reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290A — Property Tax Refund › Section 290A.14 — Property Tax Statement.

290A.14 PROPERTY TAX STATEMENT.
The county treasurer shall prepare and send a sufficient number of copies of the property tax statement to the owner, and to the owner's escrow agent if the taxes are paid via an escrow account, to enable the owner to comply with the filing requirements of this chapter and to retain one copy as a record. The property tax statement, in a form prescribed by the commissioner, shall indicate the manner in which the claimant may claim relief from the state under both this chapter and chapter 290B, and the amount of the tax for which the applicant may claim relief. The statement shall also indicate if there are delinquent property taxes on the property in the preceding year. Taxes included in a confession of judgment under section 277.23 or 279.37 shall not constitute delinquent taxes as long as the claimant is current on the payments required to be made under section 277.23 or 279.37.
History:
1975 c 437 art 1 s 14; 1976 c 334 s 17; 1977 c 423 art 2 s 15; 1986 c 444; 1998 c 389 art 5 s 2; 2009 c 88 art 7 s 10
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290A — Property Tax Refund › Section 290A.15 — Claim Applied Against Outstanding Liability.

290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY.
The amount of any claim otherwise payable under this chapter may be applied by the commissioner against any delinquent tax liability of any member of the household. If there are two members of the household, the commissioner may apply only one-half of a refund to the separate liability of either member of the household.
History:
1975 c 437 art 1 s 15; 1Sp1981 c 4 art 1 s 148; 1984 c 514 art 4 s 17; 1995 c 264 art 4 s 14; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70; 1Sp2001 c 5 art 7 s 45
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290A — Property Tax Refund › Section 290A.18 — Right To File Claim; Right To Receive Credit.

290A.18 RIGHT TO FILE CLAIM; RIGHT TO RECEIVE CREDIT.
Subdivision 1.
Claim by surviving spouse or dependent.
If a person entitled to relief under this chapter dies prior to receiving relief, the surviving spouse or dependent of the person shall be entitled to file the claim and receive relief. If there is no surviving spouse or dependent, the right to the credit shall lapse.
Subd. 2.
Claimant cannot be located.
If the commissioner cannot locate the claimant within two years from the date that the original warrant was issued, or if a claimant to whom a warrant has been issued does not cash that warrant within two years from the date the warrant was issued, the right to the credit shall lapse, and the warrant shall be deposited in the general fund.
History:
1975 c 437 art 1 s 18; 1977 c 423 art 2 s 16; 1980 c 607 art 3 s 6; 1983 c 342 art 4 s 14; 1984 c 514 art 4 s 17; 1987 c 268 art 3 s 9; 1994 c 510 art 1 s 10; 1995 c 264 art 4 s 15; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290A — Property Tax Refund › Section 290A.20 — Rules.

290A.20 RULES.
The commissioner shall promulgate rules which the commissioner deems appropriate for the administration of this chapter and shall also make available forms with instructions for claimants as the commissioner deems necessary for the proper administration of this chapter. The claim shall be in the form the commissioner may prescribe.
History:
1975 c 437 art 1 s 20; 1Sp1981 c 4 art 1 s 151; 1984 c 514 art 4 s 17; 1985 c 248 s 70; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290A — Property Tax Refund › Section 290A.23 — Appropriation.

290A.23 APPROPRIATION.
Subdivision 1.
MS 2022 [Repealed, 2023 c 64 art 7 s 31]
Subd. 2.
[Repealed, 1994 c 587 art 3 s 21 para (b)]
Subd. 3.
Annual appropriation.
For payments made after July 1, 1996, there is annually appropriated from the general fund to the commissioner of revenue the amount necessary to make the payments required under section 290A.04, subdivisions 2 and 2h.
History:
1977 c 423 art 2 s 18; 1992 c 511 art 1 s 11; 1993 c 375 art 6 s 6; 1994 c 587 art 4 s 5; 1994 c 587 art 3 s 11
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290B — Senior Citizens' Property Tax Deferral › Section 290B.01 — Purpose.

290B.01 PURPOSE.
Minnesota's system of ad valorem property taxation does not adequately recognize the unique financial circumstances of homestead property owned and occupied by low-income senior citizens. It is therefore declared to be in the public interest of this state to stabilize tax burdens on homestead property owned by qualifying low-income senior citizens through a deferral of certain property taxes.
History:
1997 c 231 art 14 s 4
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290B — Senior Citizens' Property Tax Deferral › Section 290B.03 — Deferral Of Property Taxes.

290B.03 DEFERRAL OF PROPERTY TAXES.
Subdivision 1.
Program qualifications.
The qualifications for the senior citizens' property tax deferral program are as follows:
(1) the property must be owned and occupied as a homestead by a person 65 years of age or older. In the case of a married couple, at least one of the spouses must be at least 65 years old at the time the first property tax deferral is granted, regardless of whether the property is titled in the name of one spouse or both spouses, or titled in another way that permits the property to have homestead status, and the other spouse must be at least 62 years of age;
(2) the total household income of the qualifying homeowners, as defined in section 290A.03, subdivision 5, for the calendar year preceding the year of the initial application may not exceed $96,000;
(3) the homestead must have been owned and occupied as the homestead of at least one of the qualifying homeowners for at least five years prior to the year the initial application is filed;
(4) there are no state or federal tax liens or judgment liens on the homesteaded property;
(5) there are no mortgages or other liens on the property that secure future advances, except for those subject to credit limits that result in compliance with clause (6); and
(6) the total unpaid balances of debts secured by mortgages and other liens on the property, including unpaid and delinquent special assessments and interest and any delinquent property taxes, penalties, and interest, but not including property taxes payable during the year or debts secured by a residential PACE lien, as defined in section 216C.435, subdivision 10d, does not exceed 75 percent of the assessor's estimated market value for the year.
Subd. 2.
Qualifying homestead; defined.
Qualifying homestead property is defined as the dwelling located in this state that is taxed as real property and that is occupied as the homeowner's principal residence and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home and any other property used for purposes of a homestead as defined in section 273.13, subdivisions 22 and 23, but not to exceed one acre. The homestead may be part of a multidwelling building and the land on which it is built. Property is not qualifying homestead property if a person or entity other than the applicant or the applicant's spouse holds an interest in the property as the vendor under a contract for deed or as a remainderperson.
History:
1997 c 231 art 14 s 6; 1998 c 389 art 5 s 3; 1999 c 243 art 5 s 28; 2000 c 490 art 5 s 20; 2008 c 154 art 13 s 44; 2009 c 88 art 2 s 26; 2018 c 155 s 33; 2023 c 64 art 3 s 26
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290B — Senior Citizens' Property Tax Deferral › Section 290B.06 — Refunds; Offset.

290B.06 REFUNDS; OFFSET.
For purposes of qualifying for the regular property tax refund or the special refund for homeowners under chapter 290A, the qualifying tax is the full amount of taxes, including the deferred portion of the tax. In any year in which a program participant chooses to have property taxes deferred under this section, any refund as defined in section 270A.03, subdivision 7, must be taken first as a deduction from the amount of the deferred tax for that year, and second as a deduction against any outstanding deferral from previous years, rather than as a cash payment. The commissioner shall cancel any current year's deferral or previous years' deferral and interest that is offset by the refunds. If the total of the refund amounts exceeds the sum of the deferred tax for the current year and cumulative deferred tax and interest for previous years, the commissioner shall then remit the excess amount to the homeowner. On or before the date on which the commissioner issues property tax refunds, the commissioner shall notify program participants of any reduction in the deferred amount for the current and previous years resulting from refunds.
History:
1997 c 231 art 14 s 9; 1998 c 389 art 5 s 12
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290B — Senior Citizens' Property Tax Deferral › Section 290B.08 — Termination Of Deferral; Payment Of Deferred Taxes.

290B.08 TERMINATION OF DEFERRAL; PAYMENT OF DEFERRED TAXES.
Subdivision 1.
Termination.
(a) The deferral of taxes granted under this chapter terminates when one of the following occurs:
(1) the property is sold or transferred;
(2) the death of all qualifying homeowners;
(3) the homeowner notifies the commissioner in writing that the homeowner desires to discontinue the deferral; or
(4) the property no longer qualifies as a homestead.
(b) A property is not terminated from the program because no deferred property tax amount is determined on the homestead for any given year after the homestead's initial enrollment into the program.
Subd. 2.
Payment upon termination.
Upon the termination of the deferral under subdivision 1, the amount of deferred taxes, penalties, interest, and special assessments and interest, plus the recording or filing fees under both section 290B.04, subdivision 2, and this subdivision becomes due and payable to the commissioner within 90 days of termination of the deferral for terminations under subdivision 1, paragraph (a), clauses (1) and (2), and within one year of termination of the deferral for terminations under subdivision 1, paragraph (a), clauses (3) and (4). No additional interest is due on the deferral if timely paid. On receipt of payment, the commissioner shall within ten days notify the auditor of the county in which the parcel is located, identifying the parcel to which the payment applies and shall remit the recording or filing fees under section 290B.04, subdivision 2, and this subdivision to the auditor. A notice of termination of deferral, containing the legal description and the recording or filing data for the notice of qualification for deferral under section 290B.04, subdivision 2, shall be prepared and recorded or filed by the county auditor in the same office in which the notice of qualification for deferral under section 290B.04, subdivision 2, was recorded or filed, and the county auditor shall mail a copy of the notice of termination to the property owner. The property owner shall pay the recording or filing fees. Upon recording or filing of the notice of termination of deferral, the notice of qualification for deferral under section 290B.04, subdivision 2, and the lien created by it are discharged. If the deferral is not timely paid, the penalty, interest, lien, forfeiture, and other rules for the collection of ad valorem property taxes apply.
History:
1997 c 231 art 14 s 11; 1998 c 389 art 5 s 14; 2000 c 490 art 5 s 25,26
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290B — Senior Citizens' Property Tax Deferral › Section 290B.09 — State Reimbursement.

290B.09 STATE REIMBURSEMENT.
Subdivision 1.
Determination; payment.
The county auditor shall determine the total current year's deferred amount of property tax under this chapter in the county, and report those amounts 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 pay the deferred amount of property tax to each county treasurer on or before August 31.
The county treasurer shall distribute as part of the October settlement the funds received as if they had been collected as a part of the property tax.
Subd. 2.
Appropriation.
An amount sufficient to pay the total amount of property tax determined under subdivision 1, plus any amounts paid under section 290B.04, subdivision 7, is annually appropriated from the general fund to the commissioner of revenue.
History:
1997 c 231 art 14 s 12; 1998 c 389 art 5 s 15; 2000 c 490 art 5 s 27; 1Sp2019 c 6 art 18 s 17
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290B — Senior Citizens' Property Tax Deferral › Section 290B.10 — Senior Deferral Program; Information Provided.

290B.10 SENIOR DEFERRAL PROGRAM; INFORMATION PROVIDED.
The commissioner of revenue shall provide information about the senior deferral program and eligibility criteria for the program in the instruction booklet prepared for taxpayers to use in applying for property tax refunds under chapter 290A.
History:
1998 c 389 art 5 s 16
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290B — Senior Citizens' Property Tax Deferral › Section 290B.11 — Forms.

290B.11 FORMS.
The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30.
History:
1Sp2017 c 1 art 16 s 29
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.01 — Purpose.

290C.01 PURPOSE.
It is the policy of this state to promote sustainable forest resource management on the state's public and private lands. The state's private forests comprise approximately one-half of the state forest land resources. These forests play a critical role in protecting water quality and soil resources, and provide extensive wildlife habitat, natural carbon sequestration, diverse recreational experiences, and significant forest products that support the state's economy. Ad valorem property taxes represent a significant annual cost that can discourage long-term forest management investments. In order to foster silviculture investments and retain these forests for their economic and ecological benefits, this chapter, hereafter referred to as the "Sustainable Forest Incentive Act," is enacted to encourage the state's private forest landowners to make a long-term commitment to sustainable forest management.
History:
1Sp2001 c 5 art 8 s 5; 1Sp2017 c 1 art 10 s 1; 1Sp2021 c 6 art 2 s 103
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.05 — Annual Certification And Monitoring.

290C.05 ANNUAL CERTIFICATION AND MONITORING.
(a) On or before May 15 of each year, beginning with the year after the original claimant has received an approved application, the commissioner shall send each claimant enrolled under the sustainable forest incentive program a certification form. For purposes of this section, the claimant is the current property owner on record, or the person designated by the owners in the case of multiple ownership. The claimant must sign and return the certification to the commissioner by July 1 of that same year, and (1) attest that the requirements and conditions for continued enrollment in the program are currently being met, and (2) provide a report in the form and manner determined by the commissioner of natural resources describing the management practices that have been carried out on the enrolled property during the prior year. If the claimant does not return an annual certification form by the due date, the provisions in section 290C.11 apply. The commissioner of natural resources must verify that the land meets program requirements.
(b) The commissioner must provide the certification form and annual report described in paragraph (a), clause (2), to the commissioner of natural resources by August 1.
(c) The commissioner of natural resources must conduct annual monitoring of a subset of claimants, excluding land also enrolled in a conservation easement program. Claimants will be selected for monitoring based on reported violations, annual certification, and random selections. Monitoring will be conducted on ten percent of claimants as of July 1 of each year. Monitoring may include, but is not limited to, a site visit by a Department of Natural Resources or contracted forester. The commissioner of natural resources must develop a monitoring form to record the monitoring data.
History:
1Sp2001 c 5 art 8 s 9; 2005 c 151 art 5 s 38; 2008 c 154 art 13 s 47; 1Sp2017 c 1 art 10 s 7
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.055 — Length Of Covenant.

290C.055 LENGTH OF COVENANT.
(a) Claimants enrolling any land that is subject to a conservation easement funded under section 97A.056 or a comparable permanent easement conveyed to a governmental or nonprofit entity must enroll their land under a covenant with a minimum duration of eight years. All other claimants may choose to enroll their land under a covenant with a minimum duration of eight, 20, or 50 years. If the claimant requests removal of land from the program before it has been enrolled for one-half the number of years of the covenant's duration, the covenant remains in effect for the entire duration of the covenant from the date recorded.
(b) If land that has been enrolled for one-half the number of years of the covenant's minimum duration or more is removed from the program for any reason, there is a waiting period before the covenant terminates. The covenant terminates on January 1 of the fifth, 11th, or 26th calendar year for the eight-, 20-, or 50-year minimum covenant, respectively, that begins after the date that:
(1) the commissioner receives notification from the claimant that the claimant wishes to remove the land from the program under section 290C.10; or
(2) the date that the land is removed from the program under section 290C.11.
(c) Notwithstanding the other provisions of this section, the covenant is terminated:
(1) at the same time that the land is removed from the program due to acquisition of title or possession for a public purpose under section 290C.10; or
(2) at the request of the claimant (i) if there is a reduction in payments due to changes in the payment formula under section 290C.07; or (ii) if, as a result of executive action, the amount of payment a claimant is eligible to receive under section 290C.07 is reduced or limited.
History:
2005 c 151 art 5 s 39; 2013 c 143 art 2 s 4; 1Sp2017 c 1 art 10 s 8
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.06 — Calculation Of Average Estimated Market Value; Managed Forest Land.

290C.06 CALCULATION OF AVERAGE ESTIMATED MARKET VALUE; MANAGED FOREST LAND.
The commissioner shall annually calculate a statewide average estimated market value per acre for class 2c managed forest land under section 273.13, subdivision 23.
History:
1Sp2001 c 5 art 8 s 10; 2009 c 88 art 10 s 15
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.07 — Calculation Of Incentive Payment.

290C.07 CALCULATION OF INCENTIVE PAYMENT.
(a) An approved claimant under the sustainable forest incentive program is eligible to receive an annual payment for each acre of enrolled land, excluding any acre improved with a paved trail under easement, lease, or terminable license to the state of Minnesota or a political subdivision. The payment shall equal a percentage of the property tax that would be paid on the land determined by using the previous year's statewide average total tax rate for all taxes levied within townships and unorganized territories, the estimated market value per acre as calculated in section 290C.06, and a class rate of one percent as follows: (1) for claimants enrolling land that is subject to a conservation easement funded under section 97A.056 or a comparable permanent easement conveyed to a governmental or nonprofit entity before May 31, 2013, 25 percent; (2) for claimants enrolling land that is not subject to a conservation easement under an eight-year covenant, 65 percent; (3) for claimants enrolling land that is not subject to a conservation easement under a 20-year covenant, 90 percent; and (4) for claimants enrolling land that is not subject to a conservation easement under a 50-year covenant, 115 percent.
(b) The calculated payment must not increase or decrease by more than ten percent relative to the payment received for the previous year. In no case may the payment be less than the amount paid to the claimant for the land enrolled in the program in 2017. If an eligible claimant elects to change the length of the covenant on enrolled land on or before May 15, 2019, the limits under this paragraph do not apply and the claimant must receive payment in the amount corresponding to the new covenant length as calculated under paragraph (a).
(c) In addition to the payments provided under this section, a claimant enrolling more than 1,920 acres shall be allowed an additional payment per acre equal to the amount prescribed in paragraph (a), clause (1), for all acres of enrolled land on which public access is allowed, as required under section 290C.03, paragraph (a), clause (6), excluding any land subject to a conservation easement funded under section 97A.056, or a permanent easement conveyed to a governmental or nonprofit entity that is required to allow for public access under section 290C.03, paragraph (a), clause (6).
History:
1Sp2001 c 5 art 8 s 11; 2003 c 127 art 5 s 38; 2008 c 154 art 2 s 23; 2009 c 88 art 10 s 16; 1Sp2010 c 1 art 13 s 4; 1Sp2011 c 7 art 6 s 12; 2013 c 143 art 2 s 5; 1Sp2017 c 1 art 10 s 9
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.08 — Annual Incentive Payment; Appropriation.

290C.08 ANNUAL INCENTIVE PAYMENT; APPROPRIATION.
Subdivision 1.
Annual payment.
An incentive payment for each acre of enrolled land will be made annually to each claimant in the amount determined under section 290C.07. By September 15 of each year, the commissioner of natural resources must certify to the commissioner the lands eligible for payment. The incentive payment shall be paid by the commissioner on or before October 1 each year based on the certifications due July 1 of that year. Interest at the annual rate determined under section 270C.40 shall be included with any incentive payment not paid by the later of October 1 of the year the certification was due, or 45 days after the completed certification was returned or filed if the commissioner accepts a certification filed after July 1 of the taxes payable year as the resolution of an appeal.
Subd. 2.
Appropriation.
The amount necessary to make the payments under this section is annually appropriated to the commissioner from the general fund.
History:
1Sp2001 c 5 art 8 s 12; 2005 c 151 art 2 s 17; 1Sp2017 c 1 art 10 s 10
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.09 — Removal For Property Tax Delinquency.

290C.09 REMOVAL FOR PROPERTY TAX DELINQUENCY.
The commissioner shall immediately remove any land enrolled in the sustainable forest incentive program for which taxes are determined to be delinquent as provided in chapter 279 and shall notify the claimant of such action. Lands terminated from the sustainable forest incentive program under this section are not entitled to any payments provided in this chapter and are subject to removal penalties prescribed in section 290C.11. The claimant has 60 days from the receipt of notice from the commissioner under this section to pay the delinquent taxes. If the delinquent taxes are paid within this 60-day period, the lands shall be reinstated in the program as if they had not been withdrawn and without the payment of a penalty.
History:
1Sp2001 c 5 art 8 s 13; 2003 c 127 art 5 s 39
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.101 — Transfer Of Ownership.

290C.101 TRANSFER OF OWNERSHIP.
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have the meanings given.
(b) "New owner" means a prospective purchaser or grantee.
(c) "Owner" means a grantor or seller.
Subd. 2.
Notification to commissioner.
(a) An owner must notify the commissioner if the owner transfers any or all of the owner's land enrolled in the sustainable forest incentive program to one or more new owners within 60 days of the transfer of title to the property. The notification must include the legal descriptions of the transferred property, the tax parcel numbers, and the name and address of the new owner. If transfer of ownership is a result of the death of the claimant, the provisions of section 290C.12 apply.
(b) Upon notification, the commissioner shall inform the new owner of the restrictions of the covenant required by section 290C.04 and the withdrawal procedures under section 290C.10. In order for the new owner to receive payments pursuant to this chapter, the new owner must file an application and register a new forest management plan with the commissioner of natural resources within two years from the date the title of the property was transferred to remain eligible.
Subd. 3.
Termination of enrollment.
The commissioner will terminate enrollment according to the procedure in section 290C.10 for failure of the new owner to register a forest management plan within the time period of subdivision 2, paragraph (b).
History:
1Sp2017 c 1 art 10 s 12
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.11 — Penalties For Removal.

290C.11 PENALTIES FOR REMOVAL.
(a) If the commissioner determines that land enrolled in the sustainable forest incentive program is in violation of the conditions for enrollment as specified in section 290C.03, or upon notification by the commissioner of natural resources that land enrolled is in violation of the conditions for enrollment, the commissioner shall notify the current owner of the land of the intent to remove the tax parcel of the enrolled land where the violation has occurred from the sustainable forest incentive program. The penalties described under paragraph (c) apply. The current owner has 60 days to appeal this determination under the provisions of section 290C.13.
(b) If the commissioner determines the land is to be removed from the sustainable forest incentive program due to the construction or addition of an improvement to the property, the owner of the tax parcel that is in violation is liable for payment to the commissioner in the amount equal to: (1) the payments issued related to the enrolled tax parcel under this chapter for the number of years the land has been bound by the covenant, or one-half the covenant length, whichever is less, plus interest; and (2) 25 percent of the estimated market value of the property as reclassified under section 273.13 due to the structure being on the tax parcel, as determined by the assessor.
(c) If the commissioner of natural resources determines that the land is used for purposes other than forestry purposes, the commissioner of natural resources shall notify the commissioner of revenue, who shall notify the current owner of the tax parcel that is in violation that the current owner is liable to the commissioner in an amount equal to: (1) 30 percent of the estimated market value as property reclassified under section 273.13, due to the change in use, as determined by the assessor; and (2) the payments issued related to the enrolled tax parcel under this chapter for the number of years the land has been bound by the covenant, or one-half the covenant length, whichever is less, plus interest.
(d) The claimant has 90 days to satisfy the payment for removal of land from the sustainable forest incentive program under this section. If the penalty is not paid within the 90-day period under this paragraph, the commissioner shall certify the amount to the county auditor for collection as a part of the general ad valorem real property taxes on the land in the following taxes payable year.
History:
1Sp2001 c 5 art 8 s 15; 2003 c 127 art 5 s 41; 2008 c 154 art 13 s 48; 1Sp2017 c 1 art 10 s 13
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290C — Sustainable Forest Resource Management Incentive › Section 290C.12 — Death Of Claimant.

290C.12 DEATH OF CLAIMANT.
Within one year after the death of the claimant, the claimant's heir, devisee, or estate must either:
(1) notify the commissioner of election to terminate enrollment in the sustainable forest incentive program; or
(2) make an application under this chapter to continue enrollment of the land in the program.
Upon notification under clause (1), the commissioner shall terminate the enrollment and issue a document releasing the land from the covenant as provided in section 290C.04, paragraph (d). Penalties under section 290C.11 shall not apply. If the application under clause (2) is approved, the land is enrolled in the program without a break. If the commissioner does not receive notification within one year after the date of death, enrollment in the program shall be terminated and penalties under section 290C.11 shall not apply.
History:
2003 c 127 art 5 s 42; 2018 c 182 art 1 s 79
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.01 — Tax Imposed.

291.01 TAX IMPOSED.
A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter.
History:
(2292) 1905 c 288 s 1; 1911 c 372 s 1; 1935 c 334 s 1; Ex1937 c 50 s 3; 1939 c 338 s 1; 1939 c 431 art 6 s 6; 1941 c 470 s 1; 1943 c 504 s 1,2; 1949 c 735 s 1; 1953 c 629 s 1; 1955 c 552 s 1; 1961 c 442 s 1; 1963 c 182 s 1; 1963 c 218 s 1; 1963 c 740 s 1,2; 1965 c 89 s 1; 1965 c 555 s 1; 1967 c 850 s 1; 1978 c 741 s 1; 1979 c 303 art 3 s 2; 1980 c 439 s 5
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.016 — Minnesota Taxable Estate.

291.016 MINNESOTA TAXABLE ESTATE.
Subdivision 1.
General.
For purposes of the tax under this chapter, the Minnesota taxable estate equals the federal taxable estate as provided under section 2051 of the Internal Revenue Code, without regard to whether the estate is subject to the federal estate tax:
(1) increased by the value of any property in which the decedent had a qualifying income interest for life and for which an election was made under section 291.03, subdivision 1d, for Minnesota estate tax purposes, but was not made for federal estate tax purposes;
(2) increased by the additions under subdivision 2; and
(3) decreased by the subtraction under subdivision 3.
Subd. 2.
Additions.
The following amounts, to the extent deducted in computing or otherwise excluded from the federal taxable estate, must be added in computing the Minnesota taxable estate:
(1) the amount of the deduction for state death taxes allowed under section 2058 of the Internal Revenue Code;
(2) the amount of the deduction for foreign death taxes allowed under section 2053(d) of the Internal Revenue Code; and
(3) the aggregate amount of taxable gifts as defined in section 2503 of the Internal Revenue Code, made by the decedent within three years of the date of death. For purposes of this clause, the amount of the addition equals the value of the gift under section 2512 of the Internal Revenue Code and excludes any value of the gift included in the federal estate.
Subd. 3.
Subtraction.
(a) For estates of decedents dying after December 31, 2016, a subtraction is allowed in computing the Minnesota taxable estate, equal to the sum of:
(1) the exclusion amount for the year of death under paragraph (b); and
(2) the lesser of:
(i) the value of qualified small business property under section 291.03, subdivision 9, and the value of qualified farm property under section 291.03, subdivision 10; or
(ii) $5,000,000 minus the exclusion amount for the year of death under paragraph (b).
(b) The following exclusion amounts apply for the year of death:
(1) $2,100,000 for decedents dying in 2017;
(2) $2,400,000 for decedents dying in 2018;
(3) $2,700,000 for decedents dying in 2019; and
(4) $3,000,000 for decedents dying in 2020 and thereafter.
(c) The subtraction under this subdivision must not reduce the Minnesota taxable estate to less than zero.
History:
2014 c 150 art 3 s 4; 2014 c 308 art 4 s 18; 1Sp2017 c 1 art 1 s 33; art 13 s 14
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.031 — Credit.

291.031 CREDIT.
(a) The estate of a nonresident decedent that is subject to tax under this chapter on the value of Minnesota situs property held in a pass-through entity is allowed a credit against the tax due under section 291.03 equal to the lesser of:
(1) the amount of estate or inheritance tax paid to another state that is attributable to the Minnesota situs property held in the pass-through entity; or
(2) the amount of tax due under section 291.03 attributable to the Minnesota situs property held in the pass-through entity.
(b) The amount of tax attributable to the Minnesota situs property held in the pass-through entity must be determined by the increase in the estate or inheritance tax that results from including the market value of the property in the estate or treating the value as a taxable inheritance to the recipient of the property.
History:
2014 c 150 art 3 s 7; 2014 c 308 art 4 s 19; 2016 c 158 art 1 s 161
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.075 — Special Use Valuation Of Qualified Property.

291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY.
If, after the final determination of the tax imposed by this chapter, the property valued pursuant to section 2032A of the Internal Revenue Code is disposed of or fails to qualify and an additional tax is imposed pursuant to section 2032A(c), any increase in federal gross or taxable estate shall be reported to the commissioner within 90 days of the federal adjustment. Upon notification the commissioner may assess an additional tax in accordance with section 291.03, subdivision 1.
History:
1979 c 303 art 3 s 10; 1980 c 439 s 13; 1Sp1985 c 14 art 13 s 4; 1Sp2017 c 1 art 17 s 4
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.12 — Collection Of Tax By Representative Or Trustee.

291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE.
Subdivision 1.
Requirement.
Any representative or trustee who has in possession or under control, property, the transfer of which is subject to any tax imposed by this chapter and from which such tax may lawfully be paid by the representative or trustee, shall either deduct the amount of tax due or shall collect from the person entitled to such property, the amount of tax due, together with any accrued interest thereon, before completing the transfer of such property or making delivery thereof and shall pay to the commissioner all taxes and interest so deducted or collected.
Subd. 2.
Liability.
Any representative or trustee having in possession or under control any property to which a person, from whom a tax is known by such representative or trustee to be due under the provisions of this chapter, is entitled, shall be personally liable for the payment of such tax and any interest accrued, to the extent of the value of such property; provided, however, that there shall be no such liability if such property cannot be lawfully used by the representative or trustee for the payment of such taxes or interest.
Subd. 3.
Effect on duty to transfer or deliver property.
No representative or trustee shall be required to transfer or deliver any property in possession or under control unless all taxes and interest due from the person entitled thereto under the provisions of this chapter have either been deducted or collected by the representative or trustee or paid by the transferee to the commissioner.
Subd. 4.
[Repealed, 1979 c 303 art 3 s 41]
History:
(2295) 1905 c 288 s 4; 1939 c 338 s 4; 1943 c 504 s 6; 1953 c 628 s 1; 1963 c 740 s 6; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.13 — Taxes To Be Paid To Commissioner Of Revenue.

291.13 TAXES TO BE PAID TO COMMISSIONER OF REVENUE.
Subdivision 1.
Requirement.
All taxes imposed by this chapter shall be paid to the commissioner.
Subd. 2.
[Repealed, 1978 c 766 s 20]
Subd. 3.
Deposit in general fund.
All taxes paid under the provisions of this chapter shall be deposited by the commissioner in the state treasury, and shall belong to and be a part of the general fund of the state.
History:
(2296) 1905 c 288 s 5; 1939 c 338 s 5; 1943 c 593 s 1; 1953 c 630 s 1; 1963 c 740 s 7; 1969 c 399 s 49
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.16 — Power Of Sale.

291.16 POWER OF SALE.
Every executor, administrator, or trustee shall have full power to sell the property embraced in any inheritance, devise, bequest, or legacy to pay the tax imposed by this chapter, in the same manner as entitled by law to do for the payment of the debts of a testator or intestate.
History:
(2299) 1905 c 288 s 8; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.21 — Letters Of Administration.

291.21 LETTERS OF ADMINISTRATION.
Subdivision 1.
Rights of commissioner.
The commissioner shall have the same rights to apply for letters of administration as are conferred upon creditors by law.
Subd. 2.
[Repealed, 1979 c 303 art 3 s 41]
History:
(2304) 1905 c 288 s 13; 1911 c 209 s 3; 1939 c 338 s 7; 1939 c 431 art 6 s 6; 1943 c 504 s 9; 1943 c 593 s 4; 1963 c 740 s 10
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.215 — Valuation Of Estate.

291.215 VALUATION OF ESTATE.
Subdivision 1.
Determination.
All property includable in the Minnesota gross estate of a decedent shall be valued in accordance with the provisions of sections 2031 or 2032 and, if applicable, 2032A, of the Internal Revenue Code and any elections made in valuing the federal gross estate shall be applicable in valuing the Minnesota gross estate. The value of all property includable in the Minnesota gross estate of a decedent may be independently determined under those sections for Minnesota estate tax purposes except:
(1) as otherwise provided in section 291.075; or
(2) if the Internal Revenue Service, after receiving the estate's federal estate tax return, either conducts a separate appraisal of an asset reported on the return or proposes a change in the reported valuation of an asset in the estate, in which case the federal final determination of the value controls.
Subd. 2.
[Repealed, 1990 c 480 art 1 s 45]
Subd. 3.
[Repealed, 1990 c 480 art 1 s 45]
History:
1979 c 303 art 3 s 24; 1980 c 439 s 22; 1983 c 222 s 28; 1Sp1985 c 14 art 13 s 11; 1986 c 444; 2008 c 154 art 7 s 1
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 291 — Estate Tax › Section 291.27 — Unpaid Tax; Omitted Property.

291.27 UNPAID TAX; OMITTED PROPERTY.
Any tax due and unpaid under the provisions of this chapter may be enforced and collected from any transferee of property included in the Minnesota estate by action in the court of administration of the estate of the decedent or in a court of general jurisdiction by the personal representative of any estate, the attorney general, or the commissioner in the name of the state.
Any property which for any cause is omitted from the Minnesota estate tax return so that its value is not taken into consideration in the determination of the estate tax, may be subsequently taxed against the persons receiving the same, or any part thereof, to the same effect as if included in the estate tax return, except that any personal representative of an estate discharged in the meantime shall not be liable for the payment of such tax. When any property has been omitted in the determination of an estate tax, the tax thereon may be determined and recovered in a civil action brought by the attorney general or the commissioner, in the name of the state, in any court of general jurisdiction.
History:
(2311) 1905 c 288 s 20; 1913 c 574 s 3; 1939 c 338 s 10; 1939 c 431 art 6 s 6; 1947 c 519 s 1; 1963 c 740 s 15; 1979 c 303 art 3 s 25; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.01 — Tax On Income Reserved To Donor In Conveyance To Educational Institution.

293.01 TAX ON INCOME RESERVED TO DONOR IN CONVEYANCE TO EDUCATIONAL INSTITUTION.
When real property shall be conveyed to any educational institution in the state which has or claims to possess the right or privilege of exemption from taxation under or by virtue of the provisions contained in a territorial charter where such property is not devoted to, and reasonably necessary for the accomplishment of, the educational purposes of such institution, if in connection with such conveyance, or in consideration thereof, in whole or in part:
(1) Such real property is charged with the payment of; or
(2) There is reserved to the grantor or to the grantor's nominees; or
(3) The grantee shall be or become under obligation to pay; any sum by way of an annuity or income to such grantor or to the grantor's nominees, whether for life or for a term of years, there shall be levied and collected upon such payments a tax of 50 percent.
History:
(2394-91) Ex1937 c 91 s 1; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.02 — Person.

293.02 PERSON.
For all purposes of this chapter, the word "person" shall be construed to include individuals, copartnerships, associations, companies, and corporations.
History:
(2394-92) Ex1937 c 91 s 2
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.03 — Place Of Taxation; Lien.

293.03 PLACE OF TAXATION; LIEN.
Such annuity or income shall have a taxable status in the assessment district wherein is located the real property conveyed under the terms and conditions set forth in section 293.01, and the tax herein provided shall be a specific lien upon all and singular the amounts as they accrue, which are payable to any person entitled to receive income or annuity thereunder, and upon the right, title, estate, and interest of such person in and to the real property conveyed as aforesaid.
History:
(2394-93) Ex1937 c 91 s 3
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.04 — Annual Report By Taxpayer.

293.04 ANNUAL REPORT BY TAXPAYER.
Every person to whom any such annuity or income payments are made or reserved shall, annually, on or before the first day of February, make and file with the commissioner of revenue a report, verified by the person making the same, setting forth the amount of income or annuity received by such person during the preceding calendar year and such other information as the commissioner may require.
History:
(2394-94) Ex1937 c 91 s 4; 1973 c 582 s 3
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.05 — Report By Educational Institution.

293.05 REPORT BY EDUCATIONAL INSTITUTION.
It shall be the duty of every such educational institution making any such annuity or income payment on or before the first day of February, of each year, to make and file with the commissioner of revenue a report covering the preceding calendar year, verified by the oath of the officer making the same and setting forth:
(1) The name and post office address of each person to whom such annuity or income is paid;
(2) A legal description of every parcel of real estate conveyed to such institution in connection with the conveyance of which, or in consideration whereof, the grantee became obligated to pay any such annuity or income;
(3) The amount of income or annuity paid on account of each tract of land separately; and
(4) Such other information as the commissioner of revenue may require.
History:
(2394-95) Ex1937 c 91 s 5; 1973 c 582 s 3
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.06 — Consideration And Determination Of Report.

293.06 CONSIDERATION AND DETERMINATION OF REPORT.
Upon the receipt of the report provided for in section 293.05, the commissioner shall determine, from information possessed or obtained, whether the same is correct or otherwise. If found correct, the commissioner shall determine therefrom the amount of tax due from such income or annuity recipient, and shall record the amount thereof and shall make a certificate of taxes due thereon from such person; and, on or before the first day of May, of each year, file the same with the commissioner of management and budget; and the commissioner of revenue shall have power, in case the report is deemed incorrect, to make findings as to the amount of such taxes due after hearing upon notice to the person interested, and the findings shall have the same effect as the determination of the amount of such taxes upon a report made as hereinbefore provided.
History:
(2394-96) Ex1937 c 91 s 6; 1973 c 492 s 14; 1973 c 582 s 3; 1986 c 444; 2003 c 112 art 2 s 37; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.07 — Penalty For Failure To Make Report; Assessment By Commissioner Of Revenue.

293.07 PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY COMMISSIONER OF REVENUE.
If any person subject to the tax provided by this chapter shall fail to make the report provided for in section 293.05, at the time and in the manner therein provided, there shall accrue upon the tax herein imposed a penalty, in an amount equal to ten percent of the tax so imposed, to be added to and collected with such tax. The commissioner of revenue shall, in such case, determine the amount of the annuity or income paid or payable to such person and shall fix the tax due thereon from such person, together with such penalty, upon such information possessed or obtained and shall proceed as provided by law when such taxes are determined upon the sworn report of the person receiving such payment.
History:
(2394-97) Ex1937 c 91 s 7; 1973 c 582 s 3; 1986 c 444