Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF331

Introduced
1/17/23  
Refer
1/17/23  

Caption

Certain property authorization to be eligible for green acres tax deferment

Impact

If enacted, this bill would provide significant tax relief for owners of specific properties that qualify following eminent domain actions. This change is intended to support property owners who may have seen their land size and consequently, their eligibility for tax deferments, reduced by government actions. The legislation’s effective date is set for assessment year 2024, indicating that property owners soon facing tax issues due to eminent domain could have a reprieve and maintain beneficial tax classifications under this program.

Summary

SF331 aims to amend Minnesota Statutes to allow certain properties impacted by eminent domain actions to be eligible for the green acres tax deferment. Specifically, it addresses properties that received tax deferments for the assessment year 2012 but lost their eligibility from 2013 to 2023 due to being reduced to less than ten acres as a result of eminent domain actions. The legislation proposes that such properties should regain their eligibility starting from assessment year 2024 unless certain conditions apply, such as disqualification from classifying as class 2a, voluntary withdrawal from the program, or changes in ownership through sale or subdivision.

Contention

Although the bill primarily aims to facilitate support for property owners, it may generate debates regarding property rights and governmental power. Some stakeholders may express concerns about the implications of eminent domain and how it has historically affected landowners. Discussions could revolve around balancing the need for public projects that necessitate land acquisition through eminent domain and the rights of property owners to maintain their financial viability through tax deferment programs.

Companion Bills

MN HF561

Similar To Property tax provisions modified, and property allowed to be eligible for green acres tax deferment.

Similar Bills

No similar bills found.