Minnesota 2023-2024 Regular Session

Minnesota House Bill HF1029

Introduced
1/30/23  

Caption

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.

Impact

The changes proposed in HF1029 are expected to have a significant impact on state revenue through modifications in the homestead market value exclusion and general levy reductions. By raising the thresholds for tax assessments on agricultural homesteads, the bill is poised to alleviate some financial pressure on farmers and property owners involved in agriculture. Additionally, adjustments to classification rates for homestead resort properties seek to clarify how these properties are taxed, which may encourage investment in seasonal residential properties and commercial recreational offerings, thereby boosting local economies.

Summary

House File 1029 introduces several modifications to the property tax framework in Minnesota, particularly focusing on agricultural homestead properties and homestead resort properties, while also addressing the classification related to these properties. The bill aims to increase the first-tier valuation limit for agricultural homestead properties from $1,140,000 to $2,500,000, allowing for a broader range of property values to benefit from favorable tax treatment. This adjustment aims to align the tax classification with current market realities and support agricultural operations in the state.

Contention

Notably, there are points of contention regarding the balancing act between fair taxation and providing sufficient revenue for state and local needs. Critics may express concern about the potential revenue loss to counties and municipalities due to the raised exemption limits and reduced levies. Furthermore, discussions surrounding the adjustments could reveal debates on whether such tax relief measures primarily benefit wealthier property owners or genuinely support working farmers at all levels. As legislators move forward, careful consideration will need to be placed on how these measures will affect all constituents, particularly in rural areas.

Companion Bills

MN SF973

Similar To First-tier valuation limit modification for agricultural homestead properties

Similar Bills

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN SF245

Qualified relatives expansion for special agricultural homestead

MN SF2772

Special agricultural homestead requirements modifications

MN HF2316

Property tax; special agricultural homestead requirements modified.

MN SF4701

Property tax classification consolidation

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 SF973

First-tier valuation limit modification for agricultural homestead properties