SF3345

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.