Minnesota 2025-2026 Regular Session

Minnesota House Bill HF1161

Introduced
2/19/25  

Caption

School district seasonal tax base replacement aid established, and money appropriated.

Impact

The proposed bill would have a significant impact on the way school districts in Minnesota receive funding, particularly those that rely heavily on seasonal properties for tax revenue. By adjusting the seasonal tax base through a replacement aid system, the bill seeks to enhance funding stability for districts whose resources may dwindle during off-peak seasons. This change could lead to a more equitable distribution of funds, ensuring that areas with seasonal economy impacts continue to meet their educational obligations.

Summary

House File 1161 introduces provisions regarding education finance, specifically targeting the establishment of a seasonal tax base replacement aid for school districts in Minnesota. The bill amends existing statutes to define how the seasonal tax base is calculated and how it affects general education aid for school districts starting in the fiscal year 2026. The primary aim is to provide financial support to districts disproportionately affected by seasonal property values, helping maintain consistent funding levels despite fluctuations in local tax baselines.

Contention

Despite its intent, the bill may face scrutiny regarding the long-term fiscal implications for the state's budget and its effects on public education funding overall. Stakeholders, including educators and local government officials, may raise concerns about how effectively this replacement aid can address the disparities in property tax revenue. There might also be debates about the efficiency of the adjusted formulas and the fairness of calculations used to determine seasonal tax base adjustments, which could lead to discussions during the legislative process.

Companion Bills

MN SF1197

Similar To School district seasonal tax base replacement aid establishment

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