Bill Text: MN SF2080 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Certification of proposed levies deadline extension
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-02-27 - Referred to Taxes [SF2080 Detail]
Download: Minnesota-2013-SF2080-Introduced.html
1.2relating to taxation; property; extending the deadline for certification of proposed
1.3levies for certain jurisdictions;amending Minnesota Statutes 2012, section
1.4275.065, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 275.065, subdivision 1, is amended to read:
1.7 Subdivision 1. Proposed levy. (a) Notwithstanding any law or charter to the
1.8contrary, on or before September15 30, each taxing authority, other than a school district,
1.9shall adopt a proposed budget and county and each home rule charter or statutory city shall
1.10certify to the county auditor the proposedor, in the case of a town, the final property tax
1.11levy for taxes payable in the following year.
1.12 (b) Notwithstanding any law or charter to the contrary, on or before September 15,
1.13each town and each special taxing district shall adopt and certify to the county auditor a
1.14proposed property tax levy for taxes payable in the following year. For towns, the final
1.15certified levy shall also be considered the proposed levy.
1.16 (c) On or before September 30, each school district that has not mutually agreed
1.17with its home county to extend this date shall certify to the county auditor the proposed
1.18property tax levy for taxes payable in the following year. Each school district that has
1.19agreed with its home county to delay the certification of its proposed property tax levy
1.20must certify its proposed property tax levy for the following year no later than October
1.217. The school district shall certify the proposed levy as:
1.22 (1) a specific dollar amount by school district fund, broken down between
1.23voter-approved and non-voter-approved levies and between referendum market value
1.24and tax capacity levies; or
2.1 (2) the maximum levy limitation certified by the commissioner of education
2.2according to section126C.48, subdivision 1 .
2.3(c) (d) If the board of estimate and taxation or any similar board that establishes
2.4maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
2.5property tax levies for funds under its jurisdiction by charter to the county auditor by
2.6September 15 the date specified in paragraph (a), the city shall be deemed to have certified
2.7its levies for those taxing jurisdictions.
2.8(d) (e) For purposes of this section, "taxing authority" includes all home rule and
2.9statutory cities, towns, counties, school districts, and "special taxing district" means a
2.10 special taxingdistricts district as defined in section
275.066 . Intermediate school districts
2.11that levy a tax under chapter 124 or 136D, joint powers boards established under sections
2.12123A.44
to
123A.446 , and Common School Districts No. 323, Franconia, and No. 815,
2.13Prinsburg, are also special taxing districts for purposes of this section.
2.14(e) (f) At the meeting at which the a taxing authority, other than a town, adopts its
2.15proposed tax levy underparagraph (a) or (b) this subdivision, the taxing authority shall
2.16announce the time and place of its subsequent regularly scheduled meetings at which
2.17the budget and levy will be discussed and at which the public will be allowed to speak.
2.18The time and place of those meetings must be included in the proceedings or summary
2.19of proceedings published in the official newspaper of the taxing authority under section
2.20123B.09
,
375.12 , or
412.191 .
2.21EFFECTIVE DATE.This section is effective beginning with taxes payable in 2015.
1.3levies for certain jurisdictions;amending Minnesota Statutes 2012, section
1.4275.065, subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 275.065, subdivision 1, is amended to read:
1.7 Subdivision 1. Proposed levy. (a) Notwithstanding any law or charter to the
1.8contrary, on or before September
1.9
1.10certify to the county auditor the proposed
1.11levy for taxes payable in the following year.
1.12 (b) Notwithstanding any law or charter to the contrary, on or before September 15,
1.13each town and each special taxing district shall adopt and certify to the county auditor a
1.14proposed property tax levy for taxes payable in the following year. For towns, the final
1.15certified levy shall also be considered the proposed levy.
1.16 (c) On or before September 30, each school district that has not mutually agreed
1.17with its home county to extend this date shall certify to the county auditor the proposed
1.18property tax levy for taxes payable in the following year. Each school district that has
1.19agreed with its home county to delay the certification of its proposed property tax levy
1.20must certify its proposed property tax levy for the following year no later than October
1.217. The school district shall certify the proposed levy as:
1.22 (1) a specific dollar amount by school district fund, broken down between
1.23voter-approved and non-voter-approved levies and between referendum market value
1.24and tax capacity levies; or
2.1 (2) the maximum levy limitation certified by the commissioner of education
2.2according to section
2.3
2.4maximum tax levies for taxing jurisdictions within a first class city certifies the maximum
2.5property tax levies for funds under its jurisdiction by charter to the county auditor by
2.6
2.7its levies for those taxing jurisdictions.
2.8
2.9
2.10 special taxing
2.11that levy a tax under chapter 124 or 136D, joint powers boards established under sections
2.13Prinsburg, are also special taxing districts for purposes of this section.
2.14
2.15proposed tax levy under
2.16announce the time and place of its subsequent regularly scheduled meetings at which
2.17the budget and levy will be discussed and at which the public will be allowed to speak.
2.18The time and place of those meetings must be included in the proceedings or summary
2.19of proceedings published in the official newspaper of the taxing authority under section
2.21EFFECTIVE DATE.This section is effective beginning with taxes payable in 2015.
