Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF4701

Introduced
3/7/24  

Caption

Property tax classification consolidation

Impact

If enacted, SF4701 would significantly alter state tax laws regarding property classification and assessment. By introducing a more streamlined classification system, local governments may experience changes in revenue as property taxes will be more uniformly assessed. The bill includes provisions to generate criteria for community land trusts, potentially expanding assistance to organizations that aid low-income housing, thereby influencing housing policy in Minnesota.

Summary

SF4701, officially titled 'Property Tax Classification Consolidation', seeks to reform the existing framework for property tax classifications in Minnesota. The bill aims to consolidate various property classifications, adjust rates, and redefine the 'referendum market value'. Notably, it proposes eliminating the state general levy on seasonal residential recreational properties and replacing the blind and disabled property tax classification with a refund system. The intended outcomes are to simplify the property tax structure and potentially lower property taxes for certain groups while ensuring a fair assessment across the board.

Contention

The bill has drawn both support and criticism during discussions. Proponents argue that the consolidation of property tax classifications can lead to a more equitable tax system and reduced burdens on property owners. However, opponents express concerns over the elimination of the state general levy on certain properties, fearing it could lead to funding deficits for local governments reliant on these revenues. Furthermore, the shift away from specific tax classifications for the blind and disabled could leave vulnerable populations with lesser protections, igniting debates over the effects on public assistance programs.

Companion Bills

MN HF4481

Similar To Property tax classifications consolidated, classification rates modified, definition of referendum market value modified, state general levy on seasonal residential recreational property eliminated, and other property tax provisions modified.

Previously Filed As

MN SF1656

Classification rate removal and property tax exemption establishment for certain property owned and operated by congressionally chartered veterans service organizations

MN HF1522

Property taxes; definition of agricultural land modified for agricultural property classification.

MN SF725

Classification rate removal and property that exemption establishment for certain property owned and operated by congressionally chartered veterans service organizations

MN HF826

Senior citizen property tax credit established, and money appropriated.

MN HF883

Senior citizen property tax credit established, and money appropriated.

MN HF2109

Property tax; eligibility for class 2c managed forest lands classification clarified.

MN HF161

Cities authorized to create land-value taxation districts.

MN SF1422

Land-value taxation districts creation by cities authorization

MN HF3443

Redevelopment area homestead property tax credit established, and money appropriated.

MN SF443

Senior property tax credit establishment

Similar Bills

MN HF4487

Onetime property tax refund or credit provided, and money appropriated.

MN SF5052

Omnibus Tax Bill

MN HF1006

Property tax abatement for land bank property allowed.

MN SF51

Property tax abatement permission for land bank property

MN HF1006

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

MN HF3537

Estate tax repealed, and conforming changes made.

MN SF3818

Estate tax repeal

MN HF805

Property tax refund program established for child care providers that rent a child care facility, report required, and money appropriated.