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
- Introduction PDF file
Actions
Date | Chamber | Where | Type | Name | Committee Name |
---|---|---|---|---|---|
April 08, 2025 | Senate | Floor | Action | Introduction and first reading | |
April 08, 2025 | Senate | Floor | Action | Introduction and first reading | |
April 08, 2025 | Senate | Floor | Action | Referred to | Taxes |
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" } ]