SF3345 (Legislative Session 94 (2025-2026))

County levy for certain assessment services limitations provision

Related bill: HF2968

AI Generated Summary

Purpose of the Bill

This Minnesota legislative bill proposes changes to property taxation, specifically placing restrictions on the county levy for certain assessment services.

Main Provisions

  • The bill seeks to amend existing statutes to specify how county assessment powers and duties are applied in certain cities and counties.
  • It outlines where county assessors and city assessors have jurisdiction based on city population and county characteristics.
  • In cities with a population of 30,000 or more, duties typically performed by the county assessor will be carried out by the city assessor, except where a county assessor was in place as of January 1, 1967.
  • The bill stipulates that in counties with a city of the first class (typically large cities) and a county population over 400,000, certain county levy funds for assessment services will only be applied towards specific duties outlined in section 273.061 subdivision 8 clauses 1 to 4.

Significant Changes to Existing Law

  • The amendment sharpens the division of assessment responsibilities between city and county assessors based on municipal population and existing administrative structures.
  • It restricts the use of county levy funds in larger counties to certain assessment activities, primarily affecting larger cities and cities with populations under 30,000.

Relevant Terms

  • County levy: A tax imposed by a county to fund services.
  • City of the first class: A classification usually given to larger cities within a state.
  • County assessor: An official responsible for appraising property values for tax purposes.
  • City assessor: An official appointed to perform similar duties within a city.
  • Section 273.061: Part of Minnesota statutes related to assessors' duties and responsibilities.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 08, 2025SenateFloorActionIntroduction and first reading
April 08, 2025SenateFloorActionIntroduction and first reading
April 08, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill addresses the application limitations for county assessors in relation to assessment services, while amending Minnesota Statutes section 273.063.",
      "modified": []
    },
    "citation": "273.063",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill clarifies the powers and duties of county assessors in cities of the first class or specific populations, referring to section 273.061, subdivision 8.",
      "modified": []
    },
    "citation": "273.061",
    "subdivision": "subdivision 8"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill relates to limitations on the county levy for assessment services, referencing section 275.07, subdivision 1.",
      "modified": []
    },
    "citation": "275.07",
    "subdivision": "subdivision 1"
  }
]