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HF2968 (Legislative Session 94 (2025-2026))

Property tax; county levy limitations placed for certain assessment services.

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to modify the way county levies are applied for assessment services in certain Minnesota cities. It aims to clarify the jurisdiction and responsibilities between city and county assessors for property assessments, particularly in larger cities or cities within specific populous counties.

Main Provisions

  • County Assessor Jurisdiction: The bill specifies that in counties with a city of the first class, the city assessor will handle property assessment duties rather than the county assessor. This applies to cities with a population of 30,000 or more.
  • City vs. County Assessor Responsibilities: Counties without a city assessor as of January 1, 1967, will continue with the county assessor. However, the county assessor retains supervisory responsibilities as outlined in the specified statute.
  • Limiting County Levy: In large counties (with a population of 400,000 or more) that also contain a city of the first class, the county levy for assessment services must only fund supervisory duties and services for smaller cities with populations under 30,000.

Significant Changes to Existing Law

  • The bill amends the existing Minnesota Statutes section 273.063 to apply these specific limitations on how county-assessed property taxes can be levied, focusing the levy on supervisory and smaller city services.
  • It clarifies the split in assessment duties between city and county assessors based on city size and county characteristics.

Relevant Terms

  • Property assessment
  • County levy
  • City assessor
  • Minnesota Statutes section 273.063
  • First class city
  • Supervisory duties
  • Population thresholds

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 31, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Emphasis on specific limitations for assessment services."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill amends section 273.063 to place limitations on county assessor jurisdictions and levy applications.",
      "modified": [
        "Clarified jurisdiction definitions for county and city assessors."
      ]
    },
    "citation": "273.063",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "The bill specifies roles and supervisory duties of county assessors as defined in section 273.061 subdivision 8.",
      "modified": [
        "Further defines roles and modifies duty assignments depending on city classification."
      ]
    },
    "citation": "273.061",
    "subdivision": "subdivision 8"
  },
  {
    "analysis": {
      "added": [
        "References to levy conditions specific to cities and their populations."
      ],
      "removed": [
        ""
      ],
      "summary": "The bill references county levy certifications as stated in section 275.07 subdivision 1.",
      "modified": [
        "Adjustments to levy based on city class and population thresholds."
      ]
    },
    "citation": "275.07",
    "subdivision": "subdivision 1"
  }
]

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