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SF3377 (Legislative Session 94 (2025-2026))

Data protection requirements modification in certain property tax proceedings

Related bill: HF2959

AI Generated Summary

Purpose of the Bill

This bill modifies the data protection requirements related to certain property tax proceedings in Minnesota. It makes changes to how data collected for income properties is classified and how it can be used in legal proceedings, specifically amending several sections of the Minnesota Statutes.

Main Provisions

  1. Data Classification and Protection:

    • Income property assessment data such as detailed income and expense figures, vacancy rates, and lease information are classified as private or nonpublic data.
    • In legal proceedings, if income property data is requested, the owner must be notified. This data can be accessed for legal purposes but cannot be used outside the legal proceeding or shared with others not involved in the case.

  2. Tax Court Proceedings:

    • The Tax Court must issue protective orders to ensure that income property data remains private during trials. Such data can only be introduced with the court’s permission and under an order that protects it from public access.

  3. Assessor's Data:

    • Assessors’ records, field cards, and appraisals must be available for inspection and copied by the petitioner in property tax proceedings. A protective order ensures data privacy in legal contexts.

  4. Requirements for Income-Producing Property Valuation:

    • Petitioners challenging the valuation of income-producing properties must provide financial statements, rent rolls, and budget projections to the county assessor by August 1 each tax year.
    • Failure to provide necessary information on time may result in dismissal of the petition unless exceptions apply (like unavailability or lack of awareness).

Significant Changes to Existing Law

  • The bill emphasizes the confidentiality of income property data within legal and tax proceedings, requiring protective measures and providing specific provisions on how data can be accessed and used.
  • It dictates more stringent requirements on information exchange between petitioners and assessors when contesting property valuations.

Relevant Terms

  • Government data practices
  • Property tax proceedings
  • Income property assessment data
  • Protective orders
  • Confidentiality
  • Tax Court

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 10, 2025SenateFloorActionIntroduction and first reading
April 10, 2025SenateFloorActionIntroduction and first reading
April 10, 2025SenateFloorActionReferred toJudiciary and Public Safety

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References the classification of private or nonpublic data for income property assessment data.",
      "modified": []
    },
    "citation": "13.02",
    "subdivision": "subdivisions 9 and 12"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Legal discovery requests for income property assessment data cannot be denied on grounds of privacy or nonpublic classification under section 13.03, subdivision 6.",
      "modified": []
    },
    "citation": "13.03",
    "subdivision": "subdivision 6"
  },
  {
    "analysis": {
      "added": [
        "Income and expense figures, vacancy factors, lease information"
      ],
      "removed": [],
      "summary": "Amendment of data protection requirements for income property assessment data.",
      "modified": [
        "Clarification on classification as private or nonpublic data."
      ]
    },
    "citation": "13.51",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Procedures for requesting legal discovery of income property assessment data.",
      "modified": [
        "Requirement to notify property owner for discovery requests."
      ]
    },
    "citation": "13.51",
    "subdivision": "subdivision 4"
  },
  {
    "analysis": {
      "added": [
        "Requirement of protective orders for private data."
      ],
      "removed": [],
      "summary": "Tax Court procedures regarding hearings and protective orders for property data.",
      "modified": []
    },
    "citation": "271.06",
    "subdivision": "subdivision 6"
  },
  {
    "analysis": {
      "added": [
        "Requirement for protective orders."
      ],
      "removed": [],
      "summary": "Handling of assessors' records and evidence related to property tax proceedings.",
      "modified": [
        "Clarification on discovery and admissibility of records."
      ]
    },
    "citation": "278.05",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
      "added": [
        "List of required information for property valuation contests."
      ],
      "removed": [],
      "summary": "Dismissal of tax petitions due to lack of required information submission.",
      "modified": [
        "Procedures for dealing with deficiencies in information submission."
      ]
    },
    "citation": "278.05",
    "subdivision": "subdivision 6"
  }
]

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