Bill Text: MN HF1890 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Bovine tuberculosis property tax credit revived.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2012-03-14 - Division action, to pass and return to Taxes [HF1890 Detail]
Download: Minnesota-2011-HF1890-Introduced.html
1.2relating to property taxation; reviving the bovine tuberculosis property tax credit
1.3for certain properties;amending Minnesota Statutes 2010, section 273.113.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 273.113, is amended to read:
1.6273.113 TAX CREDIT FOR PROPERTY INPROPOSED BOVINE
1.7TUBERCULOSISMODIFIED ACCREDITED MANAGEMENT ZONE.
1.8 Subdivision 1. Definitions. For the purposes of this section, the following terms
1.9have the meanings given to them:
1.10 (1) "bovine tuberculosismodified accredited management zone" means the modified
1.11accredited management zone designated by the Board of Animal Health under section
1.1235.244
;
1.13 (2) "located within" means that the herd is kept in the area for at least a part of
1.14calendar year 2006, 2007, or 2008; and
1.15(3) "animal" means cattle, bison, goats, and farmed cervidae.
1.16 Subd. 2. Eligibility; amount of credit. Agricultural and rural vacant land classified
1.17under section273.13, subdivision 23 , located within a bovine tuberculosis modified
1.18accredited management zone is eligible for a property tax credit equal to the greater of: (1)
1.19$5 per acre on the first 160 acres of the property where the herd had been located; or (2) an
1.20amount equal to $5 per acre times five acres times the highest number of animals tested
1.21on the property for bovine tuberculosis in a whole-herd test as reported by the Board of
1.22Animal Health in 2006, 2007, or 2008 the amount of credit received under this section for
1.23taxes payable in 2011. The amount of the credit cannot exceed the property tax payable on
1.24the property where the herd had been located, excluding any tax attributable to residential
2.1structures. Tobegin to qualify for the tax credit for taxes payable in 2012, the owner shall
2.2file an application with the county byDecember 1 of the levy year July 1, 2012. For
2.3taxes payable in 2012, the credit shall be paid as a direct payment to the property owner,
2.4issued by the county within 30 days of receipt of the application, provided that there are
2.5no delinquent taxes on the property. The credit must be given for each subsequent taxes
2.6payable year until the credit terminates under subdivision 4. For taxes payable in 2013
2.7and thereafter, the assessor shall indicate the amount of the property tax reduction on the
2.8property tax statement of each taxpayer receiving a credit under this section. For taxes
2.9payable in 2013 and thereafter, the credit paid pursuant to this section shall be deducted
2.10from the tax due on the property as provided in section273.1393 .
2.11 Subd. 3. Reimbursement for lost revenue. The county auditor shall certify to the
2.12commissioner of revenue, as part of the abstracts of tax lists required to be filed with the
2.13commissioner under section275.29 , the amount of tax lost to the county from the property
2.14tax credit under subdivision 2, either due to direct payment of the credit or to reduction of
2.15the property taxes due. Any prior year adjustments must also be certified in the abstracts
2.16of tax lists. The commissioner of revenue shall review the certifications to determine
2.17their accuracy. The commissioner may make the changes in the certification that are
2.18considered necessary or return a certification to the county auditor for corrections. The
2.19commissioner shall reimburse each taxing district, other than school districts, for the taxes
2.20lost. The payments must be made at the time provided in section473H.10 for payment to
2.21taxing jurisdictions in the same proportion that the ad valorem tax is distributed, except
2.22that for taxes payable in 2012 the entire reimbursement must be made to the county.
2.23Reimbursements to school districts must be made as provided in section273.1392 . The
2.24amount necessary to make the reimbursements under this section is annually appropriated
2.25from the general fund to the commissioner of revenue.
2.26 Subd. 4. Termination of credit. The credits provided under this section cease to
2.27be available beginning with taxes payable in the year following the date when the Board
2.28of Animal Health hascertified that the state is free of discontinued all required bovine
2.29tuberculosis related activities within the bovine tuberculosis management zone.
2.30EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.31thereafter.
1.3for certain properties;amending Minnesota Statutes 2010, section 273.113.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 273.113, is amended to read:
1.6273.113 TAX CREDIT FOR PROPERTY IN
1.7TUBERCULOSIS
1.8 Subdivision 1. Definitions. For the purposes of this section, the following terms
1.9have the meanings given to them:
1.10 (1) "bovine tuberculosis
1.11
1.13 (2) "located within" means that the herd is kept in the area for at least a part of
1.14calendar year 2006, 2007, or 2008; and
1.15(3) "animal" means cattle, bison, goats, and farmed cervidae.
1.16 Subd. 2. Eligibility; amount of credit. Agricultural and rural vacant land classified
1.17under section
1.18
1.19
1.20
1.21
1.22
1.23taxes payable in 2011. The amount of the credit cannot exceed the property tax payable on
1.24the property where the herd had been located, excluding any tax attributable to residential
2.1structures. To
2.2file an application with the county by
2.3taxes payable in 2012, the credit shall be paid as a direct payment to the property owner,
2.4issued by the county within 30 days of receipt of the application, provided that there are
2.5no delinquent taxes on the property. The credit must be given for each subsequent taxes
2.6payable year until the credit terminates under subdivision 4. For taxes payable in 2013
2.7and thereafter, the assessor shall indicate the amount of the property tax reduction on the
2.8property tax statement of each taxpayer receiving a credit under this section. For taxes
2.9payable in 2013 and thereafter, the credit paid pursuant to this section shall be deducted
2.10from the tax due on the property as provided in section
2.11 Subd. 3. Reimbursement for lost revenue. The county auditor shall certify to the
2.12commissioner of revenue, as part of the abstracts of tax lists required to be filed with the
2.13commissioner under section
2.14tax credit under subdivision 2, either due to direct payment of the credit or to reduction of
2.15the property taxes due. Any prior year adjustments must also be certified in the abstracts
2.16of tax lists. The commissioner of revenue shall review the certifications to determine
2.17their accuracy. The commissioner may make the changes in the certification that are
2.18considered necessary or return a certification to the county auditor for corrections. The
2.19commissioner shall reimburse each taxing district, other than school districts, for the taxes
2.20lost. The payments must be made at the time provided in section
2.21taxing jurisdictions in the same proportion that the ad valorem tax is distributed, except
2.22that for taxes payable in 2012 the entire reimbursement must be made to the county.
2.23Reimbursements to school districts must be made as provided in section
2.24amount necessary to make the reimbursements under this section is annually appropriated
2.25from the general fund to the commissioner of revenue.
2.26 Subd. 4. Termination of credit. The credits provided under this section cease to
2.27be available beginning with taxes payable in the year following the date when the Board
2.28of Animal Health has
2.29tuberculosis related activities within the bovine tuberculosis management zone.
2.30EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.31thereafter.
