The Board does not have jurisdiction over federal laws or regulations. Also, the Board cannot grant exemptions from substantive state laws. Unless the exemption is extended by legislative action, exemptions to procedural laws that are approved by the Board automatically expire ten days after the adjournment of the regular legislative session in the following calendar year. Any local government unit located in Minnesota is eligible to apply for a waiver or exemption. Included are counties cities, towns, and special taxing districts.
School districts are also eligible under some circumstances.
Local government units are encouraged to cooperate in the development of a joint application for a waiver or an exemption, but you may apply on your own if you wish. A local government unit may also apply for a waiver or an exemption on behalf of nonprofit organization providing services to clients whose costs are paid by the local unit of government. Each application is considered on its own merits and there is no limit to the number of waiver or exemptions the Board may grant. The Board further encourages local governments to apply for multiple waivers or exemptions as appropriate. Most applications are less than three pages in length.