HF511

HF511 (Legislative Session 94 (2025-2026))

Plymouth; local sales and use tax authorized.

AI Generated Summary

The legislative bill proposes authorizing the city of Plymouth, Minnesota, to implement a local sales and use tax of up to 0.5%. This tax, once approved by Plymouth voters in a general election, will be used to finance specific community projects including:

$45 million for enhancements to the Plymouth Ice Center and a new public parking ramp.
$40 million for improvements to the Plymouth Community Center and the construction of a permanent fieldhouse.
$35 million for the development and improvement of regional sports complexes in Plymouth.

The city can issue bonds up to $120 million to fund these projects, paid back through the revenue generated from this tax. This tax will automatically end 20 years after its implementation, or earlier if the city collects enough funds to cover all approved project costs and bond-related expenses. Remaining funds post-tax termination would revert to the city’s general fund.

The bill places the tax under general Minnesota tax regulations, but with specific provisions for its expiration, collection, and use for the approved community improvements in Plymouth.

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
February 12, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "Authorization for Plymouth to levy a local sales tax."
      ],
      "removed": [
        "Certain preconditions previously required under section 297A.99 were waived for Plymouth."
      ],
      "summary": "The bill references existing local sales tax statutes and their application to Plymouth.",
      "modified": [
        "Adjustments to procedures for approval and implementation of the tax."
      ]
    },
    "citation": "297A.99"
  },
  {
    "analysis": {
      "added": [
        "New bonding authority for Plymouth specific to local projects."
      ],
      "removed": [],
      "summary": "The bill notes exceptions to existing bonding rules under section 475.61.",
      "modified": [
        "Clarifies bond issuance not subjected to section 475.61 bonding limits."
      ]
    },
    "citation": "475.61"
  },
  {
    "analysis": {
      "added": [
        "Excludes need for a separate election for bond approval under specific conditions."
      ],
      "removed": [],
      "summary": "The bill states special provisions regarding bond approval, deviating from section 475.58.",
      "modified": [
        "Overrides general requirements for voter approval under section 475.58."
      ]
    },
    "citation": "475.58"
  }
]