Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1348

Introduced
2/6/23  

Caption

Property tax refunds modification

Impact

The modifications in SF1348 emphasize tax relief measures for specific demographics, particularly for agricultural property owners. By raising the valuation limits, the bill potentially allows greater financial assistance and reflects an understanding of the economic pressures faced by farmers in the state. Additionally, the bill aims to adjust the calculation methods for tax refunds, which could affect numerous homeowners, particularly those experiencing significant property tax increases.

Summary

SF1348 aims to modify existing property tax laws in Minnesota by altering property tax refunds and establishing new tax credits. The bill proposes changes to the classification rates for residential and agricultural properties, specifically increasing the valuation limit for agricultural homestead properties from $1.14 million to $2.5 million. These changes intend to enhance fiscal relief for agricultural landowners while also providing a structured approach to calculating property tax refunds for homeowners.

Contention

While proponents of SF1348 argue that it promotes fairness in property taxation and provides essential financial relief, there are apprehensions regarding the potential impact on state revenues. Critics may point to concerns that the increased exclusions for agricultural properties could result in a substantial reduction in tax income available for local services, which could affect urban areas that rely on these funds. Furthermore, opposition may arise regarding how the adjustments might favor certain property classifications over others, possibly leading to an inequitable distribution of tax burdens among residents.

Companion Bills

MN HF1439

Similar To Property tax refunds modified, property tax credits established, classification rates modified, transition aid proposed, state general levy reduced, and money appropriated.

Previously Filed As

MN SF2076

Homestead resort properties tier limits modification

MN SF5139

Class 2 agricultural property classification modification to include certain farm wineries

MN SF1498

Definition modification of agricultural land for agricultural property classification

MN SF2626

Definition modification of agricultural products for class 2 agricultural property classification

MN SF2721

Notice of proposed property taxes dates modification

MN SF419

Residential properties valuation increase limitation provision and tax rate modifications

MN SF615

Veterans with a disability property market value property tax exclusion modification

MN SF443

Senior property tax credit establishment

MN SF4690

Various individual income and corporate franchise taxes and property taxes policy and technical changes provisions modifications, obsolete JOBZ provisions removal provision, and other miscellaneous tax provisions modifications

MN HF826

Senior citizen property tax credit established, and money appropriated.

Similar Bills

MN SF3392

Eligibility modification for certain tax programs and classifications

MN HF3232

Eligibility for certain tax programs and classifications modified.

TX HJR73

Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

MN SF5284

Relative homesteads rental licensing requirements prohibition provision

MN SF1957

Advanced homestead credit refund for seniors process and credit establishment provision

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN SF245

Qualified relatives expansion for special agricultural homestead

MN HF1409

Status in the House - 94th Legislature (2025 - 2026)