SF2721 (Legislative Session 94 (2025-2026))

Notice of proposed property taxes dates modification

AI Generated Summary

Purpose of the Bill

The bill aims to modify the notification process for proposed property taxes in Minnesota by adjusting the dates for when notices are sent to property owners and updating the content requirements of these notices.

Main Provisions

  • Timeline Changes: The dates for preparing and delivering notices of proposed property taxes to taxpayers are shifted from after November 10 and before November 24 to after October 18 and before November 1. This changes the time frame for sending out these notices to ensure taxpayers receive them earlier.

  • Notice Format and Content:

    • The notices must inform taxpayers about the proposed tax amount for each taxing authority and specify that the taxes do not include certain additional assessments, like voter-approved levies or costs related to natural disasters.
    • The notice should clearly list the market value of the property as of October 9 for the current year and indicate whether the property is classified as homestead or non-homestead.
    • It must include information about public meetings where taxpayers can provide input on the budget and have a chance to speak to taxing authorities.
  • Contact Information and Accessibility: Each notice must provide a website and phone number for taxing authorities where taxpayers can ask questions. If no public website or phone number is available, this should be communicated to the county, and the notice will not list them.

  • Tenant Notifications: For residential properties rented for 30 days or more, landlords must provide copies of the tax notices to their tenants or post them prominently on the premises by November 27 or within three days of receiving the notice.

Significant Changes to Existing Law

  • Deadline Adjustments: Moves up the deadlines for sending out proposed property tax notices to give taxpayers earlier access to their tax information.
  • Clarification in Property Information: Provides greater transparency and clarity in the information provided to taxpayers regarding their property taxes.
  • Expanded Public Participation: Ensures that taxpayers can participate in meetings discussing budgets and levies, with a mandate that these meetings cannot be scheduled before 6:00 p.m. and must occur after November 24.

Relevant Terms

  • Proposed Property Taxes
  • Property Tax Notice
  • Homestead Classification
  • Tax Levy
  • Special Assessments
  • Metropolitan Taxing Districts
  • Supplemental Information

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 19, 2025SenateFloorActionIntroduction and first reading
March 19, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Allow electronic form or mail for notice upon written request."
      ],
      "removed": [
        "Removed requirement for personal telephone number or address as contact information."
      ],
      "summary": "This bill modifies dates related to the notice of proposed property taxes under section 275.065, subdivision 3.",
      "modified": [
        "Changes notice delivery dates from November 10-24 to October 18-November 1."
      ]
    },
    "citation": "275.065",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references the market value determination under section 273.11.",
      "modified": []
    },
    "citation": "273.11",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references the Metropolitan Council's authority under section 473.132.",
      "modified": []
    },
    "citation": "473.132",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill pertains to the Metropolitan Council's project determination process under section 473.167.",
      "modified": []
    },
    "citation": "473.167",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill addresses regional recreation open space under section 473.249.",
      "modified": []
    },
    "citation": "473.249",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references regional park development and improvements under section 473.325.",
      "modified": []
    },
    "citation": "473.325",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill involves Metropolitan Council transit funding under section 473.446.",
      "modified": []
    },
    "citation": "473.446",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references the Metropolitan Council's planning functions under section 473.521.",
      "modified": []
    },
    "citation": "473.521",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill addresses council imposed sewer charges under section 473.547.",
      "modified": []
    },
    "citation": "473.547",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill pertains to metropolitan parks and open space grants under section 473.834.",
      "modified": []
    },
    "citation": "473.834",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill relates to the Metropolitan Airports Commission operations fund under section 473.667.",
      "modified": []
    },
    "citation": "473.667",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill involves the financial arrangements for airports under section 473.671.",
      "modified": []
    },
    "citation": "473.671",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill mentions revenue bonds under section 473.672.",
      "modified": []
    },
    "citation": "473.672",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill refers to mosquito control district levies under section 473.711.",
      "modified": []
    },
    "citation": "473.711",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill includes levies by regional rail authorities under chapter 398A.",
      "modified": []
    },
    "citation": "398A",
    "subdivision": ""
  }
]