SF3377

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

The bill focuses on amending data protection requirements related to property tax proceedings in Minnesota. It aims to enhance transparency while ensuring the protection of sensitive data during legal processes involving income properties.

Main Provisions

Data Classification and Protection: The bill amends statutes to classify certain types of data collected from individuals or businesses regarding income properties (detailed income and expense figures, vacancy rates, lease information, etc.) as private or nonpublic. This classification aims to restrict unauthorized access and use of the data.
Legal Discovery Requests: The bill specifies that upon a legal discovery request for income property assessment data, the responsible authority must notify the property owner. The bill prohibits denial of such requests even if the data is private, provided the access respects protective orders to prevent misuse outside the legal proceeding.
Tax Court Proceedings: In property tax court proceedings, the bill mandates the issuance of protective orders to prevent public disclosure and misuse of private or nonpublic data. This includes protecting the data from being entered into evidence unless it is adequately safeguarded.
Assessor’s Records and Evidence: The bill makes assessor records accessible for legal proceedings and ensures they aren't excluded on confidentiality grounds. It emphasizes the Tax Court's responsibility to issue protective orders protecting private data during trials.
Valuation Challenges: Property owners challenging property valuations in tax court must submit specific financial documents to the county assessor by a set deadline. Failure to provide this information can result in the dismissal of their petition, unless there are extenuating circumstances.

Significant Changes

Data Privacy Adjustment: The bill modifies how certain property-related data is classified and protected, increasing the complexity of data privacy in tax-related legal processes.
Court Procedure Updates: It enforces stricter protocols in tax court to maintain data confidentiality and introduces mandatory protective orders.
Filing Requirements: It changes filing requirements for taxpayers appealing property valuations, necessitating timely submission of specified financial documents to support their case.

Relevant Terms

Data classification
Income property
Legal discovery
Protective orders
Tax Court
Assessment data
Assessor's records
Property appraisal
Valuation challenge

Bill text versions

Introduction PDF file
Introduction PDF file

Actions

Date	Chamber	Where	Type	Name	Committee Name
April 09, 2025	Senate	Floor	Action	Introduction and first reading
April 09, 2025	Senate	Floor	Action	Referred to	Judiciary and Public Safety

Citations

[
  {
    "analysis": {
      "added": [
        "Clarifies classification of certain property data as private or nonpublic."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill modifies data protection requirements for income property assessment data under section 13.51, subdivision 2.",
      "modified": [
        "Terms for detailed income and expense figures, vacancy rates, and lease information."
      ]
    },
    "citation": "13.51",
    "subdivision": "2"
  },
  {
    "analysis": {
      "added": [
        "Requirements for notifying property owners during legal discovery."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill adjusts the legal discovery process for income property assessment data under section 13.51, subdivision 4.",
      "modified": [
        "Legal constraints on using discovered data in court proceedings."
      ]
    },
    "citation": "13.51",
    "subdivision": "4"
  },
  {
    "analysis": {
      "added": [
        "Mandates for issuing protective orders to protect private data."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill requires protective orders for specific data in Tax Court hearings under section 271.06, subdivision 6.",
      "modified": [
        "Hearing procedures and conditions where protective orders are needed."
      ]
    },
    "citation": "271.06",
    "subdivision": "6"
  },
  {
    "analysis": {
      "added": [
        "Clarifications on available assessor's records for legal inspection."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill addresses access and admissibility of assessor's records under section 278.05, subdivision 3.",
      "modified": [
        "Conditions under which assessors' records can be used as evidence."
      ]
    },
    "citation": "278.05",
    "subdivision": "3"
  },
  {
    "analysis": {
      "added": [
        "Set deadlines and conditions for providing income-producing property details to assessors."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill outlines information requirements for property valuations in tax petitions under section 278.05, subdivision 6.",
      "modified": [
        "Petition dismissal procedures for non-compliance with information provision."
      ]
    },
    "citation": "278.05",
    "subdivision": "6"
  }
]