For the purpose of sections477A.11 to
477A.145
3.9the terms defined in this section have the meanings given them.
3.10EFFECTIVE DATE.This section is effective for aids payable in calendar year
3.112011 and thereafter.
3.12 Sec. 6. Minnesota Statutes 2010, section 477A.12, subdivision 1, is amended to read:
3.13 Subdivision 1. Types of land; payments. (a) As an offset for expenses incurred
3.14by counties and towns in support of natural resources lands, the following amounts are
3.15annually appropriated to the commissioner of natural resources from the general fund for
3.16transfer to the commissioner of revenue. The commissioner of revenue shall pay the
3.17transferred funds to counties as required by sections477A.11 to
477A.145
3.18The amounts are:
3.19(1) for acquired natural resources land,$3, as adjusted for inflation under section
3.20477A.145, $4.363 multiplied by the total number of acres of acquired natural resources
3.21land or, at the county's optionthree-fourths of one 0.6375 percent of the appraised value of
3.22all acquired natural resources land in the county, whichever is greater;
3.23(2)75 cents, as adjusted for inflation under section
477A.145, $1.091 multiplied by
3.24the number of acres of county-administered other natural resources land;
3.25(3)75 cents, as adjusted for inflation under section
477A.145, $1.091 multiplied by
3.26the total number of acres of land utilization project land; and
3.27(4)37.5 cents, as adjusted for inflation under section
477A.145, 54.5 cents multiplied
3.28by the number of acres of commissioner-administered other natural resources land located
3.29in each county as of July 1 of each year prior to the payment year.
3.30(b) The amount determined under paragraph (a), clause (1), is payable for land
3.31that is acquired from a private owner and owned by the Department of Transportation
3.32for the purpose of replacing wetland losses caused by transportation projects, but only
4.1if the county contains more than 500 acres of such land at the time the certification is
4.2made under subdivision 2.
4.3EFFECTIVE DATE.This section is effective for aids payable in calendar year
4.42011 and thereafter.
4.5 Sec. 7. Minnesota Statutes 2010, section 477A.14, subdivision 1, is amended to read:
4.6 Subdivision 1. General distribution. Except as provided in subdivision 2 or in
4.7section97A.061, subdivision 5 , 40 percent of the total payment to the county shall be
4.8deposited in the county general revenue fund to be used to provide property tax levy
4.9reduction. The remainder shall be distributed by the county in the following priority:
4.10(a)37.5 cents, as adjusted for inflation under section
477A.145, 54.5 cents for
4.11each acre of county-administered other natural resources land shall be deposited in a
4.12resource development fund to be created within the county treasury for use in resource
4.13development, forest management, game and fish habitat improvement, and recreational
4.14development and maintenance of county-administered other natural resources land. Any
4.15county receiving less than $5,000 annually for the resource development fund may elect to
4.16deposit that amount in the county general revenue fund;
4.17(b) From the funds remaining, within 30 days of receipt of the payment to the
4.18county, the county treasurer shall pay each organized township30 cents, as adjusted for
4.19inflation under section
477A.145, 43.6 cents for each acre of acquired natural resources
4.20land and each acre of land described in section477A.12, subdivision 1 , paragraph (b), and
4.217.5 cents, as adjusted for inflation under section
477A.145, 10.9 cents for each acre of
4.22other natural resources land and each acre of land utilization project land located within its
4.23boundaries. Payments for natural resources lands not located in an organized township
4.24shall be deposited in the county general revenue fund. Payments to counties and townships
4.25pursuant to this paragraph shall be used to provide property tax levy reduction, except
4.26that of the payments for natural resources lands not located in an organized township, the
4.27county may allocate the amount determined to be necessary for maintenance of roads in
4.28unorganized townships. Provided that, if the total payment to the county pursuant to
4.29section477A.12 is not sufficient to fully fund the distribution provided for in this clause,
4.30the amount available shall be distributed to each township and the county general revenue
4.31fund on a pro rata basis; and
4.32(c) Any remaining funds shall be deposited in the county general revenue fund.
4.33Provided that, if the distribution to the county general revenue fund exceeds $35,000, the
4.34excess shall be used to provide property tax levy reduction.
5.1EFFECTIVE DATE.This section is effective for aids payable in calendar year
5.22011 and thereafter.
5.3 Sec. 8. Minnesota Statutes 2010, section 477A.17, is amended to read:
5.4477A.17 LAKE VERMILION STATE PARK AND SOUDAN
5.5UNDERGROUND MINE STATE PARK; ANNUAL PAYMENTS.
5.6 (a) Beginning in fiscal year 2012, in lieu of the payment amount provided under
5.7section477A.12, subdivision 1, clause (1), the county shall receive an annual payment for
5.8land acquired for Lake Vermilion State Park, established in section85.012, subdivision
5.938a, and land within the boundary of Soudan Underground Mine State Park, established
5.10in section85.012, subdivision 53a , equal to 1.5 1.275 percent of the appraised value of
5.11the land.
5.12 (b) For the purposes of this section, the appraised value of the land acquired for
5.13Lake Vermilion State Park for the first five years after acquisition shall be the purchase
5.14price of the land, plus the value of any portion of the land that is acquired by donation.
5.15The appraised value must be redetermined by the county assessor every five years after
5.16the land is acquired.
5.17 (c) The annual payments under this section shall be distributed to the taxing
5.18jurisdictions containing the property as follows: one-third to the school districts; one-third
5.19to the town; and one-third to the county. The payment to school districts is not a county
5.20apportionment under section127A.34 and is not subject to aid recapture. Each of those
5.21taxing jurisdictions may use the payments for their general purposes.
5.22 (d) Except as provided in this section, the payments shall be made as provided
5.23in sections477A.11 to
477A.13 .
5.24EFFECTIVE DATE.This section is effective for aids payable in calendar year
5.252011 and thereafter.
5.26 Sec. 9. REPEALER.
5.27Minnesota Statutes 2010, section 477A.145, is repealed.
5.28EFFECTIVE DATE.This section is effective for aids payable in calendar year
5.292011 and thereafter.
1.3of property taxes;amending Minnesota Statutes 2010, sections 97A.061,
1.4subdivisions 1, 3; 127A.50, subdivision 3; 273.1385, by adding a subdivision;
1.5477A.11, subdivision 1; 477A.12, subdivision 1; 477A.14, subdivision 1;
1.6477A.17; repealing Minnesota Statutes 2010, section 477A.145.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.8 Section 1. Minnesota Statutes 2010, section 97A.061, subdivision 1, is amended to
1.9read:
1.10 Subdivision 1. Applicability; amount. (a) The commissioner shall annually make a
1.11payment to each county having public hunting areas and game refuges. Money to make
1.12the payments is annually appropriated for that purpose from the general fund. Except as
1.13provided in paragraph (b), this section does not apply to state trust fund land and other
1.14state land not purchased for game refuge or public hunting purposes. Except as provided
1.15in paragraph (b), the payment shall be the greatest of:
1.16(1)
1.17land acquired for public hunting and game refuges;
1.18(2)
1.19game refuges; or
1.20(3)
1.21actually used for public hunting and game refuges.
1.22(b) The payment shall be 50 percent of the dollar amount
1.23determined under section
1.24by the number of acres of land in the county that are owned by another state agency for
1.25military purposes and designated as a game refuge under section
2.1(c) The payment must be reduced by the amount paid under subdivision 3 for
2.2croplands managed for wild geese.
2.3(d) The appraised value is the purchase price for five years after acquisition.
2.4The appraised value shall be determined by the county assessor every five years after
2.5acquisition.
2.6EFFECTIVE DATE.This section is effective for aids payable in calendar year
2.72011 and thereafter.
2.8 Sec. 2. Minnesota Statutes 2010, section 97A.061, subdivision 3, is amended to read:
2.9 Subd. 3. Goose management croplands. (a) The commissioner shall make a
2.10payment on July 1 of each year to each county where the state owns more than 1,000 acres
2.11of crop land, for wild goose management purposes. The payment shall be equal to 85
2.12percent of the taxes assessed on comparable, privately owned, adjacent land. Money to
2.13make the payments is annually appropriated for that purpose from the general fund. The
2.14county treasurer shall allocate and distribute the payment as provided in subdivision 2.
2.15(b) The land used for goose management under this subdivision is exempt from
2.16taxation as provided in sections
2.17EFFECTIVE DATE.This section is effective for aids payable in calendar year
2.182011 and thereafter.
2.19 Sec. 3. Minnesota Statutes 2010, section 127A.50, subdivision 3, is amended to read:
2.20 Subd. 3. Limits on adjustments and potential reductions. (a) Increases to any
2.21school districts under subdivision 1, clause (2), and decreases under subdivision 1, clauses
2.22(1) and (3), are limited to the fiscal year 1999 amounts. The commissioner of education
2.23may permanently reduce the adjustments to school districts under subdivision 1, clauses
2.24(1) and (2), in the same manner as prescribed for nonschool jurisdictions under section
2.26most recent fiscal year payroll information be certified by the executive director of the
2.27Teachers Retirement Association. For any school district where the newly certified
2.28Teachers Retirement Association payroll is significantly lower than the fiscal 1997
2.29amount as determined by the commissioner, the commissioner shall recalculate the lower
2.30reduction under subdivision 1, clause (3), and shall permanently reduce the adjustment
2.31amount in subsequent years.
2.32(b) For fiscal year 2012 and thereafter, the aid paid under subdivision 1, clause (2),
2.33after any adjustment under paragraph (a) is reduced by 50 percent.
3.1EFFECTIVE DATE.This section is effective the day following final enactment.
3.2 Sec. 4. Minnesota Statutes 2010, section 273.1385, is amended by adding a subdivision
3.3to read:
3.4 Subd. 3a. Aid reduction. Beginning with fiscal year 2012 and thereafter, the
3.5amount of aid paid to any jurisdiction under subdivisions 1 to 3 is reduced by 50 percent.
3.6EFFECTIVE DATE.This section is effective the day following final enactment.
3.7 Sec. 5. Minnesota Statutes 2010, section 477A.11, subdivision 1, is amended to read:
3.8 Subdivision 1. Terms. For the purpose of sections
3.9the terms defined in this section have the meanings given them.
3.10EFFECTIVE DATE.This section is effective for aids payable in calendar year
3.112011 and thereafter.
3.12 Sec. 6. Minnesota Statutes 2010, section 477A.12, subdivision 1, is amended to read:
3.13 Subdivision 1. Types of land; payments. (a) As an offset for expenses incurred
3.14by counties and towns in support of natural resources lands, the following amounts are
3.15annually appropriated to the commissioner of natural resources from the general fund for
3.16transfer to the commissioner of revenue. The commissioner of revenue shall pay the
3.17transferred funds to counties as required by sections
3.18The amounts are:
3.19(1) for acquired natural resources land,
3.20
3.21land or, at the county's option
3.22all acquired natural resources land in the county, whichever is greater;
3.23(2)
3.24the number of acres of county-administered other natural resources land;
3.25(3)
3.26the total number of acres of land utilization project land; and
3.27(4)
3.28by the number of acres of commissioner-administered other natural resources land located
3.29in each county as of July 1 of each year prior to the payment year.
3.30(b) The amount determined under paragraph (a), clause (1), is payable for land
3.31that is acquired from a private owner and owned by the Department of Transportation
3.32for the purpose of replacing wetland losses caused by transportation projects, but only
4.1if the county contains more than 500 acres of such land at the time the certification is
4.2made under subdivision 2.
4.3EFFECTIVE DATE.This section is effective for aids payable in calendar year
4.42011 and thereafter.
4.5 Sec. 7. Minnesota Statutes 2010, section 477A.14, subdivision 1, is amended to read:
4.6 Subdivision 1. General distribution. Except as provided in subdivision 2 or in
4.7section
4.8deposited in the county general revenue fund to be used to provide property tax levy
4.9reduction. The remainder shall be distributed by the county in the following priority:
4.10(a)
4.11each acre of county-administered other natural resources land shall be deposited in a
4.12resource development fund to be created within the county treasury for use in resource
4.13development, forest management, game and fish habitat improvement, and recreational
4.14development and maintenance of county-administered other natural resources land. Any
4.15county receiving less than $5,000 annually for the resource development fund may elect to
4.16deposit that amount in the county general revenue fund;
4.17(b) From the funds remaining, within 30 days of receipt of the payment to the
4.18county, the county treasurer shall pay each organized township
4.19
4.20land and each acre of land described in section
4.21
4.22other natural resources land and each acre of land utilization project land located within its
4.23boundaries. Payments for natural resources lands not located in an organized township
4.24shall be deposited in the county general revenue fund. Payments to counties and townships
4.25pursuant to this paragraph shall be used to provide property tax levy reduction, except
4.26that of the payments for natural resources lands not located in an organized township, the
4.27county may allocate the amount determined to be necessary for maintenance of roads in
4.28unorganized townships. Provided that, if the total payment to the county pursuant to
4.29section
4.30the amount available shall be distributed to each township and the county general revenue
4.31fund on a pro rata basis; and
4.32(c) Any remaining funds shall be deposited in the county general revenue fund.
4.33Provided that, if the distribution to the county general revenue fund exceeds $35,000, the
4.34excess shall be used to provide property tax levy reduction.
5.1EFFECTIVE DATE.This section is effective for aids payable in calendar year
5.22011 and thereafter.
5.3 Sec. 8. Minnesota Statutes 2010, section 477A.17, is amended to read:
5.4477A.17 LAKE VERMILION STATE PARK AND SOUDAN
5.5UNDERGROUND MINE STATE PARK; ANNUAL PAYMENTS.
5.6 (a) Beginning in fiscal year 2012, in lieu of the payment amount provided under
5.7section
5.8land acquired for Lake Vermilion State Park, established in section
5.10in section
5.11the land.
5.12 (b) For the purposes of this section, the appraised value of the land acquired for
5.13Lake Vermilion State Park for the first five years after acquisition shall be the purchase
5.14price of the land, plus the value of any portion of the land that is acquired by donation.
5.15The appraised value must be redetermined by the county assessor every five years after
5.16the land is acquired.
5.17 (c) The annual payments under this section shall be distributed to the taxing
5.18jurisdictions containing the property as follows: one-third to the school districts; one-third
5.19to the town; and one-third to the county. The payment to school districts is not a county
5.20apportionment under section
5.21taxing jurisdictions may use the payments for their general purposes.
5.22 (d) Except as provided in this section, the payments shall be made as provided
5.23in sections
5.24EFFECTIVE DATE.This section is effective for aids payable in calendar year
5.252011 and thereafter.
5.26 Sec. 9. REPEALER.
5.27Minnesota Statutes 2010, section 477A.145, is repealed.
5.28EFFECTIVE DATE.This section is effective for aids payable in calendar year
5.292011 and thereafter.
