Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2080

Introduced
2/27/23  

Caption

Affordable housing tax capacity reduction program establishment

Impact

SF2080 would amend existing Minnesota Statutes to include provisions that simplify approval processes for municipalities wishing to participate in the tax capacity reduction program. Eligible municipalities must adopt resolutions that define qualifications for properties seeking a tax capacity reduction, including requirements related to tenant income levels and property occupancy rates. The implementation of this program is expected to incentivize local governments to embrace and support affordable housing projects, thereby addressing the housing affordability crisis prevalent in many communities.

Summary

Senate File 2080 establishes an Affordable Housing Tax Capacity Reduction Program in Minnesota, aiming to promote the development of affordable rental properties across the state. The bill allows municipalities to reduce property tax capacity by 50 percent for eligible residential rental properties that meet specific criteria, such as housing a certain percentage of low-income tenants. This legislative measure is intended to make affordable housing projects financially viable by significantly reducing their tax burden, thus encouraging local governments to foster affordable housing developments.

Contention

While supporters of SF2080 laud its intent to address housing shortages for low-income residents, the bill may face opposition primarily due to concerns about its impact on local tax revenues. Critics argue that the reduction in tax capacity could lead to diminished funding for local services reliant on property tax revenue, straining municipal budgets. There may also be challenges regarding the administrative burden placed on municipalities to evaluate and certify qualifying properties as they navigate the new requirements introduced by the bill.

Companion Bills

MN HF2506

Similar To Property tax provisions modified, and affordable housing tax capacity reduction program established.

Previously Filed As

MN HF2506

Property tax provisions modified, and affordable housing tax capacity reduction program established.

MN SF1752

Local affordable housing aid program establishment and appropriation

MN SF3080

Legalize Affordable Housing Act

MN HF743

Grant programs created to fund municipal housing projects and initiatives, excise tax imposed, housing and redevelopment authority maximum levy amount increased, housing infrastructure bonds authorized to finance affordable housing to low-income households, workforce housing added as eligible project for housing and redevelopment authorities, bonds issued, and money appropriated.

MN HB1304

Proposition 123 Affordable Housing Programs

MN SB0262

Housing Affordability Modifications

MN H1239

Affordable Housing

MN HB0462

Utah Housing Affordability Amendments

MN AB1717

Transit-Oriented Affordable Housing Funding Program Act.

MN SB5

Affordable Housing and Community Development Investment Program.

Similar Bills

MN HF2506

Property tax provisions modified, and affordable housing tax capacity reduction program established.

MN HF633

Licensed in-home child care providers market value exclusion established.

MN SF377

Increase in property value increase prohibition for homesteads owned by persons 65 years of age or older

MN HF1755

Property tax provisions modified, and increase in property value prohibited for homesteads owned by persons 65 years of age or older.

MN HF436

Homestead market value exclusion established for property owned by persons 65 years or older and retired.

MN SF3305

Homestead market value exclusion for property owned by persons 65 years and older and retired establishment

MN HF4044

Minnesota agricultural water quality certification program credit established for certified acres, report required, and money appropriated.

MN SF5055

Minnesota agricultural water quality certification program certain acres credit establishment and appropriation