HF1282

Purpose

This bill would allow lessees (people who rent property) in certain small Minnesota cities to receive property tax notices by contacting the county auditor. It creates a pathway for lessees to get both the notice of a proposed property tax statement and the actual property tax statement sent to them.

Main provisions

• A lessee of real property located in an eligible city may file their name and mailing address with the county auditor in the county where the land sits.
• The filing is for the purpose of receiving:
  • a notice of proposed property tax statement under Minnesota Statutes section 275.065, and
  • the property tax statement under Minnesota Statutes section 276.04.
• This provision is an exception to existing law (notwithstanding the specified statutes or any other law to the contrary).

Eligible city criteria and geography

• Eligible city definition: a city with a population greater than 940 but less than 960, according to the 2020 federal census.
• The city must be located in a county with a population greater than 190,000 but less than 210,000, according to the 2020 federal census.
• Population data referenced are from the 2020 federal census.

How it works (administrative process)

• The lessee would file their name and mailing address with the county auditor of the county where the land is located.
• By doing so, the lessee would receive the notices and statements described above.

Changes to existing law

• Creates a new opt-in mechanism for lessees to receive property tax notices, specifically carving out an exception to the stated statutes (275.065 and 276.04) and any contrary law.

Potential impact

• Increases notice access for lessees who rent property in narrowly defined cities and counties.
• Aligns lessee notification with statutory notice documents, potentially improving awareness of tax amounts and proposed assessments.

Significance

• The change targets a specific, narrowly defined set of cities and counties based on population data from the 2020 census.
• It introduces an official process for lessees to obtain direct property tax notices from the county.

Relevant Terms - lessee - real property - county auditor - notice of proposed property tax statement - property tax statement - eligible city - population (2020 federal census) - Minnesota Statutes 275.065 - Minnesota Statutes 276.04 - notwithstanding - filing name and mailing address - county where the land is located