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SF2032 (Legislative Session 94 (2025-2026))

Wheelage tax up to $35 levied by counties authorization provision

Related bill: HF1799

AI Generated Summary

This bill (S.F. No. 2032) proposes an amendment to Minnesota Statutes 2024, section 163.051, subdivision 1, regarding the wheelage tax. Key provisions include:

  • Authorizing county boards to levy a wheelage tax by resolution on motor vehicles kept in the county when not in operation.
  • Increasing the maximum wheelage tax rate from $20 to $35 per year.
  • Allowing counties to specify the tax in whole dollar increments.
  • Permitting counties to choose whether the tax is collected by county officials or by the state registrar of motor vehicles upon request.
  • Exempting certain vehicles from the tax, including:
    1. Motorcycles
    2. Motorized bicycles
    3. Motorized foot scooters
    4. Vehicles that qualify for exemption under section 168.012, subdivision 13.
  • Maintaining the current tax rate for counties that authorized the wheelage tax before May 24, 2013, unless changed.

This bill expands counties' taxing authority by raising the maximum wheelage tax rate and clarifies administrative procedures.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 03, 2025SenateFloorActionIntroduction and first reading
March 03, 2025SenateFloorActionReferred toTransportation
March 06, 2025SenateFloorActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [
        "Authorizes counties to levy a wheelage tax up to $35."
      ],
      "removed": [
        "Previous cap on wheelage tax levy may be removed."
      ],
      "summary": "This bill modifies the provisions related to the wheelage tax levy under section 163.051, subdivision 1.",
      "modified": []
    },
    "citation": "163.051",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines exemptions for motorcycles in the context of the wheelage tax.",
      "modified": []
    },
    "citation": "368.011",
    "subdivision": "subdivision 44"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines exemptions for motorized bicycles in the context of the wheelage tax.",
      "modified": []
    },
    "citation": "368.011",
    "subdivision": "subdivision 45"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines exemptions for motorized foot scooters in the context of the wheelage tax.",
      "modified": []
    },
    "citation": "368.011",
    "subdivision": "subdivision 46"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines certain vehicle requirements exempt from wheelage tax.",
      "modified": []
    },
    "citation": "168.012",
    "subdivision": "subdivision 13"
  }
]

Progress through the legislative process

17%
In Committee

Sponsors