Bill Text: MN SF1025 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Electric generation systems pollution control property tax exemption gradual elimination
Sponsorship: Partisan Bill (Democrat 2)
Status: (Introduced - Dead) 2013-03-04 - Referred to Taxes [SF1025 Detail]
Download: Minnesota-2013-SF1025-Introduced.html
1.2relating to taxation; property; modifying the pollution control exemption for
1.3electric generation systems;amending Minnesota Statutes 2012, section 272.02,
1.4subdivision 10.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 272.02, subdivision 10, is amended to read:
1.7 Subd. 10. Personal property used for pollution control. (a) Personal property
1.8used primarily for the abatement and control of air, water, or land pollution is exempt to
1.9the extent that it is so used, and real property is exempt if it is used primarily for abatement
1.10and control of air, water, or land pollution as part of an agricultural operation, as a part
1.11of a centralized treatment and recovery facility operating under a permit issued by the
1.12Minnesota Pollution Control Agency pursuant to chapters115 and
116 and Minnesota
1.13Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater
1.14treatment facility and for the treatment, recovery, and stabilization of metals, oils,
1.15chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as
1.16part of an electric generation system. For purposes of this subdivision, personal property
1.17includes ponderous machinery and equipment used in a business or production activity
1.18that at common law is considered real property.
1.19(b) Any taxpayer requesting exemption of all or a portion of any real property or any
1.20equipment or device, or part thereof, operated primarily for the control or abatement of
1.21air, water, or land pollution shall file an application with the commissioner of revenue.
1.22The Minnesota Pollution Control Agency shall upon request of the commissioner furnish
1.23information and advice to the commissioner.
2.1(c) The information and advice furnished by the Minnesota Pollution Control
2.2Agency must include statements as to whether the equipment, device, or real property
2.3meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution
2.4Control Agency, and whether the equipment, device, or real property is installed or
2.5operated in accordance with it. On determining that property qualifies for exemption, the
2.6commissioner shall issue an order exempting the property from taxation. The equipment,
2.7device, or real property shall continue to be exempt from taxation as long as the order
2.8issued by the commissioner remains in effect, except that for attached machinery and
2.9other personal property used as part of an electric generation system, the exemption under
2.10this subdivision applies as follows in paragraphs (d) to (h).
2.11(d) For assessment year 2013, the exemption applies to three-fourths of the value
2.12of the personal property.
2.13(e) For assessment year 2014, the exemption applies to one-half of the value of the
2.14personal property.
2.15(f) For assessment year 2015, the exemption applies to one-fourth of the value
2.16of the personal property.
2.17(g) For assessment year 2016, all exemption orders issued by the commissioner for
2.18attached machinery and other personal property used as part of an electric generation
2.19system under this subdivision expire.
2.20(h) No new exemption applications shall be accepted, nor exemptions granted, for
2.21attached machinery and other personal property used as part of an electric generation
2.22system after assessment year 2013.
2.23EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
2.24thereafter.
1.3electric generation systems;amending Minnesota Statutes 2012, section 272.02,
1.4subdivision 10.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 272.02, subdivision 10, is amended to read:
1.7 Subd. 10. Personal property used for pollution control. (a) Personal property
1.8used primarily for the abatement and control of air, water, or land pollution is exempt to
1.9the extent that it is so used, and real property is exempt if it is used primarily for abatement
1.10and control of air, water, or land pollution as part of an agricultural operation, as a part
1.11of a centralized treatment and recovery facility operating under a permit issued by the
1.12Minnesota Pollution Control Agency pursuant to chapters
1.13Rules, parts 7001.0500 to 7001.0730, and 7045.0020 to 7045.1260, as a wastewater
1.14treatment facility and for the treatment, recovery, and stabilization of metals, oils,
1.15chemicals, water, sludges, or inorganic materials from hazardous industrial wastes, or as
1.16part of an electric generation system. For purposes of this subdivision, personal property
1.17includes ponderous machinery and equipment used in a business or production activity
1.18that at common law is considered real property.
1.19(b) Any taxpayer requesting exemption of all or a portion of any real property or any
1.20equipment or device, or part thereof, operated primarily for the control or abatement of
1.21air, water, or land pollution shall file an application with the commissioner of revenue.
1.22The Minnesota Pollution Control Agency shall upon request of the commissioner furnish
1.23information and advice to the commissioner.
2.1(c) The information and advice furnished by the Minnesota Pollution Control
2.2Agency must include statements as to whether the equipment, device, or real property
2.3meets a standard, rule, criteria, guideline, policy, or order of the Minnesota Pollution
2.4Control Agency, and whether the equipment, device, or real property is installed or
2.5operated in accordance with it. On determining that property qualifies for exemption, the
2.6commissioner shall issue an order exempting the property from taxation. The equipment,
2.7device, or real property shall continue to be exempt from taxation as long as the order
2.8issued by the commissioner remains in effect, except that for attached machinery and
2.9other personal property used as part of an electric generation system, the exemption under
2.10this subdivision applies as follows in paragraphs (d) to (h).
2.11(d) For assessment year 2013, the exemption applies to three-fourths of the value
2.12of the personal property.
2.13(e) For assessment year 2014, the exemption applies to one-half of the value of the
2.14personal property.
2.15(f) For assessment year 2015, the exemption applies to one-fourth of the value
2.16of the personal property.
2.17(g) For assessment year 2016, all exemption orders issued by the commissioner for
2.18attached machinery and other personal property used as part of an electric generation
2.19system under this subdivision expire.
2.20(h) No new exemption applications shall be accepted, nor exemptions granted, for
2.21attached machinery and other personal property used as part of an electric generation
2.22system after assessment year 2013.
2.23EFFECTIVE DATE.This section is effective for taxes payable in 2014 and
2.24thereafter.
