Bill Text: MN HF2137 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Property tax due date penalties modified.
Sponsorship: Partisan Bill (Republican 5)
Status: (Introduced - Dead) 2014-03-04 - Referred by Chair to Property and Local Tax Division [HF2137 Detail]
Download: Minnesota-2013-HF2137-Introduced.html
1.2relating to taxation; property tax due dates; modifying penalties;amending
1.3Minnesota Statutes 2012, sections 273.125, subdivision 3; 277.01, subdivision 1;
1.4Minnesota Statutes 2013 Supplement, section 279.01, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 273.125, subdivision 3, is amended to read:
1.7 Subd. 3. Tax statements; penalties; collections. Not later than July 15 in the year
1.8of assessment the county treasurer shall mail to the taxpayer a statement of tax due on
1.9a manufactured home. The taxes are due on the last day of August, or 20 days after the
1.10postmark date on the envelope containing the property tax statement, whichever is later,
1.11except that if the tax exceeds $50, one-half of the amount due may be paid on August 31,
1.12or 20 days after the postmark date on the envelope containing the property tax statement,
1.13whichever is later, and the remainder on November 15. Taxes remaining unpaid after
1.14the due date are delinquent, and a penalty ofeight six percent must be assessed and
1.15collected as part of the unpaid taxes. The tax statement must contain a sentence notifying
1.16the taxpayer that the title to the manufactured home cannot be transferred unless the
1.17property taxes are paid.
1.18EFFECTIVE DATE.This section is effective for taxes assessed on or after January
1.191, 2015.
1.20 Sec. 2. Minnesota Statutes 2012, section 277.01, subdivision 1, is amended to read:
1.21 Subdivision 1. Due dates; penalty. Except as provided in this subdivision and
1.22subdivision 3, all unpaid personal property taxes shall be deemed delinquent on May 16
1.23next after they become due or 21 days after the postmark date on the envelope containing
2.1the property tax statement, whichever is later, and thereupon a penalty ofeight six percent
2.2shall attach and be charged upon all such taxes. In the case of unpaid personal property
2.3taxes due and owing under section272.01, subdivision 2 , or
273.19 , the first half shall
2.4become delinquent if not paid before May 16 or 21 days after the postmark date on the
2.5envelope containing the property tax statement, whichever is later, and the second half
2.6shall become delinquent if not paid before October 16; penalties for unpaid tax on such
2.7property are imposed under section279.01, subdivision 1 . This section shall not apply to
2.8property taxed under section273.125, subdivision 8 , paragraph (c).
2.9A county may provide by resolution that in the case of a property owner that has
2.10multiple personal property tax statements with the aggregate taxes exceeding $50,
2.11payments may be made in installments as provided in this subdivision.
2.12EFFECTIVE DATE.This section is effective for taxes assessed on or after January
2.131, 2015.
2.14 Sec. 3. Minnesota Statutes 2013 Supplement, section 279.01, subdivision 1, is
2.15amended to read:
2.16 Subdivision 1. Due dates; penalties. Except as provided in subdivisions 3 to 5, on
2.17May 16 or 21 days after the postmark date on the envelope containing the property tax
2.18statement, whichever is later, a penalty accrues and thereafter is charged upon all unpaid
2.19taxes on real estate on the current lists in the hands of the county treasurer. The penalty is
2.20at a rate of two percent on homestead property until May 31 and four percent on June 1.
2.21The penalty on nonhomestead property is at a rate of four percent until May 31 andeight
2.22 six percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days
2.23after the postmark date on the envelope containing the property tax statements, whichever
2.24is later, on commercial use real property used for seasonal residential recreational purposes
2.25and classified as class 1c or 4c, and on other commercial use real property classified as
2.26class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
2.27class 3a property is earned during the months of May, June, July, and August. In order for
2.28the first half of the tax due on class 3a property to be paid after May 15 and before June 1,
2.29or 21 days after the postmark date on the envelope containing the property tax statement,
2.30whichever is later, without penalty, the owner of the property must attach an affidavit to the
2.31payment attesting to compliance with the income provision of this subdivision. Thereafter,
2.32for both homestead and nonhomestead property, on the first day of each month beginning
2.33July 1, up to and including October 1 following, an additional penalty of one percent for
2.34each month accrues and is charged on all such unpaid taxes provided that if the due date
2.35was extended beyond May 15 as the result of any delay in mailing property tax statements
3.1no additional penalty shall accrue if the tax is paid by the extended due date. No penalty
3.2calculated under this subdivision upon any class of property shall exceed six percent. If
3.3the tax is not paid by the extended due date, then all penalties that would have accrued if
3.4the due date had been May 15 shall be charged. When the taxes against any tract or lot
3.5exceed $100, one-half thereof may be paid prior to May 16 or 21 days after the postmark
3.6date on the envelope containing the property tax statement, whichever is later; and, if so
3.7paid, no penalty attaches; the remaining one-half may be paid at any time prior to October
3.816 following, without penalty; but, if not so paid, then a penalty of two percent accrues
3.9thereon for homestead property and a penalty of four percent on nonhomestead property.
3.10Thereafter, for homestead property, on the first day of November an additional penalty of
3.11four percent accruesand on the first day of December following, an additional penalty of
3.12two percent accrues and is charged on all such unpaid taxes. Thereafter, for nonhomestead
3.13property, on the first day of Novemberand December following, an additional penalty
3.14offour two percent for each month accrues and is charged on all such unpaid taxes. If
3.15one-half of such taxes are not paid prior to May 16 or 21 days after the postmark date on
3.16the envelope containing the property tax statement, whichever is later, the same may be
3.17paid at any time prior to October 16, with accrued penalties to the date of payment added,
3.18and thereupon no penalty attaches to the remaining one-half until October 16 following.
3.19 This section applies to payment of personal property taxes assessed against
3.20improvements to leased property, except as provided by section277.01, subdivision 3 .
3.21 A county may provide by resolution that in the case of a property owner that has
3.22multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
3.23installments as provided in this subdivision.
3.24 The county treasurer may accept payments of more or less than the exact amount of
3.25a tax installment due. Payments must be applied first to the oldest installment that is due
3.26but which has not been fully paid. If the accepted payment is less than the amount due,
3.27payments must be applied first to the penalty accrued for the year or the installment being
3.28paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
3.29payment required as a condition for filing an appeal under section278.03 or any other law,
3.30nor does it affect the order of payment of delinquent taxes under section280.39 .
3.31EFFECTIVE DATE.This section is effective for taxes assessed on or after January
3.321, 2015.
1.3Minnesota Statutes 2012, sections 273.125, subdivision 3; 277.01, subdivision 1;
1.4Minnesota Statutes 2013 Supplement, section 279.01, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 273.125, subdivision 3, is amended to read:
1.7 Subd. 3. Tax statements; penalties; collections. Not later than July 15 in the year
1.8of assessment the county treasurer shall mail to the taxpayer a statement of tax due on
1.9a manufactured home. The taxes are due on the last day of August, or 20 days after the
1.10postmark date on the envelope containing the property tax statement, whichever is later,
1.11except that if the tax exceeds $50, one-half of the amount due may be paid on August 31,
1.12or 20 days after the postmark date on the envelope containing the property tax statement,
1.13whichever is later, and the remainder on November 15. Taxes remaining unpaid after
1.14the due date are delinquent, and a penalty of
1.15collected as part of the unpaid taxes. The tax statement must contain a sentence notifying
1.16the taxpayer that the title to the manufactured home cannot be transferred unless the
1.17property taxes are paid.
1.18EFFECTIVE DATE.This section is effective for taxes assessed on or after January
1.191, 2015.
1.20 Sec. 2. Minnesota Statutes 2012, section 277.01, subdivision 1, is amended to read:
1.21 Subdivision 1. Due dates; penalty. Except as provided in this subdivision and
1.22subdivision 3, all unpaid personal property taxes shall be deemed delinquent on May 16
1.23next after they become due or 21 days after the postmark date on the envelope containing
2.1the property tax statement, whichever is later, and thereupon a penalty of
2.2shall attach and be charged upon all such taxes. In the case of unpaid personal property
2.3taxes due and owing under section
2.4become delinquent if not paid before May 16 or 21 days after the postmark date on the
2.5envelope containing the property tax statement, whichever is later, and the second half
2.6shall become delinquent if not paid before October 16; penalties for unpaid tax on such
2.7property are imposed under section
2.8property taxed under section
2.9A county may provide by resolution that in the case of a property owner that has
2.10multiple personal property tax statements with the aggregate taxes exceeding $50,
2.11payments may be made in installments as provided in this subdivision.
2.12EFFECTIVE DATE.This section is effective for taxes assessed on or after January
2.131, 2015.
2.14 Sec. 3. Minnesota Statutes 2013 Supplement, section 279.01, subdivision 1, is
2.15amended to read:
2.16 Subdivision 1. Due dates; penalties. Except as provided in subdivisions 3 to 5, on
2.17May 16 or 21 days after the postmark date on the envelope containing the property tax
2.18statement, whichever is later, a penalty accrues and thereafter is charged upon all unpaid
2.19taxes on real estate on the current lists in the hands of the county treasurer. The penalty is
2.20at a rate of two percent on homestead property until May 31 and four percent on June 1.
2.21The penalty on nonhomestead property is at a rate of four percent until May 31 and
2.22 six percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days
2.23after the postmark date on the envelope containing the property tax statements, whichever
2.24is later, on commercial use real property used for seasonal residential recreational purposes
2.25and classified as class 1c or 4c, and on other commercial use real property classified as
2.26class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
2.27class 3a property is earned during the months of May, June, July, and August. In order for
2.28the first half of the tax due on class 3a property to be paid after May 15 and before June 1,
2.29or 21 days after the postmark date on the envelope containing the property tax statement,
2.30whichever is later, without penalty, the owner of the property must attach an affidavit to the
2.31payment attesting to compliance with the income provision of this subdivision. Thereafter,
2.32for both homestead and nonhomestead property, on the first day of each month beginning
2.33July 1, up to and including October 1 following, an additional penalty of one percent for
2.34each month accrues and is charged on all such unpaid taxes provided that if the due date
2.35was extended beyond May 15 as the result of any delay in mailing property tax statements
3.1no additional penalty shall accrue if the tax is paid by the extended due date. No penalty
3.2calculated under this subdivision upon any class of property shall exceed six percent. If
3.3the tax is not paid by the extended due date, then all penalties that would have accrued if
3.4the due date had been May 15 shall be charged. When the taxes against any tract or lot
3.5exceed $100, one-half thereof may be paid prior to May 16 or 21 days after the postmark
3.6date on the envelope containing the property tax statement, whichever is later; and, if so
3.7paid, no penalty attaches; the remaining one-half may be paid at any time prior to October
3.816 following, without penalty; but, if not so paid, then a penalty of two percent accrues
3.9thereon for homestead property and a penalty of four percent on nonhomestead property.
3.10Thereafter, for homestead property, on the first day of November an additional penalty of
3.11four percent accrues
3.12
3.13property, on the first day of November
3.14of
3.15one-half of such taxes are not paid prior to May 16 or 21 days after the postmark date on
3.16the envelope containing the property tax statement, whichever is later, the same may be
3.17paid at any time prior to October 16, with accrued penalties to the date of payment added,
3.18and thereupon no penalty attaches to the remaining one-half until October 16 following.
3.19 This section applies to payment of personal property taxes assessed against
3.20improvements to leased property, except as provided by section
3.21 A county may provide by resolution that in the case of a property owner that has
3.22multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
3.23installments as provided in this subdivision.
3.24 The county treasurer may accept payments of more or less than the exact amount of
3.25a tax installment due. Payments must be applied first to the oldest installment that is due
3.26but which has not been fully paid. If the accepted payment is less than the amount due,
3.27payments must be applied first to the penalty accrued for the year or the installment being
3.28paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
3.29payment required as a condition for filing an appeal under section
3.30nor does it affect the order of payment of delinquent taxes under section
3.31EFFECTIVE DATE.This section is effective for taxes assessed on or after January
3.321, 2015.
