Bill Text: MN SF1972 | 2011-2012 | 87th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Omnibus jobs and tax relief bill
Sponsorship: Partisan Bill (Republican 4)
Status: (Introduced - Dead) 2012-03-30 - General Orders: Stricken and laid on table [SF1972 Detail]
Download: Minnesota-2011-SF1972-Introduced.html
Bill Title: Omnibus jobs and tax relief bill
Sponsorship: Partisan Bill (Republican 4)
Status: (Introduced - Dead) 2012-03-30 - General Orders: Stricken and laid on table [SF1972 Detail]
Download: Minnesota-2011-SF1972-Introduced.html
1.2relating to property taxes; reducing and eliminating the state general levy;
1.3modifying the additional property tax refund; appropriating money;amending
1.4Minnesota Statutes 2010, sections 275.025, subdivision 1, by adding a
1.5subdivision; 290A.04, subdivision 2h; repealing Minnesota Statutes 2010,
1.6section 275.025, subdivisions 1, 2, 4; Minnesota Statutes 2011 Supplement,
1.7section 275.025, subdivision 3.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 275.025, subdivision 1, is amended to read:
1.10 Subdivision 1. Levy amount. The state general levy is levied against
1.11commercial-industrial property and seasonal residential recreational property, as defined in
1.12this section. The state general levy base amount is$592,000,000 $763,200,000 for taxes
1.13payable in2002 2013. For taxes payable in subsequent years, the levy base amount is
1.14increased each year by multiplying the levy base amount for the prior year by the sum
1.15of one plus the rate of increase, if any, in the implicit price deflator for government
1.16consumption expenditures and gross investment for state and local governments prepared
1.17by the Bureau of Economic Analysts of the United States Department of Commerce for
1.18the 12-month period ending March 31 of the year prior to the year the taxes are payable.
1.19The state general levy base amount is $699,500,000 for taxes payable in 2014;
1.20$627,000,000 for taxes payable in 2015; $501,600,000 for taxes payable in 2016;
1.21$376,200,000 for taxes payable in 2017; $250,800,000 for taxes payable in 2018; and
1.22$125,400,000 for taxes payable in 2019.
1.23The tax under this section is not treated as a local tax rate under section469.177 and
1.24is not the levy of a governmental unit under chapters 276A and 473F.
2.1The commissioner shall increase or decrease the preliminary or final rate for a year
2.2as necessary to account for errors and tax base changes that affected a preliminary or final
2.3rate for either of the two preceding years. Adjustments are allowed to the extent that the
2.4necessary information is available to the commissioner at the time the rates for a year must
2.5be certified, and for the following reasons:
2.6(1) an erroneous report of taxable value by a local official;
2.7(2) an erroneous calculation by the commissioner; and
2.8(3) an increase or decrease in taxable value for commercial-industrial or seasonal
2.9residential recreational property reported on the abstracts of tax lists submitted under
2.10section275.29 that was not reported on the abstracts of assessment submitted under
2.11section270C.89 for the same year.
2.12The commissioner may, but need not, make adjustments if the total difference in the tax
2.13levied for the year would be less than $100,000.
2.14EFFECTIVE DATE.This section is effective for taxes levied in 2012, payable
2.15in 2013, and thereafter.
2.16 Sec. 2. Minnesota Statutes 2010, section 275.025, is amended by adding a subdivision
2.17to read:
2.18 Subd. 5. Payable 2012 refund for commercial-industrial property. (a) For taxes
2.19payable in 2012, the county auditor shall calculate a reduction in the state general tax
2.20payable on each parcel of commercial-industrial property. The reduction is equal to the
2.21commercial-industrial net tax capacity multiplied by 2.621 percent. The county treasurer
2.22shall issue a refund for the amount of the state general tax reduction to the owner of each
2.23parcel of commercial-industrial property by August 31, 2012, provided that no refund
2.24shall be paid under this subdivision on any parcel on which taxes are delinquent.
2.25(b) The county auditor shall certify the total amount of the state general tax refunds
2.26calculated for that county to the commissioner of revenue by July 1, 2012, along with the
2.27administrative costs incurred to calculate and pay the refunds required under paragraph
2.28(a). The commissioner shall pay the amount certified by each county to the county
2.29treasurer of that county by August 15, 2012.
2.30EFFECTIVE DATE.This section is effective for taxes levied in 2011, and payable
2.31in 2012 only.
2.32 Sec. 3. Minnesota Statutes 2010, section 290A.04, subdivision 2h, is amended to read:
3.1 Subd. 2h. Additional refund. (a) If the gross property taxes payable on a homestead
3.2increase more than 12 percent over the property taxes payable in the prior year on the same
3.3property that is owned and occupied by the same owner on January 2 of both years, and the
3.4amount of that increase is $100 or more, a claimant who is a homeowner shall be allowed
3.5an additional refund equal to60 75 percent of the amount of the increase over the greater
3.6of 12 percent of the prior year's property taxes payable or $100. This subdivision shall not
3.7apply to any increase in the gross property taxes payable attributable to improvements
3.8made to the homestead after the assessment date for the prior year's taxes. This subdivision
3.9shall not apply to any increase in the gross property taxes payable attributable to the
3.10termination of valuation exclusions under section273.11, subdivision 16 .
3.11The maximum refund allowed under this subdivision is $1,000.
3.12(b) For purposes of this subdivision "gross property taxes payable" means property
3.13taxes payable determined without regard to the refund allowed under this subdivision.
3.14(c) In addition to the other proofs required by this chapter, each claimant under
3.15this subdivision shall file with the property tax refund return a copy of the property tax
3.16statement for taxes payable in the preceding year or other documents required by the
3.17commissioner.
3.18(d) Upon request, the appropriate county official shall make available the names and
3.19addresses of the property taxpayers who may be eligible for the additional property tax
3.20refund under this section. The information shall be provided on a magnetic computer
3.21disk. The county may recover its costs by charging the person requesting the information
3.22the reasonable cost for preparing the data. The information may not be used for any
3.23purpose other than for notifying the homeowner of potential eligibility and assisting the
3.24homeowner, without charge, in preparing a refund claim.
3.25EFFECTIVE DATE.This section is effective beginning with refunds based on
3.26taxes payable in 2012.
3.27 Sec. 4. ADMINISTRATION OF PROPERTY TAX REFUND CLAIMS; 2011.
3.28In administering Minnesota Statutes, section 290A.04, subdivision 2h, for claims for
3.29additional refunds submitted using 60 percent of the gross homestead property tax increase
3.30exceeding 12 percent of income under prior law, the commissioner shall recalculate and
3.31pay the refund amounts using 75 percent of the tax increase exceeding 12 percent of
3.32income. The commissioner shall notify the claimant that the recalculation was mandated
3.33by action of the 2012 legislature.
3.34EFFECTIVE DATE.This section is effective the day following final enactment.
4.1 Sec. 5. APPROPRIATION.
4.2$....... is appropriated from the general fund to the commissioner of revenue for fiscal
4.3year 2013 to pay the cost of the refunds required under section 2. Of this amount, $....... is
4.4to reimburse counties for the administrative cost of calculating and paying the refunds.
4.5 Sec. 6. REPEALER.
4.6(a) Minnesota Statutes 2010, section 275.025, subdivisions 1, 2, and 4, are repealed.
4.7(b) Minnesota Statutes 2011 Supplement, section 275.025, subdivision 3, is repealed.
4.8EFFECTIVE DATE.This section is effective for taxes levied in 2019, payable
4.9in 2020, and thereafter.
1.3modifying the additional property tax refund; appropriating money;amending
1.4Minnesota Statutes 2010, sections 275.025, subdivision 1, by adding a
1.5subdivision; 290A.04, subdivision 2h; repealing Minnesota Statutes 2010,
1.6section 275.025, subdivisions 1, 2, 4; Minnesota Statutes 2011 Supplement,
1.7section 275.025, subdivision 3.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 275.025, subdivision 1, is amended to read:
1.10 Subdivision 1. Levy amount. The state general levy is levied against
1.11commercial-industrial property and seasonal residential recreational property, as defined in
1.12this section. The state general levy base amount is
1.13payable in
1.14
1.15
1.16
1.17
1.18
1.19The state general levy base amount is $699,500,000 for taxes payable in 2014;
1.20$627,000,000 for taxes payable in 2015; $501,600,000 for taxes payable in 2016;
1.21$376,200,000 for taxes payable in 2017; $250,800,000 for taxes payable in 2018; and
1.22$125,400,000 for taxes payable in 2019.
1.23The tax under this section is not treated as a local tax rate under section
1.24is not the levy of a governmental unit under chapters 276A and 473F.
2.1The commissioner shall increase or decrease the preliminary or final rate for a year
2.2as necessary to account for errors and tax base changes that affected a preliminary or final
2.3rate for either of the two preceding years. Adjustments are allowed to the extent that the
2.4necessary information is available to the commissioner at the time the rates for a year must
2.5be certified, and for the following reasons:
2.6(1) an erroneous report of taxable value by a local official;
2.7(2) an erroneous calculation by the commissioner; and
2.8(3) an increase or decrease in taxable value for commercial-industrial or seasonal
2.9residential recreational property reported on the abstracts of tax lists submitted under
2.10section
2.11section
2.12The commissioner may, but need not, make adjustments if the total difference in the tax
2.13levied for the year would be less than $100,000.
2.14EFFECTIVE DATE.This section is effective for taxes levied in 2012, payable
2.15in 2013, and thereafter.
2.16 Sec. 2. Minnesota Statutes 2010, section 275.025, is amended by adding a subdivision
2.17to read:
2.18 Subd. 5. Payable 2012 refund for commercial-industrial property. (a) For taxes
2.19payable in 2012, the county auditor shall calculate a reduction in the state general tax
2.20payable on each parcel of commercial-industrial property. The reduction is equal to the
2.21commercial-industrial net tax capacity multiplied by 2.621 percent. The county treasurer
2.22shall issue a refund for the amount of the state general tax reduction to the owner of each
2.23parcel of commercial-industrial property by August 31, 2012, provided that no refund
2.24shall be paid under this subdivision on any parcel on which taxes are delinquent.
2.25(b) The county auditor shall certify the total amount of the state general tax refunds
2.26calculated for that county to the commissioner of revenue by July 1, 2012, along with the
2.27administrative costs incurred to calculate and pay the refunds required under paragraph
2.28(a). The commissioner shall pay the amount certified by each county to the county
2.29treasurer of that county by August 15, 2012.
2.30EFFECTIVE DATE.This section is effective for taxes levied in 2011, and payable
2.31in 2012 only.
2.32 Sec. 3. Minnesota Statutes 2010, section 290A.04, subdivision 2h, is amended to read:
3.1 Subd. 2h. Additional refund. (a) If the gross property taxes payable on a homestead
3.2increase more than 12 percent over the property taxes payable in the prior year on the same
3.3property that is owned and occupied by the same owner on January 2 of both years, and the
3.4amount of that increase is $100 or more, a claimant who is a homeowner shall be allowed
3.5an additional refund equal to
3.6of 12 percent of the prior year's property taxes payable or $100. This subdivision shall not
3.7apply to any increase in the gross property taxes payable attributable to improvements
3.8made to the homestead after the assessment date for the prior year's taxes. This subdivision
3.9shall not apply to any increase in the gross property taxes payable attributable to the
3.10termination of valuation exclusions under section
3.11The maximum refund allowed under this subdivision is $1,000.
3.12(b) For purposes of this subdivision "gross property taxes payable" means property
3.13taxes payable determined without regard to the refund allowed under this subdivision.
3.14(c) In addition to the other proofs required by this chapter, each claimant under
3.15this subdivision shall file with the property tax refund return a copy of the property tax
3.16statement for taxes payable in the preceding year or other documents required by the
3.17commissioner.
3.18(d) Upon request, the appropriate county official shall make available the names and
3.19addresses of the property taxpayers who may be eligible for the additional property tax
3.20refund under this section. The information shall be provided on a magnetic computer
3.21disk. The county may recover its costs by charging the person requesting the information
3.22the reasonable cost for preparing the data. The information may not be used for any
3.23purpose other than for notifying the homeowner of potential eligibility and assisting the
3.24homeowner, without charge, in preparing a refund claim.
3.25EFFECTIVE DATE.This section is effective beginning with refunds based on
3.26taxes payable in 2012.
3.27 Sec. 4. ADMINISTRATION OF PROPERTY TAX REFUND CLAIMS; 2011.
3.28In administering Minnesota Statutes, section 290A.04, subdivision 2h, for claims for
3.29additional refunds submitted using 60 percent of the gross homestead property tax increase
3.30exceeding 12 percent of income under prior law, the commissioner shall recalculate and
3.31pay the refund amounts using 75 percent of the tax increase exceeding 12 percent of
3.32income. The commissioner shall notify the claimant that the recalculation was mandated
3.33by action of the 2012 legislature.
3.34EFFECTIVE DATE.This section is effective the day following final enactment.
4.1 Sec. 5. APPROPRIATION.
4.2$....... is appropriated from the general fund to the commissioner of revenue for fiscal
4.3year 2013 to pay the cost of the refunds required under section 2. Of this amount, $....... is
4.4to reimburse counties for the administrative cost of calculating and paying the refunds.
4.5 Sec. 6. REPEALER.
4.6(a) Minnesota Statutes 2010, section 275.025, subdivisions 1, 2, and 4, are repealed.
4.7(b) Minnesota Statutes 2011 Supplement, section 275.025, subdivision 3, is repealed.
4.8EFFECTIVE DATE.This section is effective for taxes levied in 2019, payable
4.9in 2020, and thereafter.
