Minneslate Logo

SF4355 (Legislative Session 94 (2025-2026))

Albert Lea authorization to extend its local sales tax for additional projects

Related bill: HF4279

AI Generated Summary

Purpose

Authorize the City of Albert Lea to extend its local sales and use tax by 0.5% (one-half percent) to fund the purposes described in subdivision 2a, subject to voter approval.

Main Provisions

  • Adds new subdivision 1a (Authorization extension) to allow Albert Lea to extend the existing local sales and use tax by 0.5% for the purposes in subdivision 2a.
  • Requires voter approval at an election under Minnesota Statutes section 297A.99, subdivision 3.
  • The extension may occur notwithstanding any other law, ordinance, or city charter (notwithstanding Minnesota Statutes section 477A.016 or any other law).
  • Administration, collection, and enforcement of the tax are governed by Minnesota Statutes section 297A.99.
  • The tax authorized under this subdivision is in addition to any other local sales and use tax and is separate from taxes under other special laws.

How It Works and Election Requirements

  • The city may extend the sales and use tax by 0.5% only if voters approve the extension in an election.
  • If approved, the extension follows the procedures in 297A.99 for imposition, administration, and enforcement.
  • The extension supplements, and is not seven limited by, existing local taxes or other special-law taxes.

Relationship to Existing Law and Tax Structure

  • This is an amendment to prior authorization (Laws 2005 First Special Session chapter 3 article 5 section 38, as amended by 2006, 2014, and 2017 changes).
  • The new authority clarifies that the extension is an addition to the current local tax framework and would operate under the state’s tax administration rules.
  • The specified purposes for the revenue are those listed in subdivision 2a.

Significance / Impacts

  • Creates an additional local funding source for Albert Lea by expanding the local sales tax.
  • Maintains local control through voter approval and state-set administration and enforcement rules.
  • The city could use the revenue for projects defined in subdivision 2a, subject to approval and statutory framework.

Relevant Terms - Albert Lea - local sales and use tax - one-half percent / 0.5% - subdivision 1a / subdivision 2a - election / voters - Minnesota Statutes 297A.99 - administration, collection, enforcement - notwithstanding - Minnesota Statutes section 477A.016 - Laws 2005 First Special Session Chapter 3 Article 5 Section 38 (as amended) - local tax / other special-law tax - authorization extension

Bill text versions

Upcoming committee meetings

  • Taxes on: March 18, 2026 08:30

Actions

DateChamberWhereTypeNameCommittee Name
March 11, 2026SenateActionIntroduction and first reading
March 11, 2026SenateActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references Minnesota Statutes section 477A.016 as the authority for authorizing an extension of the city’s local sales and use tax, subject to voter approval and other existing constraints.",
      "modified": []
    },
    "citation": "477A.016",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references Minnesota Statutes section 297A.99, subdivision 3, regarding voter approval for the local sales tax extension and notes that the provisions of 297A.99 govern imposition, administration, collection, and enforcement of the tax under the subdivision.",
      "modified": []
    },
    "citation": "297A.99",
    "subdivision": "subdivision 3"
  }
]

Progress through the legislative process

17%
In Committee

Sponsors

Loading…