Bill Text: MN HF996 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Tax statements modified.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2011-03-10 - Referred by Chair to Property and Local Tax Division [HF996 Detail]
Download: Minnesota-2011-HF996-Introduced.html
1.2relating to taxation; property; modifying contents of tax statements;amending
1.3Minnesota Statutes 2010, section 276.04, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 276.04, subdivision 2, is amended to read:
1.6 Subd. 2. Contents of tax statements. (a) The treasurer shall provide for the
1.7printing of the tax statements. The commissioner of revenue shall prescribe the form of
1.8the property tax statement and its contents. The tax statement must not state or imply that
1.9property tax credits are paid by the state of Minnesota. The statement must contain a
1.10tabulated statement of the dollar amount due to each taxing authority and the amount of the
1.11state tax from the parcel of real property for which a particular tax statement is prepared.
1.12The dollar amounts attributable to the county, the state tax, the voter approved school tax,
1.13the other local school tax, the township or municipality, each nonschool levy, and the total
1.14of the metropolitan special taxing districts as defined in section275.065, subdivision 3 ,
1.15paragraph (i), must be separately stated. The amounts due all other special taxing districts,
1.16if any, may be aggregated except that any levies made by the regional rail authorities in the
1.17county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter
1.18398A shall be listed on a separate line directly under the appropriate county's levy. If the
1.19county levy under this paragraph includes an amount for a lake improvement district as
1.20defined under sections103B.501 to
103B.581 , the amount attributable for that purpose
1.21must be separately stated from the remaining county levy amount. In the case of Ramsey
1.22County, if the county levy under this paragraph includes an amount for public library
1.23service under section134.07 , the amount attributable for that purpose may be separated
1.24from the remaining county levy amount. The amount of the tax on homesteads qualifying
2.1under the senior citizens' property tax deferral program under chapter 290B is the total
2.2amount of property tax before subtraction of the deferred property tax amount. The
2.3amount of the tax on contamination value imposed under sections270.91 to
270.98 , if any,
2.4must also be separately stated. The dollar amounts, including the dollar amount of any
2.5special assessments, may be rounded to the nearest even whole dollar. For purposes of this
2.6section whole odd-numbered dollars may be adjusted to the next higher even-numbered
2.7dollar. The amount of market value excluded under section273.11, subdivision 16 , if any,
2.8must also be listed on the tax statement.
2.9 (b) The property tax statements for manufactured homes and sectional structures
2.10taxed as personal property shall contain the same information that is required on the
2.11tax statements for real property.
2.12 (c) Real and personal property tax statements must contain the following information
2.13in the order given in this paragraph. The information must contain the current year tax
2.14information in the right column with the corresponding information for the previous year
2.15in a column on the left:
2.16 (1) the property's estimated market value under section273.11, subdivision 1 ;
2.17 (2) the property's taxable market value after reductions under section273.11,
2.18subdivisions 1a and 16 ;
2.19 (3) the property's gross tax, before credits;
2.20 (4) for homestead residential and agricultural properties, the credits under section
2.21273.1384
;
2.22 (5) any credits received under sections273.119 ;
273.1234 or
273.1235 ;
273.135 ;
2.23273.1391
;
273.1398, subdivision 4 ;
469.171 ; and
473H.10 , except that the amount of
2.24credit received under section273.135 must be separately stated and identified as "taconite
2.25tax relief"; and
2.26 (6) the net tax payable in the manner required in paragraph (a).
2.27 (d) If the county uses envelopes for mailing property tax statements and if the county
2.28agrees, a taxing district may include a notice with the property tax statement notifying
2.29taxpayers when the taxing district will begin its budget deliberations for the current
2.30year, and encouraging taxpayers to attend the hearings. If the county allows notices to
2.31be included in the envelope containing the property tax statement, and if more than
2.32one taxing district relative to a given property decides to include a notice with the tax
2.33statement, the county treasurer or auditor must coordinate the process and may combine
2.34the information on a single announcement.
2.35EFFECTIVE DATE.This section is effective for tax statements relating to taxes
2.36payable in 2012 and thereafter.
1.3Minnesota Statutes 2010, section 276.04, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 276.04, subdivision 2, is amended to read:
1.6 Subd. 2. Contents of tax statements. (a) The treasurer shall provide for the
1.7printing of the tax statements. The commissioner of revenue shall prescribe the form of
1.8the property tax statement and its contents. The tax statement must not state or imply that
1.9property tax credits are paid by the state of Minnesota. The statement must contain a
1.10tabulated statement of the dollar amount due to each taxing authority and the amount of the
1.11state tax from the parcel of real property for which a particular tax statement is prepared.
1.12The dollar amounts attributable to the county, the state tax, the voter approved school tax,
1.13the other local school tax, the township or municipality, each nonschool levy, and the total
1.14of the metropolitan special taxing districts as defined in section
1.15paragraph (i), must be separately stated. The amounts due all other special taxing districts,
1.16if any, may be aggregated except that any levies made by the regional rail authorities in the
1.17county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter
1.18398A shall be listed on a separate line directly under the appropriate county's levy. If the
1.19county levy under this paragraph includes an amount for a lake improvement district as
1.20defined under sections
1.21must be separately stated from the remaining county levy amount. In the case of Ramsey
1.22County, if the county levy under this paragraph includes an amount for public library
1.23service under section
1.24from the remaining county levy amount. The amount of the tax on homesteads qualifying
2.1under the senior citizens' property tax deferral program under chapter 290B is the total
2.2amount of property tax before subtraction of the deferred property tax amount. The
2.3amount of the tax on contamination value imposed under sections
2.4must also be separately stated. The dollar amounts, including the dollar amount of any
2.5special assessments, may be rounded to the nearest even whole dollar. For purposes of this
2.6section whole odd-numbered dollars may be adjusted to the next higher even-numbered
2.7dollar. The amount of market value excluded under section
2.8must also be listed on the tax statement.
2.9 (b) The property tax statements for manufactured homes and sectional structures
2.10taxed as personal property shall contain the same information that is required on the
2.11tax statements for real property.
2.12 (c) Real and personal property tax statements must contain the following information
2.13in the order given in this paragraph. The information must contain the current year tax
2.14information in the right column with the corresponding information for the previous year
2.15in a column on the left:
2.16 (1) the property's estimated market value under section
2.17 (2) the property's taxable market value after reductions under section
2.18subdivisions 1a and 16
2.19 (3) the property's gross tax, before credits;
2.20 (4) for homestead residential and agricultural properties, the credits under section
2.22 (5) any credits received under sections
2.24credit received under section
2.25tax relief"; and
2.26 (6) the net tax payable in the manner required in paragraph (a).
2.27 (d) If the county uses envelopes for mailing property tax statements and if the county
2.28agrees, a taxing district may include a notice with the property tax statement notifying
2.29taxpayers when the taxing district will begin its budget deliberations for the current
2.30year, and encouraging taxpayers to attend the hearings. If the county allows notices to
2.31be included in the envelope containing the property tax statement, and if more than
2.32one taxing district relative to a given property decides to include a notice with the tax
2.33statement, the county treasurer or auditor must coordinate the process and may combine
2.34the information on a single announcement.
2.35EFFECTIVE DATE.This section is effective for tax statements relating to taxes
2.36payable in 2012 and thereafter.
