SF2721

SF2721 (Legislative Session 94 (2025-2026))

Notice of proposed property taxes dates modification

AI Generated Summary

Purpose of the Bill

The bill aims to adjust the dates related to the notice of proposed property taxes sent to taxpayers in Minnesota. This notice informs taxpayers about the amount of property taxes that local authorities propose to collect for the upcoming year.

Main Provisions

Delivery Date Change: The bill modifies when the notice of proposed property taxes must be delivered. Previously, notices were required to be sent between November 10 and November 24. With the amendment, notices should now be delivered between October 18 and November 1.
Notice Format: The county treasurer can send the notice electronically or via email upon request from the taxpayer.
Content Requirements: The notice must:
- Include the proposed tax amounts and market value of the property.
- Provide information for taxpayer input meetings regarding the budget and levy for each taxing authority, occurring after November 24 but not before 6:00 p.m.
- Offer contact details for taxpayers' inquiries, excluding personal addresses or phone numbers.
Electronic Tracking Change: Adjusts the recorded final date for market value determinations from November 1 to October 9.
Special Information: Additional requirements include notifying of potential changes in school district taxes if a referendum is pending. Also, special taxes like those for improvements or emergencies must be separately noted.
Supplementary Information: Allows local governing bodies to include supplementary information about the impact of state aid changes on property taxes, using tables, narratives, or graphics.

Significant Changes to Existing Law

The most significant change is in the timing of the notice delivery, moving it earlier by approximately three weeks. This change aims to give taxpayers more time to review proposed taxes and engage with the budgeting process.

Relevant Terms

Property taxes
Proposed taxes
County auditor/treasurer
Taxpayer notice
Market value
Tax levy
School district referendum
Metropolitan special taxing districts
Homestead classification

Bill text versions

Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
March 19, 2025	Senate	Floor	Action	Introduction and first reading
March 19, 2025	Senate	Floor	Action	Referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [
        "Allows notices to be sent in electronic form upon request."
      ],
      "removed": [],
      "summary": "This bill amends the dates related to the notice of proposed property taxes under section 275.065.",
      "modified": [
        "Changes mailing window from November 10-24 to October 18-November 1."
      ]
    },
    "citation": "275.065"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 134.201 relates to the establishment of regional library authorities.",
      "modified": []
    },
    "citation": "134.201"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 144F.01 relates to the establishment of fire protection and emergency medical services special taxing districts.",
      "modified": []
    },
    "citation": "144F.01"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 273.11 concerns the determination of market value for properties.",
      "modified": []
    },
    "citation": "273.11"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 273.1384 provides for the agricultural homestead credit.",
      "modified": []
    },
    "citation": "273.1384"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 273.1387 concerns the school building bond agricultural credit.",
      "modified": []
    },
    "citation": "273.1387"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 365.52 relates to changes in town levies at special town meetings.",
      "modified": []
    },
    "citation": "365.52"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 126C.17 division 9 permits schools to certify if a referendum will be held.",
      "modified": []
    },
    "citation": "126C.17"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 134.07 relates to levies within Ramsey County.",
      "modified": []
    },
    "citation": "134.07"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 276A relates to tax increments or fiscal disparities areawide tax.",
      "modified": []
    },
    "citation": "276A"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 473F covers fiscal disparities areawide tax.",
      "modified": []
    },
    "citation": "473F"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 290B covers the senior citizens property tax deferral program.",
      "modified": []
    },
    "citation": "290B"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 275.73 provides for voter approval of levy limit increases.",
      "modified": []
    },
    "citation": "275.73"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.132 relates to the Metropolitan Council's tax levies.",
      "modified": []
    },
    "citation": "473.132"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.167 describes Metropolitan Council's tax levies.",
      "modified": []
    },
    "citation": "473.167"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.249 covers Metropolitan Council tax levies.",
      "modified": []
    },
    "citation": "473.249"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.325 involves tax levies by the Metropolitan Council.",
      "modified": []
    },
    "citation": "473.325"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.446 relates to levies by the Metropolitan Council.",
      "modified": []
    },
    "citation": "473.446"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.521 pertains to tax levies imposed by the Metropolitan Council.",
      "modified": []
    },
    "citation": "473.521"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.547 concerns Metropolitan Council's taxing authority.",
      "modified": []
    },
    "citation": "473.547"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.834 involves tax levies by the Metropolitan Council.",
      "modified": []
    },
    "citation": "473.834"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.667 relates to Metropolitan Airports Commission's tax levies.",
      "modified": []
    },
    "citation": "473.667"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.671 involves Metropolitan Airports Commission tax levies.",
      "modified": []
    },
    "citation": "473.671"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.672 pertains to tax levies by the Metropolitan Airports Commission.",
      "modified": []
    },
    "citation": "473.672"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 473.711 covers taxes levied by the Metropolitan Mosquito Control Commission.",
      "modified": []
    },
    "citation": "473.711"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 398A involves regional rail authorities in various counties making levies included with respective county's levies.",
      "modified": []
    },
    "citation": "398A"
  }
]