reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.064 — Examination Of Local Assessor's Work; Completion Of Assessments.

273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS.
The county assessor shall examine the assessment appraisal records of each local assessor anytime after December 1 of each year and shall immediately give notice in writing to the governing body of said district of any deficiencies in the assessment procedures with respect to the quantity of or quality of the work done as of that date and indicating corrective measures to be undertaken and effected by the local assessor not later than 30 days thereafter. If, upon reexamination of such records at that time, the deficiencies noted in the written notice previously given have not been substantially corrected to the end that a timely and uniform assessment of all real property in the county will be attained, then the county assessor with the approval of the county board shall collect the necessary records from the local assessor and complete the assessment or employ others to complete the assessment. When the county assessor has completed the assessments, the local assessor shall thereafter resume the assessment function within the district. In this circumstance the cost of completing the assessment shall be charged against the assessment district involved. The county auditor shall certify the costs thus incurred to the appropriate governing body not later than August 1 and if unpaid as of September 1 of the assessment year, the county auditor shall levy a tax upon the taxable property of said assessment district sufficient to pay such costs. The amount so collected shall be credited to the general revenue fund of the county.
History:
1971 c 434 s 1,5; 1Sp1989 c 1 art 9 s 19; 1990 c 604 art 3 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.0645 — Commissioner Review Of Assessment Practices.

273.0645 COMMISSIONER REVIEW OF ASSESSMENT PRACTICES.
Subdivision 1.
Local assessment practices.
The commissioner of revenue must review the assessment practices in a taxing jurisdiction if requested in writing by a qualifying number of property owners in that taxing jurisdiction. The request must be signed by the greater of:
(1) ten percent of the registered voters who voted in the last general election; or
(2) five property owners.
The request must identify the city, town, or county and describe why a review is sought for that taxing jurisdiction. The commissioner must conduct the review in a reasonable amount of time and report the findings to the county board of the affected county, to the affected city council or town board, if the review is for a specific city or town, and to the property owner designated in the request as the person to receive the report on behalf of all the property owners who signed the request. The commissioner must also provide the report electronically to all property owners who signed the request and provided an email address in order to receive the report electronically.
Subd. 2.
Nonfeasance, misfeasance, and malfeasance.
County assessors may file a written complaint with the commissioner of revenue detailing allegations of nonfeasance, misfeasance, or malfeasance by a local assessor. After receiving a complaint from a county assessor, the commissioner must complete an investigation and recommend an appropriate action to the State Board of Assessors. The commissioner is not required to have a written complaint from a county assessor in order to conduct an investigation and recommend an action to the board. Active investigative data relating to the investigation of complaints against an assessor by the commissioner of revenue are subject to section 13.39.
History:
2008 c 366 art 6 s 8; 2013 c 143 art 4 s 16
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.065 — Delivery Of Assessment Appraisal Records; Extensions.

273.065 DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS.
Assessment districts shall complete the assessment appraisal records on or before February 1. The records shall be delivered to the county assessor as of that date and any work which is the responsibility of the local assessor which is not completed by February 1 shall be accomplished by the county assessor or persons employed by the county assessor and the cost of such work shall be charged against the assessment district as provided in section 273.064. Extensions of time to complete the assessment appraisal records may be granted to the local assessor by the county assessor if such extension is approved by the county board.
History:
1971 c 434 s 2,5; 1986 c 444; 1987 c 268 art 7 s 31; 1Sp1989 c 1 art 9 s 20
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.072 — Agreements For Joint Assessment.

273.072 AGREEMENTS FOR JOINT ASSESSMENT.
Subdivision 1.
Joint assessment agreements.
Any county and any city or town lying wholly or partially within the county and constituting a separate assessment district may, by agreement entered into under section 471.59, provide for the assessment of property in the municipality or town by the county assessor. Any two or more cities or towns constituting separate assessment districts may enter into an agreement under section 471.59 for the assessment of property in the contracting units by the assessor of one of the units or by an assessor who is jointly employed.
Subd. 2.
Abolishment of office of local assessor.
The agreement may provide for the abolition of the office of local assessor in any contracting unit when the assessment of property within it is to be made under the agreement by another assessor. In such case, the office of assessor in that unit shall cease to exist upon the date fixed in the agreement but not before the end of the term of the incumbent, if serving for a fixed term, or when an earlier vacancy occurs.
Subd. 3.
Agreement terms.
When the agreement provides for joint employment of an assessor, the assessor shall be appointed and removed in a manner and shall hold office for such term as is provided in the agreement, notwithstanding charter or other statutory provisions for election or appointment of an assessor for a prescribed term.
Subd. 4.
Termination of agreement.
If the agreement is for an indefinite term, it may be terminated on six months notice by either party. Upon the termination of the agreement, whether for a fixed or indefinite term, any office of assessor abolished as a result of the agreement shall be automatically reestablished and shall be filled as provided by applicable law or charter.
Subd. 5.
Payment; county general fund.
Any amount paid to the county for personal services of the county assessor under such an agreement shall be paid into the general revenue fund of the county.
Subd. 6.
Powers of local boards of review not affected.
Agreements made under this section have no effect upon the powers and duties of local boards of review and equalization.
History:
1959 c 382 s 1; Ex1967 c 32 art 8 s 5,6; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1986 c 444; 1Sp1986 c 1 art 4 s 11; 1Sp2001 c 5 art 7 s 16
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.0755 — Training And Education Of Property Tax Personnel.

273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL.
(a) Beginning with the four-year period starting on July 1, 2020, every person licensed by the state Board of Assessors at the Accredited Minnesota Assessor level or higher, shall successfully complete 30 hours of educational coursework on Minnesota laws, assessment administration, and administrative procedures sponsored by the Department of Revenue in every four-year period.
(b) The commissioner of revenue may require that each county, and each city for which the city assessor performs the duties of county assessor, have (1) a person on the assessor's staff who is certified by the Department of Revenue in sales ratio calculations, (2) an officer or employee who is certified by the Department of Revenue in tax calculations, and (3) an officer or employee who is certified by the Department of Revenue in the proper preparation of information reported to the commissioner under section 270C.85, subdivision 2, clause (4). Certifications under this paragraph expire after four years.
(c) Beginning with the four-year educational licensing period starting on July 1, 2004, every Minnesota assessor licensed by the State Board of Assessors must attend and participate in a seminar that focuses on ethics, professional conduct and the need for standardized assessment practices developed and presented by the commissioner of revenue. This requirement must be met at least once in every subsequent four-year period. This requirement applies to all assessors licensed for one year or more in the four-year period.
(d) When the commissioner of revenue determines that an individual or board that performs functions related to property tax administration has performed those functions in a manner that is not uniform or equitable, the commissioner may require that the individual or members of the board complete supplemental training. The commissioner may not require that an individual complete more than 32 hours of supplemental training pursuant to this paragraph. If the individual is required to complete supplemental training due to that individual's membership on a local or county board of appeal and equalization, the commissioner may not require that the individual complete more than two hours of supplemental training.
History:
1Sp2001 c 5 art 7 s 17; 1Sp2005 c 3 art 1 s 7; 1Sp2017 c 1 art 20 s 5; 1Sp2019 c 6 art 18 s 6; 1Sp2021 c 14 art 13 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.08 — Assessor's Duties.

273.08 ASSESSOR'S DUTIES.
The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value opposite each description. When directed by the county assessor, local assessors must enter construction and valuation data into the records in the manner prescribed by the county assessor.
History:
(1990) RL s 808; 1945 c 481 s 1; 1963 c 799 s 2; 1965 c 624 s 4; Ex1967 c 32 art 8 s 7; 1975 c 437 art 8 s 9; 1984 c 593 s 14; 2003 c 127 art 2 s 11; 1Sp2017 c 1 art 15 s 15
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.10 — School Districts.

273.10 SCHOOL DISTRICTS.
When assessing personal property the county assessor shall designate the number of the school district in which each person assessed is liable for tax. When the personal property of any person is assessable in several school districts, the amount in each shall be assessed separately, and the name of the owner placed opposite each amount.
History:
(1991) RL s 809; Ex1967 c 32 art 8 s 8; 2014 c 308 art 9 s 26
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.105 — Internal Revenue Code.

273.105 INTERNAL REVENUE CODE.
Unless specifically defined otherwise, for purposes of this chapter, "Internal Revenue Code" means the Internal Revenue Code as defined in section 289A.02, subdivision 7.
History:
2008 c 366 art 11 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1101 — Valuation, Terminology In Statutes, Laws Or Charters.

273.1101 VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS.
Notwithstanding the provisions of any statute, special law, or city charter, all references in such provisions to "true and full" values, relating to the procedure of boards of review and equalization, and to certifications by assessors and other public officers, shall be construed as referring to the current market values as determined in assessment.
History:
1971 c 427 s 23
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1102 — Rate Of Tax, Terminology Of Laws Or Charters.

273.1102 RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS.
Subdivision 1.
1971 adjustment.
The rate of property taxation by any political subdivision or other public corporation for any purpose for which any law or charter now provides a maximum tax rate expressed in mills times the assessed value or times the full and true value of taxable property (except any adjusted assessed values determined by the commissioner under section 124.2131) shall not exceed 33-1/3 percent of such maximum tax rate until and unless such law or charter is amended to provide a different maximum tax rate.
Subd. 2.
[Repealed, 1988 c 719 art 5 s 81]
Subd. 3.
1988 adjustment.
School district levy limitations or authorities expressed in terms of mills and adjusted assessed value in any special law that is not codified in Minnesota Statutes shall be converted by the Department of Education to equalized gross local tax rates for taxes payable in 1989 and 1990 and to equalized net local tax rates for taxes payable in 1991 and thereafter. For purposes of this calculation, the 1987 adjusted assessed values of the district shall be converted to "adjusted gross tax capacities" by multiplying the equalized market values by class of property by the gross classification rates provided in section 273.13. Each county assessor and the city assessors of Minneapolis, Duluth, and St. Cloud shall furnish the commissioner of revenue the 1987 market value for taxes payable in 1988 for any new classes of property established in Laws 1988, chapter 719, article 5. The commissioner shall use those values, and estimate values where needed, in developing the 1987 tax capacity for each school district under this section. The requirements of section 124.2131, subdivisions 1, paragraph (c), 2, and 3, shall remain in effect.
History:
1971 c 427 s 24; 1987 c 268 art 6 s 9; art 7 s 33; 1988 c 719 art 5 s 7; 1989 c 277 art 4 s 20; 1989 c 329 art 13 s 7; 1Sp1989 c 1 art 2 s 11; 1Sp1995 c 3 art 16 s 13; 2003 c 130 s 12; 2014 c 308 art 10 s 12
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1104 — Iron Ore, Value.

273.1104 IRON ORE, VALUE.
Subdivision 1.
Determination of value.
The term value as applied to iron ore in sections 273.165, subdivision 2, and 273.13, subdivision 31, shall be deemed to be the present value of future income or the minimum value as established by the commissioner notwithstanding the provisions of section 273.11. The present value of future income shall be determined by the commissioner of revenue in accordance with professionally recognized mineral valuation practice and procedure. Nothing contained herein shall be construed as requiring any change in the method of determining present value of iron ore utilized by the commissioner prior to the enactment hereof or as limiting any remedy presently available to the taxpayer in connection with the commissioner's determination of present value, or precluding the commissioner from making subsequent changes in the present worth formula.
Subd. 2.
Notice of market value.
On or before May 1 in each year, the commissioner shall send to each person subject to the tax on unmined iron ores and to each taxing district affected, a notice of the market value of the unmined ores as determined by the commissioner. Said notice shall be sent by mail directed to such person at the address given in the report filed and the assessor of such taxing district, but the validity of the tax shall not be affected by the failure of the commissioner of revenue to mail such notice or the failure of the person subject to the tax to receive it.
On the first secular day following May 20, the commissioner of revenue shall hold a hearing which may be adjourned from day to day. All relevant and material evidence having probative value with respect to the issues shall be submitted at the hearing and such hearing shall not be a "contested case" within the meaning of section 14.02, subdivision 3. Every person subject to such tax may at such hearing present evidence and argument on any matter bearing upon the validity or correctness of the tax determined to be due, and the commissioner of revenue shall review the determination of such tax.
History:
1971 c 427 s 27; 1973 c 582 s 3; 1977 c 203 s 3; 1982 c 424 s 130; 1984 c 522 s 1; 1Sp1985 c 14 art 4 s 36; 1986 c 444; 1987 c 268 art 6 s 10; 1988 c 719 art 5 s 84; 1989 c 27 art 1 s 1; 1Sp1989 c 1 art 9 s 21; 1992 c 511 art 4 s 3; 1Sp2001 c 5 art 7 s 18
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1108 — Annual Report On Agricultural Valuation And Classification.

273.1108 ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION.
The commissioner of revenue must study and, by March 1 each year, report to the chairs and ranking minority members of the committees on taxes of the senate and the house of representatives on:
(1) trends in market values of class 2a and 2b properties;
(2) green acres value methodology and determinations; and
(3) assessment and classification practices pertaining to class 2a and 2b property.
History:
2009 c 12 art 2 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.117 — Conservation Property Tax Valuation.

273.117 CONSERVATION PROPERTY TAX VALUATION.
The value of real property which is subject to a conservation restriction or easement shall not be reduced by the assessor if:
(a) the restriction or easement is for a conservation purpose and is recorded on the property; and
(b) the property is being used in accordance with the terms of the conservation restriction or easement.
This section does not apply to (1) conservation restrictions or easements covering riparian buffers along lakes, rivers, and streams that are used for water quantity or quality control; (2) easements in a county that has adopted, by referendum, a program to protect farmland and natural areas since 1999; or (3) conservation restrictions or easements entered into prior to May 23, 2013.
History:
1Sp1981 c 1 art 2 s 6; 2008 c 154 art 13 s 27; 2013 c 143 art 4 s 17; 2014 c 150 art 4 s 5
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.118 — Tax Paid In Recognition Of Congressional Medal Of Honor.

273.118 TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR.
An owner of homestead property who submits to the commissioner of revenue a property tax statement and reasonable proof that the owner of the property:
(a) is a veteran as defined in section 197.447;
(b) was a resident of this state for at least six months before entering military service, or has been a resident of this state for five consecutive years before submitting the statement and proof; and
(c) has been awarded the Congressional Medal of Honor;
shall be paid by the commissioner of revenue, within 30 days after the commissioner receives the statement and proof, the amount of the owner's property tax liability as shown on the statement, up to $2,000. The surviving spouse of a property owner who has received a payment under this section may receive payment of property taxes under this section as long as the spouse continues to own and occupy the property for which the taxes were paid under this section and the property continues to be a homestead. Property taxes paid under this section reduce property taxes payable for purposes of chapter 290A.
History:
1983 c 301 s 177; 1984 c 655 art 1 s 46; 1Sp1985 c 14 art 4 s 40; 1986 c 444
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.119 — Conservation Tax Credit.

273.119 CONSERVATION TAX CREDIT.
Subdivision 1.
Eligibility; amount of credit.
Land located in an agricultural preserve created under chapter 40A is eligible for a property tax credit of $1.50 per acre. To begin to qualify for the tax credit, the owner shall file with the county by January 2 of any year an application for an agricultural preserve restrictive covenant pursuant to section 40A.10, subdivision 1. An owner who has given notice of termination of the agricultural preserve under section 40A.11, subdivision 2, is not eligible for the credit. The assessor shall indicate the amount of the property tax reduction on the property tax statement of each taxpayer receiving a credit under this section. The credit paid pursuant to this section shall be deducted from the tax due on the property as provided in section 273.1393.
Subd. 2.
Reimbursement for lost revenue.
The county may transfer money from the county conservation account created in section 40A.152 to the county revenue fund to reimburse the fund for the cost of the property tax credit. The county auditor shall certify to the commissioner of revenue under section 270C.85, subdivision 2, clause (4), the amount of tax lost to the county from the property tax credit under subdivision 1 and the extent that the tax lost exceeds funds available in the county conservation account. Any prior year adjustments must also be certified. The commissioner of revenue shall review the certifications to determine their accuracy. The commissioner may make the changes in the certification that are considered necessary or return a certification to the county auditor for corrections. The commissioner shall reimburse each taxing district, other than school districts, from the Minnesota conservation fund under section 40A.151 for the taxes lost in excess of the county account. The payments must be made at the time provided in section 473H.10, subdivision 3, for payment to taxing jurisdictions in the same proportion that the ad valorem tax is distributed.
History:
1986 c 398 art 28 s 3; 1989 c 313 s 8,10; 1Sp1989 c 1 art 9 s 22; 1990 c 426 art 2 s 8; 1990 c 604 art 3 s 11; 1Sp2019 c 6 art 18 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.12 — Assessment Of Real Property.

273.12 ASSESSMENT OF REAL PROPERTY.
It shall be the duty of every assessor and board, in estimating and determining the value of lands for the purpose of taxation, to consider and give due weight to every element and factor affecting the market value thereof, including its location with reference to roads and streets and the location of roads and streets thereon or over the same, and to take into consideration a reduction in the acreage of each tract or lot sufficient to cover the amount of land actually used for any improved public highway and the reduction in area of land caused thereby. It shall be the duty of every assessor and board, in estimating and determining the value of lands for the purpose of taxation, to consider and give due weight to lands which are comparable in character, quality, and location, to the end that all lands similarly located and improved will be assessed upon a uniform basis and without discrimination and, for agricultural lands, to consider and give recognition to its earning potential as measured by its free market rental rate.
When mineral, clay, or gravel deposits exist on a property, and their extent, quality, and costs of extraction are sufficiently well known so as to influence market value, such deposits shall be recognized in valuing the property; except for mineral and energy-resource deposits which are subject to taxation under section 298.015, and except for taconite and iron-sulphide deposits which are exempt from the general property tax under section 298.25.
History:
(1992-1) 1927 c 123; 1931 c 224 s 1; 1935 c 237 s 1; 1969 c 574 s 2; 1971 c 427 s 2; 1971 c 489 s 2; Ex1971 c 31 art 23 s 1; 1987 c 268 art 9 s 7; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1991 c 291 art 1 s 14; 1994 c 510 art 1 s 6; 1997 c 231 art 8 s 3
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1232 — Tax Relief For Destroyed Property; General Provisions.

273.1232 TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS.
Subdivision 1.
Reassessments required.
For the purposes of sections 273.1231 to 273.1235, the county assessor must reassess all damaged property in a disaster or emergency area, except that the commissioner of revenue shall reassess all property for which an application is submitted to the commissioner under section 273.1233 or 273.1235. As soon as practical, the assessor or commissioner of revenue must report the reassessed value to the county auditor.
Subd. 2.
Local tax rates.
Except as otherwise required by law, the county auditor must compute local tax rates for taxes payable in the year following the year in which the damage occurred using the values established for the January 2 assessment.
History:
1Sp2007 c 2 art 3 s 7; 2008 c 366 art 15 s 6
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1234 — Tax Relief For Destroyed Property; Homestead And Disaster Credits.

273.1234 TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS.
Subdivision 1.
Credit provided.
The county auditor shall compute a credit for taxes payable in the year following the year in which the damage or destruction occurred for each reassessed homestead property within the county that is located within a disaster or emergency area. The credit is equal to the difference in the net tax on the property computed using the market value of the property established for the January 2 assessment in the year in which the damage occurred and as computed using the reassessed value.
Subd. 2.
Credit reimbursements.
The county auditor shall certify the credits granted under this section to the commissioner of revenue for reimbursement to each taxing jurisdiction in which the damaged property is located. The commissioner shall make the payments to the taxing jurisdictions containing the property, other than school districts and the state, at the time distributions are made under section 473H.10, subdivision 3. Reimbursements to school districts shall be made as provided in section 273.1392.
Subd. 3.
Appropriation.
There is annually appropriated from the general fund to the commissioner of revenue an amount necessary to make the payments required by this section.
History:
1Sp2007 c 2 art 3 s 9; 2008 c 366 art 15 s 9
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1235 — Tax Relief For Destroyed Property; Local Option Disaster Credits.

273.1235 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS.
Subdivision 1.
Credit provided.
The county board may grant a credit for taxes payable in the year following the year in which the damage or destruction occurred for: (1) homestead property that meets all the requirements under section 273.1233, subdivision 1, paragraph (a), but that does not qualify for a credit under section 273.1234, except that an application need only be submitted by the end of the year in which the damage occurred; and (2) nonhomestead and utility property that meets all the requirements under section 273.1233, subdivision 1, paragraph (b), except that an application need only be submitted by the end of the year in which the damage occurred.
Subd. 2.
Credit calculation.
In the case of a property located within a disaster or emergency area, the credit is equal to the difference between (i) the net tax on the property computed using the market value of the property established for the January 2 assessment in the year in which the damage occurred, and (ii) the net tax computed using the reassessed value. In the case of property not located in a disaster or emergency area, the credit under this section is equal to the result obtained by multiplying the difference in the net tax on the property computed using the market value of the property established for the January 2 assessment in the year in which the damage occurred, and the net tax computed using the reassessed value, times a fraction, the numerator of which is the number of months in the assessment year that the structure was not usable and the denominator of which is 12. If a structure was usable for a fraction of a month, that month is not included in the numerator.
Subd. 3.
Credit reimbursements.
The county auditor shall certify the credits granted under this section for property within a disaster or emergency area to the commissioner of revenue for reimbursement to each taxing jurisdiction in which the damaged property is located. The commissioner shall make the payments to the taxing jurisdictions containing the property, other than school districts and the state, at the time distributions are made under section 473H.10, subdivision 3. Reimbursements to school districts shall be made as provided in section 273.1392. No reimbursement is to be made for credits to property not located in a disaster or emergency area.
Subd. 4.
Appropriation.
There is annually appropriated from the general fund to the commissioner of revenue an amount necessary to make the payments required by this section.
History:
1Sp2007 c 2 art 3 s 10; 2008 c 366 art 15 s 10,11
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1245 — Classification Of Data.

273.1245 CLASSIFICATION OF DATA.
Subdivision 1.
Private or nonpublic data.
The following data are private or nonpublic data as defined in section 13.02, subdivisions 9 and 12, when they are submitted to a county or local assessor under section 273.124, 273.13, or another section, to support a claim for the property tax homestead classification under section 273.13, or other property tax classification or benefit:
(1) Social Security numbers;
(2) individual taxpayer identification numbers;
(3) copies of state or federal income tax returns; and
(4) state or federal income tax return information, including the federal income tax schedule F.
Subd. 2.
Disclosure.
The assessor shall disclose the data described in subdivision 1 to the commissioner of revenue as provided by law. The assessor shall also disclose all or portions of the data described in subdivision 1 to:
(1) the county treasurer solely for the purpose of proceeding under the Revenue Recapture Act to recover personal property taxes owing; and
(2) the county veterans service officer for the purpose of determining a person's eligibility for the veteran with a disability homestead market value exclusion under section 273.13, subdivision 34.
History:
2013 c 82 s 21; 1Sp2019 c 6 art 4 s 14; 1Sp2019 c 10 art 6 s 6; 2023 c 64 art 3 s 14
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1319 — Single Family Housing; Noncompliance; Minneapolis And St. Paul.

273.1319 SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL.
(a) If the city determines that a residential rental property classified as class 4bb under section 273.13, subdivision 25, is not in compliance with the city's applicable rental licensing requirements and housing codes, the city shall notify the property owner of the specific items that are not in compliance. The owner has 60 days to correct the noncompliance items identified by the city. If they have not been corrected within the 60-day time period to the satisfaction of the city, the city shall notify the assessor that the property is out of compliance and is no longer eligible for the class 4bb property classification. Notwithstanding any other provision of law, the assessor shall reclassify the property for the current assessment year, for taxes payable in the following year as class 4b property. The assessor shall notify the property owner of the action.
(b) This section applies only to property located in the cities of Minneapolis and St. Paul.
(c) This section is effective for each of the cities of Minneapolis and St. Paul upon compliance with section 645.021, subdivision 3, by the governing body of the city.
History:
1997 c 231 art 1 s 11
NOTE:
This section was approved by the city of Minneapolis on October 10, 1997, and filed with the Secretary of State on November 14, 1997. This section was not approved by the city of St. Paul.
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1321 — Vacant Commercial Industrial Properties.

273.1321 VACANT COMMERCIAL INDUSTRIAL PROPERTIES.
Subdivision 1.
Authority.
A city may establish, by ordinance, a program to encourage redevelopment, provide for better utilization of commercial-industrial property, and eliminate blighting influences by revoking the eligibility of individual commercial-industrial properties to receive the credit authorized under section 273.1398, subdivision 4. The program may revoke eligibility of a property only if:
(1) the property has been vacant, as defined in subdivision 3, clause (1), (2), or (3), for three or more consecutive years prior to the current assessment year; or
(2) the property has been vacant as defined under subdivision 3, clause (4), for five or more consecutive years prior to the current assessment year.
Subd. 2.
Minimum program requirements.
The program must provide:
(1) standards for determining whether a property is vacant;
(2) written assessment notice by the city or county to the property owner informing the owner that the property's eligibility will be revoked;
(3) opportunity for the property owner to appeal the revocation at the local and county board of appeal and equalization;
(4) timely notice to the county assessor of the property's eligibility revocation, or if the city has a city assessor and the city assessor has revoked the property's eligibility; and
(5) any other provisions the city determines are necessary or appropriate to the operation of the program to achieve its purposes.
Subd. 3.
Definition of vacant.
A program established under this section may provide that a property is vacant if the property is:
(1) condemned, dangerous, or having multiple building code violations;
(2) condemned and illegally occupied;
(3) either occupied or unoccupied, during which time the enforcement officer for the municipality has issued multiple orders to correct nuisance conditions; or
(4) unoccupied and not utilized for a commercial or industrial purpose.
Subd. 4.
Notice to property owner.
The municipality shall give notice to the property owner stating that the property may cease to be eligible for the credit under section 273.1398, subdivision 4, unless the property is occupied, the conditions in subdivision 3, clauses (1) to (3), are remedied, and the property is used for a commercial or industrial purpose for at least 180 days during the next 12-month period.
History:
1Sp2005 c 3 art 1 s 17
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.134 — Taconite And Iron Ore Areas; Tax Relief Area; Definitions.

273.134 TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS.
(a) For purposes of this section and sections 273.135 and 273.1391, "municipality" means any city, however organized, or town, which meets the following qualifications:
(1) it is a municipality in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of the assessed valuation of all real property; or
(2) it is a municipality in which, on January 1, 1977, or the applicable assessment date, there is a taconite concentrating plant or where taconite is mined or quarried or where there is located an electric generating plant which qualifies as a taconite facility.
"The applicable assessment date" is the date as of which property is listed and assessed for the tax in question.
(b) For the purposes of section 273.135, "tax relief area" means the geographic area contained within the boundaries of a school district which meets the following qualifications:
(1) it is a school district in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of the assessed valuation of all real property and whose boundaries are within 20 miles of a taconite mine or plant; or
(2) it is a school district in which, on January 1, 1977, or the applicable assessment date, there is a taconite concentrating plant or where taconite is mined or quarried or where there is located an electric generating plant which qualifies as a taconite facility.
History:
1969 c 1156 s 4; Ex1971 c 31 art 30 s 8; 1973 c 123 art 5 s 7; 1973 c 650 art 2 s 1; 1977 c 423 art 10 s 2; 1994 c 416 art 1 s 20; 1Sp2001 c 5 art 6 s 4; 2003 c 127 art 11 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1341 — Taconite Assistance Area.

273.1341 TACONITE ASSISTANCE AREA.
A "taconite assistance area" means the geographic area that falls within the boundaries of a school district that contains:
(1) a municipality in which the assessed valuation of unmined iron ore on May 1, 1941, was not less than 40 percent of the assessed valuation of all real property;
(2) a municipality in which on January 1, 1977, or the applicable assessment date, there is a taconite concentrating plant or where taconite is mined or quarried or where there is located an electric generating plant which qualifies as a taconite facility; or
(3) a municipality:
(i) that is located in a county that contains a school district described in clause (1) or (2); and
(ii) where active mining of materials subject to the tax under section 298.015, subdivision 1, is occurring, or where a mine subject to the minimum payment under section 298.015, subdivision 3, is located.
History:
2003 c 127 art 11 s 2; 1Sp2003 c 21 art 11 s 10; 2023 c 64 art 6 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1342 — Electric Generating Plants In Taconite Tax Relief Areas.

273.1342 ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS.
For purposes of definitions of "taconite tax relief area" and "taconite assistance area" in sections 273.134, 273.1341, and related laws, the elimination of the property tax exemption for certain electric generating plants under Laws 2008, chapter 154, article 8, section 6, does not change the status of any electric generating plant qualifying as a taconite facility.
History:
2008 c 366 art 10 s 14
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.135 — Homestead Property Tax Relief.

273.135 HOMESTEAD PROPERTY TAX RELIEF.
Subdivision 1.
Reduction in tax; tax relief area.
The property tax to be paid in respect to property taxable within a tax relief area as defined in section 273.134, paragraph (b), on homestead property, as otherwise determined by law and regardless of the market value of the property, and on nonhomestead portions of property classified as both homestead and nonhomestead property as provided in section 273.124, subdivision 11, for all purposes shall be reduced in the amount prescribed by subdivision 2, subject to the limitations contained therein.
Subd. 2.
Reduction amount.
The amount of the reduction authorized by subdivision 1 shall be:
(a) In the case of property located within a municipality as defined under section 273.134, paragraph (a), 66 percent of the tax, provided that the reduction shall not exceed the maximum amounts specified in paragraph (c).
(b) In the case of property located within the boundaries of a school district which qualifies as a tax relief area under section 273.134, paragraph (b), but which is outside the boundaries of a municipality which meets the qualifications prescribed in section 273.134, paragraph (a), 57 percent of the tax, provided that the reduction shall not exceed the maximum amounts specified in paragraph (c).
(c) The maximum reduction of the tax is $315.10 on property described in paragraph (a) and $289.80 on property described in paragraph (b).
Subd. 2a.
[Repealed, 1Sp1989 c 1 art 3 s 34]
Subd. 3.
Certification to commissioner.
Not later than December 1 of each year, each county auditor having jurisdiction over one or more tax relief areas shall certify to the commissioner of revenue an estimate of the total amount of the reduction, determined under subdivision 2, in taxes payable the next succeeding year with respect to all tax relief areas in the county.
Subd. 4.
[Repealed, 1Sp1981 c 1 art 10 s 30]
Subd. 5.
Reduction additional.
For the purposes of this section, the amount of property tax to be paid shall be determined after the allowance of any reduction prescribed by section 273.13, and the reduction prescribed by this section shall be in addition to that prescribed by section 273.13.
History:
1969 c 1156 s 5; 1971 c 427 s 13; 1971 c 742 s 1; Ex1971 c 31 art 30 s 9; 1973 c 582 s 3; 1973 c 775 s 1,2; 1975 c 437 art 11 s 3,4; 1977 c 423 art 10 s 3,4; 1980 c 437 s 6; 1980 c 607 art 7 s 1; 1983 c 342 art 2 s 21; 1984 c 502 art 7 s 3-4; 1984 c 593 s 29; 1Sp1985 c 14 art 4 s 62,63; 1986 c 444; 1987 c 268 art 6 s 25; 1988 c 719 art 5 s 22,82,83; 1989 c 277 art 2 s 30; 1Sp1989 c 1 art 2 s 11; art 3 s 11; 1992 c 511 art 4 s 6; 1993 c 375 art 5 s 28; 1998 c 389 art 10 s 2; 1Sp2001 c 5 art 6 s 5,6; 2003 c 127 art 11 s 3,4; 1Sp2017 c 1 art 18 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.136 — Taconite Property Tax Relief Account; Replacement Of Revenue.

273.136 TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE.
Subdivision 1.
Payment from county.
Payment from the county shall be made as provided herein for the purpose of replacing revenue lost as a result of the reduction of property taxes provided in section 273.135.
Subd. 2.
Reduction amounts submitted to county.
The commissioner of revenue shall determine, not later than April 1 of each year, the amount of reduction resulting from section 273.135 in each county containing a tax relief area as defined by section 273.134, paragraph (b), basing determinations on a review of information reported to the commissioner under section 270C.85, subdivision 2, clause (4). The commissioner may make changes as deemed necessary. The commissioner of revenue, after such review, shall submit to the St. Louis County auditor, on or before April 15, the amount of the first half payment payable hereunder and on or before September 15 the amount of the second half payment.
Subd. 3.
Payment times.
The St. Louis County auditor shall pay out of the taconite property tax relief account to each county treasurer one-half of the amount certified under subdivision 2 not later than May 15 and the remaining half not later than October 15 of each year.
Subd. 4.
Distribution of funds.
The county treasurer shall distribute as part of the May and October settlements the funds received as if they had been collected as a part of the property tax reduced by section 273.135.
History:
1969 c 1156 s 6; 1973 c 492 s 14; 1973 c 582 s 3; 1973 c 775 s 3,4; 1Sp1981 c 3 s 2; 1Sp1985 c 14 art 10 s 3-6; 1986 c 444; 1Sp1986 c 1 art 4 s 22; 1Sp2001 c 5 art 6 s 7; 1Sp2019 c 6 art 18 s 10
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1387 — School Building Bond Agricultural Credit.

273.1387 SCHOOL BUILDING BOND AGRICULTURAL CREDIT.
Subdivision 1.
Eligibility.
All class 2a, 2b, and 2c property under section 273.13, subdivision 23, other than property consisting of the house, garage, and immediately surrounding one acre of land of an agricultural homestead, is eligible to receive the credit under this section.
Subd. 2.
Credit amount.
For each qualifying property, the school building bond agricultural credit is equal to 70 percent of the property's eligible net tax capacity multiplied by the school debt tax rate determined under section 275.08, subdivision 1b.
Subd. 3.
Credit reimbursements.
The county auditor shall determine the tax reductions allowed under this section within the county for each taxes payable year and shall certify that amount to the commissioner of revenue under section 270C.85, subdivision 2, clause (4). Any prior year adjustments shall also be certified. The commissioner shall review the certifications for accuracy, and may make such changes as are deemed necessary, or return the certification to the county auditor for correction. The credit under this section must be used to reduce the school district net tax capacity-based property tax as provided in section 273.1393.
Subd. 4.
Payment.
The commissioner of revenue shall certify the total of the tax reductions granted under this section for each taxes payable year within each school district to the commissioner of education, who shall pay the reimbursement amounts to each school district as provided in section 273.1392.
Subd. 5.
Appropriation.
An amount sufficient to make the payments required by this section is annually appropriated from the general fund to the commissioner of education.
History:
1Sp2017 c 1 art 4 s 2; 1Sp2019 c 6 art 5 s 2; art 18 s 12; 2023 c 25 s 153
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1392 — Payment; School Districts.

273.1392 PAYMENT; SCHOOL DISTRICTS.
The amounts of bovine tuberculosis credit reimbursements under section 273.113; conservation tax credits under section 273.119; disaster or emergency reimbursement under sections 273.1231 to 273.1235; agricultural credits under sections 273.1384 and 273.1387; aids and credits under section 273.1398; enterprise zone property credit payments under section 469.171; metropolitan agricultural preserve reduction under section 473H.10; and electric generation transition aid under section 477A.24 for school districts, shall be certified to the Department of Education by the Department of Revenue. The amounts so certified shall be paid according to section 127A.45, subdivisions 9, 10, and 13.
History:
1982 c 641 art 2 s 12; 1983 c 342 art 7 s 5; 1Sp1985 c 14 art 4 s 66; 1987 c 268 art 5 s 6; art 6 s 27; 1988 c 719 art 5 s 24; 1Sp1989 c 1 art 3 s 13; art 9 s 25; 1991 c 199 art 2 s 19; 1Sp1993 c 1 art 2 s 4; 1Sp1995 c 3 art 16 s 13; 1997 c 31 art 3 s 6; 1998 c 397 art 11 s 3; 1Sp2001 c 5 art 3 s 38; 2002 c 377 art 10 s 7; 2003 c 130 s 12; 2004 c 228 art 3 s 5; 1Sp2007 c 2 art 3 s 11; 2010 c 389 art 8 s 9; 2012 c 187 art 1 s 46; 2017 c 40 art 1 s 93; 1Sp2017 c 1 art 4 s 3; 2023 c 64 art 4 s 1
NOTE:
The amendment to this section by Laws 2023, chapter 64, article 4, section 1, is effective July 1, 2024. Laws 2023, chapter 64, article 4, section 1, the effective date.
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 273 — Taxes; Listing, Assessment › Section 273.1393 — Computation Of Net Property Taxes.

273.1393 COMPUTATION OF NET PROPERTY TAXES.
Notwithstanding any other provisions to the contrary, "net" property taxes are determined by subtracting the credits in the order listed from the gross tax:
(1) disaster credit as provided in sections 273.1231 to 273.1235;
(2) powerline credit as provided in section 273.42;
(3) agricultural preserves credit as provided in section 473H.10;
(4) enterprise zone credit as provided in section 469.171;
(5) disparity reduction credit;
(6) conservation tax credit as provided in section 273.119;
(7) the school bond credit as provided in section 273.1387;
(8) agricultural credit as provided in section 273.1384;
(9) taconite homestead credit as provided in section 273.135;
(10) supplemental homestead credit as provided in section 273.1391; and
(11) the bovine tuberculosis zone credit, as provided in section 273.113.
The combination of all property tax credits must not exceed the gross tax amount.
History:
1985 c 300 s 8; 1Sp1985 c 14 art 4 s 67; 1987 c 268 art 5 s 7; art 6 s 28; 1987 c 291 s 210; 1988 c 719 art 5 s 25; 1989 c 277 art 2 s 32; 1997 c 231 art 1 s 13; 1Sp2001 c 5 art 3 s 39; 1Sp2007 c 2 art 3 s 11; 2008 c 366 art 6 s 30; 1Sp2011 c 7 art 6 s 6; 1Sp2017 c 1 art 4 s 4