Bill Text: MN HF551 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Property tax late payment penalties modified.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2011-02-22 - Referred by Chair to Property and Local Tax Division [HF551 Detail]
Download: Minnesota-2011-HF551-Introduced.html
1.2relating to taxation; property; modifying the penalties for late payment;amending
1.3Minnesota Statutes 2010, section 279.01, subdivision 1; repealing Minnesota
1.4Statutes 2010, section 279.01, subdivision 4.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 279.01, subdivision 1, is amended to read:
1.7 Subdivision 1. Due dates; penalties. Except as provided in subdivision 3or 4, on
1.8May 16 or 21 days after the postmark date on the envelope containing the property tax
1.9statement, whichever is later, a penalty accrues and thereafter is charged upon all unpaid
1.10taxes on real estate on the current lists in the hands of the county treasurer. The penalty is
1.11at a rate of two percenton homestead property until May 31 and four percent on June 1.
1.12The penalty on nonhomestead property is at a rate of four percent until May 31 and eight
1.13percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days after
1.14the postmark date on the envelope containing the property tax statements, whichever is
1.15later, on commercial use real property used for seasonal residential recreational purposes
1.16and classified as class 1c or 4c, and on other commercial use real property classified as
1.17class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
1.18class 3a property is earned during the months of May, June, July, and August. In order
1.19for the first half of the tax due on class 3a property to be paid after May 15 and before
1.20June 1, or 21 days after the postmark date on the envelope containing the property tax
1.21statement, whichever is later, without penalty, the owner of the property must attach
1.22an affidavit to the payment attesting to compliance with the income provision of this
1.23subdivision. Thereafter,for both homestead and nonhomestead property, on the first day
1.24of each month beginning July 1, up to and including October 1 following, an additional
2.1penalty of one percent for each month accrues and is charged on all such unpaid taxes
2.2provided that if the due date was extended beyond May 15 as the result of any delay in
2.3mailing property tax statements no additional penalty shall accrue if the tax is paid by the
2.4extended due date. If the tax is not paid by the extended due date, then all penalties that
2.5would have accrued if the due date had been May 15 shall be charged. When the taxes
2.6against any tract or lot exceed $100, one-half thereof may be paid prior to May 16 or
2.721 days after the postmark date on the envelope containing the property tax statement,
2.8whichever is later; and, if so paid, no penalty attaches; the remaining one-half may be
2.9paid at any time prior to October 16 following, without penalty; but, if not so paid, then
2.10a penalty of two percent accruesthereon for homestead property and a penalty of four
2.11percent on nonhomestead property. Thereafter, for homestead property, on the first day
2.12of November an additional penalty offour two percent accrues and on the first day of
2.13December following, an additional penalty of two percent accrues and is charged on all
2.14such unpaid taxes.Thereafter, for nonhomestead property, on the first day of November
2.15and December following, an additional penalty of four percent for each month accrues
2.16and is charged on all such unpaid taxes. If one-half of such taxes are not paid prior to
2.17May 16 or 21 days after the postmark date on the envelope containing the property tax
2.18statement, whichever is later, the same may be paid at any time prior to October 16, with
2.19accrued penalties to the date of payment added, and thereupon no penalty attaches to the
2.20remaining one-half until October 16 following.
2.21 This section applies to payment of personal property taxes assessed against
2.22improvements to leased property, except as provided by section277.01, subdivision 3 .
2.23 A county may provide by resolution that in the case of a property owner that has
2.24multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
2.25installments as provided in this subdivision.
2.26 The county treasurer may accept payments of more or less than the exact amount of
2.27a tax installment due. Payments must be applied first to the oldest installment that is due
2.28but which has not been fully paid. If the accepted payment is less than the amount due,
2.29payments must be applied first to the penalty accrued for the year or the installment being
2.30paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
2.31payment required as a condition for filing an appeal under section278.03 or any other law,
2.32nor does it affect the order of payment of delinquent taxes under section280.39 .
2.33EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.34thereafter.
2.35 Sec. 2. REPEALER.
3.1Minnesota Statutes 2010, section 279.01, subdivision 4, is repealed.
3.2EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
3.3thereafter.
1.3Minnesota Statutes 2010, section 279.01, subdivision 1; repealing Minnesota
1.4Statutes 2010, section 279.01, subdivision 4.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 279.01, subdivision 1, is amended to read:
1.7 Subdivision 1. Due dates; penalties. Except as provided in subdivision 3
1.8May 16 or 21 days after the postmark date on the envelope containing the property tax
1.9statement, whichever is later, a penalty accrues and thereafter is charged upon all unpaid
1.10taxes on real estate on the current lists in the hands of the county treasurer. The penalty is
1.11at a rate of two percent
1.12
1.13
1.14the postmark date on the envelope containing the property tax statements, whichever is
1.15later, on commercial use real property used for seasonal residential recreational purposes
1.16and classified as class 1c or 4c, and on other commercial use real property classified as
1.17class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
1.18class 3a property is earned during the months of May, June, July, and August. In order
1.19for the first half of the tax due on class 3a property to be paid after May 15 and before
1.20June 1, or 21 days after the postmark date on the envelope containing the property tax
1.21statement, whichever is later, without penalty, the owner of the property must attach
1.22an affidavit to the payment attesting to compliance with the income provision of this
1.23subdivision. Thereafter,
1.24of each month beginning July 1, up to and including October 1 following, an additional
2.1penalty of one percent for each month accrues and is charged on all such unpaid taxes
2.2provided that if the due date was extended beyond May 15 as the result of any delay in
2.3mailing property tax statements no additional penalty shall accrue if the tax is paid by the
2.4extended due date. If the tax is not paid by the extended due date, then all penalties that
2.5would have accrued if the due date had been May 15 shall be charged. When the taxes
2.6against any tract or lot exceed $100, one-half thereof may be paid prior to May 16 or
2.721 days after the postmark date on the envelope containing the property tax statement,
2.8whichever is later; and, if so paid, no penalty attaches; the remaining one-half may be
2.9paid at any time prior to October 16 following, without penalty; but, if not so paid, then
2.10a penalty of two percent accrues
2.11
2.12of November an additional penalty of
2.13December following, an additional penalty of two percent accrues and is charged on all
2.14such unpaid taxes.
2.15
2.16
2.17May 16 or 21 days after the postmark date on the envelope containing the property tax
2.18statement, whichever is later, the same may be paid at any time prior to October 16, with
2.19accrued penalties to the date of payment added, and thereupon no penalty attaches to the
2.20remaining one-half until October 16 following.
2.21 This section applies to payment of personal property taxes assessed against
2.22improvements to leased property, except as provided by section
2.23 A county may provide by resolution that in the case of a property owner that has
2.24multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
2.25installments as provided in this subdivision.
2.26 The county treasurer may accept payments of more or less than the exact amount of
2.27a tax installment due. Payments must be applied first to the oldest installment that is due
2.28but which has not been fully paid. If the accepted payment is less than the amount due,
2.29payments must be applied first to the penalty accrued for the year or the installment being
2.30paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
2.31payment required as a condition for filing an appeal under section
2.32nor does it affect the order of payment of delinquent taxes under section
2.33EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.34thereafter.
2.35 Sec. 2. REPEALER.
3.1Minnesota Statutes 2010, section 279.01, subdivision 4, is repealed.
3.2EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
3.3thereafter.
