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HF2968 (Legislative Session 94 (2025-2026))

Property tax; county levy limitations placed for certain assessment services.

Related bill: SF3345

AI Generated Summary

Purpose of the Bill

The bill aims to modify taxation laws in the state of Minnesota by placing certain limitations on the county levy for assessment services. Specifically, it focuses on which entity, either the county or city assessors, should handle assessment duties based on the size and population of cities within counties.

Main Provisions

  1. Jurisdiction of Assessors:

    • County assessors will transfer their powers and duties to city assessors in cities of the first class within their county.
    • In cities with populations of 30,000 or more, the city assessor will take over assessment duties unless the county has maintained a county assessor since January 1, 1967.
    • County assessors will retain supervisory duties specified in Minnesota Statutes, particularly sections focused on assessor responsibilities.

  2. Limitations Based on City Size and Population:

    • In counties with a city of the first class and a population of 400,000 or more, the county levy for assessment services will be restricted.
    • The levy can only be used for certain assessment powers and duties (clauses 1 to 4) and for providing assessing services to cities with populations under 30,000.

Significant Changes to Existing Law

  • Clarification is provided on the extent of assessment responsibilities between county and city assessors, with specific conditions for cities of the first class to utilize their city assessors instead of county assessors.
  • There is a restriction on the use of county levy funds for assessment services only to specific duties, intending to streamline assessment roles and optimize the use of funds in larger cities and counties.

Relevant Terms

  • Taxation
  • Property assessment
  • County levy
  • Assessor jurisdiction
  • City of the first class
  • Population criteria

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 31, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amendments are made to section 273.061, subdivision 8, affecting the duties and powers of county assessors.",
      "modified": [
        "Specifies supervisory duties and delegates assessment duties within certain cities to city assessors."
      ]
    },
    "citation": "273.061",
    "subdivision": "subdivision 8"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill alters how levy certification for assessment services is handled under section 275.07, subdivision 1.",
      "modified": [
        "Limits levy imposition for certain assessment services in specific counties."
      ]
    },
    "citation": "275.07",
    "subdivision": "subdivision 1"
  }
]

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