SF1448

Purpose

• To give lessees of certain real property the ability to receive property tax notifications. Specifically, it allows eligible lessees to opt in to receive both a notice of proposed property tax statement and the actual property tax statement.

Main Provisions

• A lessee of real property located in an eligible city may file their name and mailing address with the county auditor where the land is located in order to receive:
  • a notice of proposed property tax statement issued under Minnesota Statutes section 275.065, and
  • the property tax statement issued under Minnesota Statutes section 276.04.
• This option is available “Notwithstanding” existing law, meaning it overrides or bypasses certain current requirements in sections 275.065 subd. 3 and 276.04 subd. 3 (and any other law to the contrary).
• An “eligible city” is defined as:
  • a city with a population greater than 940 but less than 960 according to the 2020 federal census, and
  • located in a county with a population greater than 190,000 but less than 210,000 according to the 2020 federal census.

Significant Changes to Existing Law

• Creates a new mechanism for notifications that prioritizes lessees (rather than just property owners) to receive property tax statements and related notices.
• Narrowly limits the eligibility to a specific set of cities and counties based on population data from the 2020 census.
• Uses a not-withstanding clause to override certain parts of existing statutes, enabling this lessee notification option even if current laws would otherwise limit or direct notification to owners.

How It Works (Summary)

• A lessee who wants to receive notices must file their name and mailing address with the county auditor where the property is located.
• Once filed, the lessee will receive:
  • the notice of proposed property tax statement under 275.065, and
  • the actual property tax statement under 276.04.

Relevant Terms - lessee - real property - eligible city - population (2020 federal census) - county auditor - notice of proposed property tax statement - property tax statement - Minnesota Statutes 275.065 - Minnesota Statutes 276.04 - Notwithstanding

Relevant Terms - lessee - real property - eligible city - population (2020 census) - county auditor - notice of proposed property tax statement - property tax statement - Notwithstanding - Minnesota Statutes 275.065 - Minnesota Statutes 276.04