Bill Text: MN HF3262 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Property tax time period for overpaid taxes extended.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-03-21 - Introduction and first reading, referred to Taxes [HF3262 Detail]
Download: Minnesota-2013-HF3262-Introduced.html
1.2relating to taxation; property; extending the time period for refunds of overpaid
1.3property taxes;amending Minnesota Statutes 2012, section 375.192, subdivision
1.42.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 375.192, subdivision 2, is amended to read:
1.7 Subd. 2. Procedure, conditions. Upon written application by the owner of any
1.8property, the county board may grant the reduction or abatement of estimated market
1.9valuation or taxes and of any costs, penalties, or interest on them as the board deems just
1.10and equitable and order the refund in whole or part of any taxes, costs, penalties, or interest
1.11which have been erroneously or unjustly paid. Except as provided in sections469.1812 to
1.12469.1815
, no reduction or abatement may be granted on the basis of providing an incentive
1.13for economic development or redevelopment. Except as provided in section375.194 , the
1.14county board may consider and grant reductions or abatements on applications only as
1.15they relate to taxes payable in the current year and (1) up to ten prior years, in the case of
1.16homestead and agricultural property, or (2) the two prior years, in the case of all other
1.17types of property; provided that reductions or abatements forthe two prior years shall be
1.18considered or granted only for (i) clerical errors, or (ii) when the taxpayer fails to file for
1.19a reduction or an adjustment due to hardship, as determined by the county board. The
1.20application must include the Social Security number of the applicant. The Social Security
1.21number is private data on individuals as defined by section13.02, subdivision 12 . All
1.22applications must be approved by the county assessor, or, if the property is located in a city
1.23of the first or second class having a city assessor, by the city assessor, and by the county
1.24auditor before consideration by the county board, except that the part of the application
2.1which is for the abatement of penalty or interest must be approved by the county treasurer
2.2and county auditor. Approval by the county or city assessor is not required for abatements
2.3of penalty or interest. No reduction, abatement, or refund of any special assessments
2.4made or levied by any municipality for local improvements shall be made unless it is also
2.5approved by the board of review or similar taxing authority of the municipality. On any
2.6reduction or abatement when the reduction of taxes, costs, penalties, and interest exceed
2.7$10,000, the county board shall give notice within 20 days to the school board and the
2.8municipality in which the property is located. The notice must describe the property
2.9involved, the actual amount of the reduction being sought, and the reason for the reduction.
2.10An appeal may not be taken to the Tax Court from any order of the county board
2.11made in the exercise of the discretionary authority granted in this section.
2.12The county auditor shall notify the commissioner of revenue of all abatements
2.13resulting from the erroneous classification of real property, for tax purposes, as
2.14nonhomestead property. For the abatements relating to the current year's tax processed
2.15through June 30, the auditor shall notify the commissioner on or before July 31 of that
2.16same year of all abatement applications granted. For the abatements relating to the current
2.17year's tax processed after June 30 through the balance of the year, the auditor shall notify
2.18the commissioner on or before the following January 31 of all applications granted. The
2.19county auditor shall submit a form containing the Social Security number of the applicant
2.20and such other information the commissioner prescribes.
2.21EFFECTIVE DATE.This section is effective July 1, 2014.
1.3property taxes;amending Minnesota Statutes 2012, section 375.192, subdivision
1.42.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 375.192, subdivision 2, is amended to read:
1.7 Subd. 2. Procedure, conditions. Upon written application by the owner of any
1.8property, the county board may grant the reduction or abatement of estimated market
1.9valuation or taxes and of any costs, penalties, or interest on them as the board deems just
1.10and equitable and order the refund in whole or part of any taxes, costs, penalties, or interest
1.11which have been erroneously or unjustly paid. Except as provided in sections
1.13for economic development or redevelopment. Except as provided in section
1.14county board may consider and grant reductions or abatements on applications only as
1.15they relate to taxes payable in the current year and (1) up to ten prior years, in the case of
1.16homestead and agricultural property, or (2) the two prior years, in the case of all other
1.17types of property; provided that reductions or abatements for
1.18considered or granted only for (i) clerical errors, or (ii) when the taxpayer fails to file for
1.19a reduction or an adjustment due to hardship, as determined by the county board. The
1.20application must include the Social Security number of the applicant. The Social Security
1.21number is private data on individuals as defined by section
1.22applications must be approved by the county assessor, or, if the property is located in a city
1.23of the first or second class having a city assessor, by the city assessor, and by the county
1.24auditor before consideration by the county board, except that the part of the application
2.1which is for the abatement of penalty or interest must be approved by the county treasurer
2.2and county auditor. Approval by the county or city assessor is not required for abatements
2.3of penalty or interest. No reduction, abatement, or refund of any special assessments
2.4made or levied by any municipality for local improvements shall be made unless it is also
2.5approved by the board of review or similar taxing authority of the municipality. On any
2.6reduction or abatement when the reduction of taxes, costs, penalties, and interest exceed
2.7$10,000, the county board shall give notice within 20 days to the school board and the
2.8municipality in which the property is located. The notice must describe the property
2.9involved, the actual amount of the reduction being sought, and the reason for the reduction.
2.10An appeal may not be taken to the Tax Court from any order of the county board
2.11made in the exercise of the discretionary authority granted in this section.
2.12The county auditor shall notify the commissioner of revenue of all abatements
2.13resulting from the erroneous classification of real property, for tax purposes, as
2.14nonhomestead property. For the abatements relating to the current year's tax processed
2.15through June 30, the auditor shall notify the commissioner on or before July 31 of that
2.16same year of all abatement applications granted. For the abatements relating to the current
2.17year's tax processed after June 30 through the balance of the year, the auditor shall notify
2.18the commissioner on or before the following January 31 of all applications granted. The
2.19county auditor shall submit a form containing the Social Security number of the applicant
2.20and such other information the commissioner prescribes.
2.21EFFECTIVE DATE.This section is effective July 1, 2014.
