Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF4507

Introduced
3/4/24  

Caption

Utility property exclusion from state general tax and reducing the state general levy amount provisions

Impact

If passed, SF4507 is expected to have significant implications for how property taxes are structured in Minnesota. By excluding utility properties from the general tax, the state may attract more businesses within this sector, which could lead to a reassessment of revenue generation at the state level. The reduction of the state levy indicates a shift towards a less aggressive taxation strategy, potentially influencing local government revenues and their budgetary allocations.

Summary

SF4507 focuses on reforming state taxation policies by excluding utility property from the state general tax and reducing the overall state general levy amount for commercial-industrial properties. This bill amends Minnesota Statutes to modify the existing tax framework by setting specific levy amounts for commercial-industrial and seasonal residential recreational properties. The intention behind these changes appears to be easing the tax burden on businesses and seasonal properties, aiming for a more favorable economic environment.

Contention

Discussions surrounding SF4507 may center on the balance between encouraging business growth through tax incentives and the potential decrease in funding available for public services that local governments traditionally sustain through property taxes. Notable points of contention could arise from stakeholders who believe that utility companies should still contribute their fair share to state revenues, whereas proponents of the bill argue that tax relief is necessary to stimulate economic growth.

Companion Bills

MN HF1537

Similar To Property tax provisions modified, state general tax provisions modified, utility property excluded from state general tax, and state general levy amount reduced.

Previously Filed As

MN HF1537

Property tax provisions modified, state general tax provisions modified, utility property excluded from state general tax, and state general levy amount reduced.

MN HF3103

Property tax provisions modified, and commercial and industrial property eliminated from state general levy.

MN HF2357

Property tax provisions modified, and commercial and industrial property exempted from state general levy.

MN SF628

Commercial and industrial property elimination from the state general levy

MN HF1250

Property tax provisions modified, and state general tax repealed.

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 SF1121

State general tax repeal

MN SF3218

Commercial-industrial property state general levy reduction provision

MN HF3045

Property tax; state general levy for commercial-industrial property reduced.

MN HF1439

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

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.