LEGISLATION
When the Minnesota Legislature is in session, bills will be posted here as they are introduced or received from MAAO's Legislative Liaison. This may not include all property tax related bills. Check back often during session.

House File Bill Summaries are listed first, with the companion Senate File No. the Senate Bill Summary is listed below.

Bill's Introduced this Session:

House File No.	Senate File No.	Bill Summary
H.F. 539		A bill for an act relating to Horses as livestock classification modified.
H. F. 1587		A bill for an act relating to Assessor rotation provided in towns and cities.
H.F. 1624		A bill for an act relating to Charter school property tax exemption status modified.
H. F. 1767		A bill for an act relating to taxation; providing a temporary increase in the property tax refund for renters in the areas affected by the 2011 tornadoes.
H. F. 1768		A bill for an act relating to taxation; property tax refund; increasing the percentage of rent constituting property taxes; amending Minnesota Statutes 2011 Supplement, section 290A.03, subdivisions 11, 13.
H. F. 1772	S.F. No. 1618	A bill for an act relating to taxation; levy limits; removing the inclusion of wind generation production tax; amending Minnesota Statutes 2010, sections 275.70, subdivision 6; 275.71, subdivision 5.
H. F. 1773	S.F. No. 1723	A bill for an act relating to property taxation; defining compost as an agricultural product; amending Minnesota Statutes 2011 Supplement, section 273.13, subdivision 23.
H. F. 1775		A bill for an act relating to property taxation; restoring the market value homestead credit; amending Minnesota Statutes 2010, sections 126C.01, subdivision 3, as amended; 273.13, subdivision 34, as amended; 273.1384, subdivisions 3, as amended, 4, as amended; 273.1393, as amended; 276.04, subdivision 2, as amended; 477A.011, subdivision 20, as amended; repealing Laws 2011, First Special Session chapter 7, article 6, section 3.
H. F. 1776	S.F. No. 1603	A bill for an act relating to property taxation; restoring the market value homestead credit; amending Minnesota Statutes 2010, sections 126C.01, subdivision 3, as amended; 273.13, subdivision 34, as amended; 273.1384, subdivisions 3, as amended, 4, as amended; 273.1393, as amended; 276.04, subdivision 2, as amended; 477A.011, subdivision 20, as amended; repealing Laws 2011, First Special Session chapter 7, article 6, section 3.
H. F. 1822		A bill for an act relating to taxation; establishing a tax reform action commission; authorizing appointments to the commission; directing preparation of a report to the legislature; appropriating money.
H. F. 1827	S.F. No. 1722	A bill for an act relating to taxation; property; modifying the penalties for late payment; amending Minnesota Statutes 2010, section 279.01, subdivision 1; repealing Minnesota Statutes 2010, section 279.01, subdivision 4.
H. F. 1890		A bill for an act relating to property taxation; reviving the bovine tuberculosis property tax credit for certain properties; amending Minnesota Statutes 2010, section 273.113.
H. F. 1911		A bill for an act relating to taxes; property; imposing levy limits for certain local governments; providing limits to or requiring voter approval for certain actions that would increase property taxes; amending Minnesota Statutes 2010, sections 275.62, subdivision 1; 275.70, subdivision 3; 275.72; 275.73, subdivision 1; 275.74, subdivisions 1, 3; 275.75; 387.20, subdivision 7; 388.18, subdivision 6; 473.121, by adding a subdivision; 473.167, subdivision 3; 473.249, subdivision 1; 473.253, subdivision 1; 475.755; proposing coding for new law in Minnesota Statutes, chapter 275; repealing Minnesota Statutes 2010, sections 275.70, subdivisions 2, 4, 5, 6; 275.71, subdivisions 1, 2, 4, 5, 6; 275.74, subdivision 2.
H. F. 1914	S.F. No. 1596	A bill for an act relating to property taxes; exempting the first $100,000 in value of each commercial-industrial property from the state general levy; phasing-out the state general levy on commercial-industrial property over 20 years; freezing the state general levy on seasonal recreational property; increasing maximum homeowner property tax refunds; providing for a temporary increase in the special property tax refund; appropriating money; amending Minnesota Statutes 2010, section 275.025, subdivisions 1, 2, 4; Minnesota Statutes 2011 Supplement, section 290A.04, subdivision 2.
H. F. 1949		A bill for an act relating to property taxation; establishing the Truth in Taxation Task Force.
H. F. 2035		A bill for an act relating to counties; providing a process for making the office of county auditor-treasurer appointive in Jackson County.
H. F. 2072		A bill for an act relating to taxation; clarifying limits on taxation, spending, and incurring debt based on market values; defining terms; making technical and clarifying changes; repealing obsolete provisions; amending Minnesota Statutes 2010, sections 38.18; 40A.15, subdivision 2; 69.011, subdivision 1; 69.021, subdivisions 7, 8; 84.0277, subdivision 2; 88.51, subdivision 3; 103B.245, subdivision 3; 103B.251, subdivision 8; 103B.635, subdivision 2; 103B.691, subdivision 2; 103D.905, subdivisions 2, 3, 8; 117.025, subdivision 7; 127A.48, subdivision 1; 138.053; 144F.01, subdivision 4; 162.07, subdivisions 3, 4; 162.081, subdivision 4; 163.04, subdivision 3; 163.06, subdivision 6; 165.10, subdivision 1; 272.03, by adding subdivisions; 273.032; 273.11, subdivision 1; 273.13, subdivision 21b; 273.1398, subdivisions 3, 4; 275.011, subdivision 1; 275.077, subdivision 2; 275.71, subdivision 4; 276A.01, subdivisions 10, 12, 13, 15; 287.08; 287.23, subdivision 1; 353G.08, subdivision 2; 365.025, subdivision 4; 366.095, subdivision 1; 366.27; 368.01, subdivision 23; 368.47; 370.01; 373.40, subdivisions 1, 4; 375.167, subdivision 1; 375.18, subdivision 3; 375.555; 383B.152; 383B.245; 383B.73, subdivision 1; 383E.20; 383E.23; 385.31; 394.36, subdivision 1; 398A.04, subdivision 8; 401.05, subdivision 3; 410.32; 412.221, subdivision 2; 412.301; 428A.02, subdivision 1; 430.102, subdivision 2; 447.10; 450.19; 450.25; 458A.10; 458A.31, subdivision 1; 465.04; 469.033, subdivision 6; 469.034, subdivision 2; 469.053, subdivisions 4, 4a, 6; 469.107, subdivision 1; 469.177, subdivision 1; 469.180, subdivision 2; 469.187; 469.206; 471.24; 471.571, subdivisions 1, 2; 471.73; 473.325, subdivision 2; 473.629; 473.661, subdivision 3; 473.667, subdivision 9; 473.671; 473.711, subdivision 2a; 473F.02, subdivisions 12, 14, 15, 23; 475.521, subdivision 4; 475.53, subdivisions 1, 3, 4, 5; 475.58, subdivision 2; 475.73, subdivision 1; 477A.0124, subdivision 2; 641.23; 641.24; 645.44, by adding a subdivision; Minnesota Statutes 2011 Supplement, sections 276.04, subdivision 2; 477A.011, subdivision 20; repealing Minnesota Statutes 2010, sections 273.11, subdivision 1a; 276A.01, subdivision 11; 276A.06, subdivision 10; 473F.02, subdivision 13; 473F.08, subdivision 10; 477A.011, subdivision 21.
	S.F. No. 1397	A bill for an act relating to property taxation; authorizing cities to provide incentive valuation reductions for certain vacant properties; amending Minnesota Statutes 2010, section 273.11, by adding a subdivision; proposing coding for new law in Minnesota Statutes, chapter 469.
	S.F. No. 1555	A bill for an act relating to property taxation; reviving the bovine tuberculosis property tax credit for certain properties; amending Minnesota Statutes 2010, section 273.113.
	S.F. No. 1624	A bill for an act relating to taxation; property; reducing business property taxes; amending Minnesota Statutes 2010, section 275.025, subdivisions 1, 4. (phasing out State General Taxes)
	S.F. No. 1712	A bill for an act relating to taxation; establishing a tax reform action commission; authorizing appointments to the commission; directing preparation of a report to the legislature; appropriating money.

If you are aware of other legislation that may be of interest to assessors or public employees contact MAAO with details.

For more details regarding MAAO and its goals see the ABOUT MAAO Page.

MINNESOTA ASSOCIATION OF ASSESSING OFFICERS (MAAO)

Mission Statement

The mission of the Minnesota Association of Assessing Officers is to provide education and information to promote excellence in property appraisal and assessment administration through professional development with the highest ethical standards.

Position Statement for 2012 Legislative Session

Adopted by the MAAO Executive Board on November 9, 2011

1. MAAO supports the production of high quality annual assessments.

2. MAAO supports the principle of ad valorem taxation – taxation based on market value, as a major component of a diverse budget based tax system. Such a system should be:
      • Based upon a fair and equitable tax base.
      • A reliable source of revenue for local taxing authorities.
      • Accountable and justifiable with similar properties.
      • Understandable and transparent to taxpayers.
    a) MAAO believes adjustments to market value, such as limitations on        assessor’s estimated market values, acquisition values or deferments or exemptions, creates inequities between taxpayers.
    b) Good tax policy treats all taxpayers in a consistent manner. MAAO opposes classifications or programs that target only a small number of taxpayers.
    c) MAAO encourages the continued use of state administered programs, such as the property tax refund program, special targeting refunds, the income tax system, etc., if policy makers wish to grant additional tax relief to certain taxpayers.
    d) MAAO supports policies and practices that coincide with commonly accepted appraisal and assessment practices.

3. MAAO supports efforts to make the classification system more understandable by the continued consolidation of existing classes and avoiding the creation of new classes. We do so for the following reasons:
     • Easier for taxpayers to understand.
     • Streamline administration costs to local governments.
     • The tiered classification system increases complexity and produces    unexpected property tax consequences.

4. MAAO supports a change to consolidate agricultural land and buildings (excluding house, garage and one acre) into one property class with a single classification rate. Changes to the qualifications for agricultural homestead have added to the complexity of administration of the agricultural homestead classification and confusion on the part of taxpayers.

5. MAAO supports a taxpayer appeal process that encourages timely resolution and open communication between taxpayers and assessors.

6. MAAO suggests that new state mandated programs be funded by the state.

Footnote: Additional references may be made by reading, “Standard on Property Tax Policy”, IAAO, January, 2010.

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2011 Property Tax Law Summary Regular and Special Sessions

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