Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1289

Introduced
2/6/23  

Caption

Property tax exemption modification for certain airport property

Impact

The proposed changes outlined in SF1289 will significantly affect how certain airport properties are taxed under Minnesota State Law. By implementing a taxation structure on leased properties used for profit, the bill seeks to align revenue generation from these properties with state financial needs. This means that, under the new provisions, private operators and lessees of airport properties previously enjoying tax exemptions may now be subject to property taxes similar to those paid by property owners, representing a fundamental shift in taxation policy.

Summary

SF1289 is a legislative proposal introduced in the Minnesota Senate that seeks to modify property tax exemptions specifically related to airport properties. The bill aims to impose a tax on certain property typically exempt from ad valorem taxes when such properties are leased or utilized by private entities in connection with profit-driven businesses. This initiative is fundamentally intended to increase tax revenue from airport-owned properties that are utilized in commercial ventures, thereby altering the existing tax structure surrounding these assets.

Contention

Debate around SF1289 is likely to focus on the implications for businesses operating at and around airports. Proponents of the bill argue that these changes will ensure that all entities benefiting from public resources contribute to the state's tax base, thus promoting fairness in tax contributions. On the other hand, critics may contend that this taxation model could create an additional financial burden on businesses, particularly aviation-related companies, which could hinder economic activity and investment in the aviation sector. Concerns are expected to arise regarding the potential impact on employment and service availability at local airports.

Companion Bills

MN HF1471

Similar To Property tax provisions modified, and property tax exemption modified for airport property.

Previously Filed As

MN SF1027

Certain airport property tax exemption provisions modifications

MN HF1471

Property tax provisions modified, and property tax exemption modified for airport property.

MN HF443

Property tax exemption modified for certain airport property.

MN HF1698

Property tax exemption allowed for certain leased land.

MN HF3953

Property tax exemption provided for certain leased land.

MN SF4216

Certain leased land property tax exemption provision

MN SF49

Exemption permission for certain leased land

MN HF2512

Property tax exemption established for certain property owned and operated by a congressionally chartered veterans service organization.

MN SF121

Property tax exemption establishment for certain property owned and operated by a congressionally chartered veterans service organization

MN SF255

Property tax exemption establishment for certain property owned and operated by a congressionally chartered veterans service organization

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DC B25-0486

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CA SB964

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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.