Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF2336

Introduced
3/1/23  

Caption

Refunds of the calendar year 2022 fiscal disparities contribution tax provision for certain commercial-industrial properties

Impact

The introduction of SF2336 signifies an attempt to support local businesses and maintain economic stability in the specified counties. By enabling property tax refunds, the bill is expected to reduce the overall tax liabilities for eligible properties, encouraging investment in these sectors. The refunds are calculated based on a prescribed formula reflecting the prior year's tax figures, enhancing financial relief for taxpayers impacted by inflated contributions in the previous year. This move is aligned with broader economic recovery efforts at the state level as it seeks to enhance the viability of businesses operating in these regions.

Summary

SF2336 is a legislative bill aimed at providing refunds of the fiscal disparities contribution tax for certain commercial and industrial properties in Cook and Lake Counties for the calendar year 2022. The bill seeks to alleviate the financial burden on property owners whose taxable contributions have been significantly affected by the fiscal disparities tax provisions. This legislation is pertinent as it addresses the specific context of economic recovery in the aftermath of taxation changes that may affect these properties disproportionately.

Contention

While SF2336 has been presented as a support mechanism for commercial and industrial property owners, there could be points of contention regarding the appropriations required to fund these refunds. The bill outlines a one-time appropriation not to exceed $2,000,000 from the general fund, potentially raising discussions around budget allocations and prioritization of state funding. Opponents may question the sustainability of relying on one-time funds for continuous fiscal support for local businesses, indicating a need for more structured and long-term solutions to tax disparities in the future.

Companion Bills

MN HF2702

Similar To Property tax provisions modified, refunds of calendar year 2022 fiscal disparities contribution tax provided for commercial-industrial properties, and money appropriated.

Previously Filed As

MN HF2702

Property tax provisions modified, refunds of calendar year 2022 fiscal disparities contribution tax provided for commercial-industrial properties, and money appropriated.

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 HF766

Property tax provisions modified, and property tax statement content modified for properties subject to Iron Range fiscal disparities tax.

MN SF600

Property tax statements for properties subject to the Iron Range fiscal disparities content modification

MN SF1348

Property tax refunds modification

MN HF1250

Property tax provisions modified, and state general tax repealed.

MN HF3171

Property taxes and individual income taxes modified, first-tier valuation limit for agricultural homestead properties modified, tier limits for homestead resort properties increased, homestead market value exclusion modified, state general levy reduced, unlimited Social Security subtraction allowed, temporary refundable child credit established, and money appropriated.

MN HF1653

Property tax refunds and individual income tax provisions modified, and renter's credit converted to refundable income tax credit.

MN SF628

Commercial and industrial property elimination from the state general levy

Similar Bills

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CA AB1500

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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.