Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1166

Introduced
2/2/23  

Caption

Residential property valuation increase limitation; property tax rates modification

Impact

The bill directly affects tax statutes in Minnesota, particularly those relating to property assessments and tax rates. By imposing a cap on how much values can increase annually, SF1166 seeks to stabilize property taxes for residents and create a more predictable financial environment for homeowners. The adjustments to tax calculations stipulated in the bill could significantly impact county revenue distribution, as local governments may need to adjust their budgeting and resource allocation based on the new valuation limits. Additionally, this legislation could encourage more equitable property tax structures by preventing sudden spikes in tax burdens for residents.

Summary

SF1166, introduced in the Minnesota Legislature, aims to limit the increase in property valuation for residential properties to a maximum of two percent per year. This limitation applies to properties classified as agricultural homestead, nonhomestead, residential homestead, and nonhomestead. The intention behind this bill is to provide financial relief to homeowners by curbing ongoing increases in property taxes that have been exacerbated by rising property values in recent years. Additionally, the bill stipulates that property reassessments can occur upon sale, allowing county assessors to value properties at fair market rates, but limits the annual increases to ensure affordability for residents.

Contention

While the primary objective of SF1166 is to alleviate financial pressure on property owners, it does raise points of contention regarding local government funding and services. Critics of the bill may argue that limiting property tax increases could restrict essential funding for local services, such as education, public safety, and infrastructure maintenance. Potential opposition may also arise from those who believe that the cap could disproportionately benefit certain property owners over others and lead to broader implications for housing markets. Overall, this legislation embodies the complex balance between providing tax relief and maintaining adequate funding for community services.

Companion Bills

No companion bills found.

Previously Filed As

MN SF419

Residential properties valuation increase limitation provision and tax rate modifications

MN SF973

First-tier valuation limit modification for agricultural homestead properties

MN SF1168

Residential property annual valuation limitation

MN SF420

Residential properties annual valuation increase limitation provision

MN SF1348

Property tax refunds modification

MN SF3127

Property taxes and individual income taxes modification

MN HF1029

Property tax provisions modified, first-tier valuation limit for agricultural homestead properties modified, homestead resort property tier limits modified, homestead market value exclusion modified, and state general levy reduced.

MN HF4481

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.

MN SF1957

Property classifications and class rates modification and appropriation

MN SF2721

Notice of proposed property taxes dates modification

Similar Bills

No similar bills found.