Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF639

Introduced
1/25/23  

Caption

Golden Valley authorization to impose a local sales and use tax

Impact

The bill significantly impacts state laws regarding local taxation, allowing Golden Valley greater financial autonomy to fund infrastructure improvements. By enabling the city to impose this sales tax, the state legislature shifts some financial responsibilities to local governments. If voters approve the tax, the city's ability to finance major capital projects will be enhanced, potentially improving public services and infrastructure vital to community welfare.

Summary

Senate File 639 (SF639) authorizes the city of Golden Valley, Minnesota, to impose a local sales and use tax with a rate of 0.75%. This tax is contingent upon approval by the city's voters in a general election. If approved, the tax revenues are designated for specific public projects, including the construction of a new public works facility and a public safety facility, totaling an estimated $105 million along with associated bonding costs.

Contention

There could be contention around the implementation of this tax, particularly from those concerned about the overall tax burden on residents. Opponents may argue that additional sales taxes can disproportionately affect lower-income individuals. Furthermore, the requirement for voter approval adds a democratic element to the tax implementation but might also provoke debate regarding the effectiveness and necessity of such projects during a time of budgetary constraints.

Financial structure

The bill also outlines the authority for the city to issue bonds to finance the approved projects, which are not subject to typical debt limitations outlined by state law. This provision allows Golden Valley flexibility in funding its projects, as it can secure the funds needed without facing the usual financial constraints that municipalities might encounter.

Companion Bills

MN HF654

Similar To Golden Valley; local sales and use tax imposition authorized.

Similar Bills

MN HF916

Tax expenditure provisions modified, and past tax expenditure purpose statements provided.

MN HF3284

REAL ID implementation law repealed.

MN SF3492

REAL ID implementation law repealer

MN SF32

Wage credits modification and reimbursement provision; unemployment insurance aid establishment and appropriation

MN HF20

Wage credits modified and reimbursement provided, general fund transfers authorized, unemployment insurance aid provided, report required, and money appropriated.

MN HF4840

Refundable sales and use tax exemptions provided for independent school district construction projects.

MN SF4803

Various independent school district construction projects sales and use tax exemption provision and appropriation

MN HF5267

Governor's budget bill for early childhood programs; child welfare and child care licensing provisions modified; technical changes to early childhood law made; Department of Children, Youth, and Families recodification updated; and money appropriated.