HF1799 (Legislative Session 94 (2025-2026))

Counties authorized to levy a wheelage tax up to $35, and technical changes made.

Related bill: SF2032

AI Generated Summary

This bill proposes an amendment to Minnesota Statutes 2024, section 163.051, subdivision 1, regarding the county-imposed wheelage tax on motor vehicles.

Key Provisions:

  1. Increase in Maximum Wheelage Tax: The bill increases the maximum allowable wheelage tax a county can impose from $20 to $35 per year.
  2. Collection Methods: Counties may either collect the tax themselves or request the state registrar of motor vehicles to collect it.
  3. Exemptions: Certain vehicles remain exempt from the tax, including:
    • Motorcycles
    • Motorized bicycles
    • Motorized foot scooters
    • Specific exempt vehicles under section 168.012, subdivision 13.
  4. Continuity for Pre-2013 Taxes: If a county had already implemented the tax before May 24, 2013, it will continue at the new rate determined by the county.

Purpose:

The bill aims to provide counties with greater flexibility and funding for transportation-related expenses by increasing the potential revenue from wheelage taxes.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 02, 2025HouseFloorActionIntroduction and first reading, referred toTransportation Finance and Policy

Citations

 
[
  {
    "analysis": {
      "added": [
        "Allows counties to levy a wheelage tax up to $35, increased from the previous maximum."
      ],
      "removed": [],
      "summary": "The bill relates to transportation by amending the wheelage tax authorized for counties under section 163.051.",
      "modified": [
        "Clarifies the conditions under which the wheelage tax is collected and the role of the state registrar of motor vehicles."
      ]
    },
    "citation": "163.051"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References the criteria for vehicle exemptions from wheelage tax under section 168.012, subdivision 13.",
      "modified": [
        "Includes exemption criteria for certain vehicles from the wheelage tax in compliance with existing provisions."
      ]
    },
    "citation": "168.012, subdivision 13"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines motorcycles in section 169.011, subdivision 44, for the purpose of tax exemption.",
      "modified": [
        "Identified as an exemption to the wheelage tax."
      ]
    },
    "citation": "169.011, subdivision 44"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines motorized bicycles in section 169.011, subdivision 45, for the purpose of tax exemption.",
      "modified": [
        "Identified as an exemption to the wheelage tax."
      ]
    },
    "citation": "169.011, subdivision 45"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines motorized foot scooters in section 169.011, subdivision 46, for the purpose of tax exemption.",
      "modified": [
        "Identified as an exemption to the wheelage tax."
      ]
    },
    "citation": "169.011, subdivision 46"
  }
]