1.1 A bill for an act
1.2 relating to taxation; payment in lieu of taxation; establishing definitions;
1.3 establishing payments for other lakeshore land; amending Minnesota Statutes
1.4 2024, sections 477A.11, subdivision 4, by adding a subdivision; 477A.12,
1.5 subdivision 1; 477A.14, subdivision 1.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2024, section 477A.11, subdivision 4, is amended to read:
1.8 Subd. 4.Other natural resources land."Other natural resources land" means any land,
1.9other than acquired natural resource land or wildlife management land, presently owned in
1.10fee title by the state and administered by the commissioner, or any tax-forfeited land, other
1.11than platted lots within a city or those lands described under subdivision 3, clause (2), which
1.12is owned by the state and administered by the commissioner or by the county in which it is
1.13located. Other natural resources land excludes other lakeshore land defined in subdivision
1.149.
1.15 EFFECTIVE DATE.This section is effective for aids payable in 2026 and thereafter.
1.16 Sec. 2. Minnesota Statutes 2024, section 477A.11, is amended by adding a subdivision to
1.17read:
1.18 Subd. 9.Other lakeshore land."Other lakeshore land" means parcels of other natural
1.19resources land under subdivision 4 abutting lakes identified by a Department of Natural
1.20Resources Division of Waters Lake Number.
1.21 EFFECTIVE DATE.This section is effective for aids payable in 2026 and thereafter.
1Sec. 2.
REVISOR MS/CH 25-0381802/25/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 1780
NINETY-FOURTH SESSION
Authored by Skraba, Zeleznikar, Warwas, Nelson and Igo03/03/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1 Sec. 3. Minnesota Statutes 2024, section 477A.12, subdivision 1, is amended to read:
2.2 Subdivision 1.Types of land; payments.The following amounts are annually
2.3appropriated to the commissioner of natural resources from the general fund for transfer to
2.4the commissioner of revenue. The commissioner of revenue shall pay the transferred funds
2.5to counties as required by sections 477A.11 to 477A.14. The amounts, based on the acreage
2.6as of July 1 of each year prior to the payment year, are:
2.7 (1) $5.133 multiplied by the total number of acres of acquired natural resources land or,
2.8at the county's option three-fourths of one percent of the appraised value of all acquired
2.9natural resources land in the county, whichever is greater;
2.10 (2) $5.133, multiplied by the total number of acres of transportation wetland or, at the
2.11county's option, three-fourths of one percent of the appraised value of all transportation
2.12wetland in the county, whichever is greater;
2.13 (3) $5.133, multiplied by the total number of acres of wildlife management land, or, at
2.14the county's option, three-fourths of one percent of the appraised value of all wildlife
2.15management land in the county, whichever is greater;
2.16 (4) 50 percent of the dollar amount as determined under clause (1), multiplied by the
2.17number of acres of military refuge land in the county;
2.18 (5) $3, multiplied by the number of acres of county-administered other natural resources
2.19land in the county;
2.20 (6) $5.133, multiplied by the total number of acres of land utilization project land in the
2.21county;
2.22 (7) $3, multiplied by the number of acres of commissioner-administered other natural
2.23resources land in the county;
2.24 (8) $0.18, multiplied by the total number of acres in the county eligible for payment
2.25under clauses (1) to (7), provided that the total number of acres in the county eligible for
2.26payment under clauses (1) to (7) is equal to or greater than 25 percent of the total acreage
2.27in the county;
2.28 (9) $0.08, multiplied by the total number of acres in the county eligible for payment
2.29under clauses (1) to (7), provided that the total number of acres in the county eligible for
2.30payment under clauses (1) to (7) is equal to or greater than ten percent, but less than 25
2.31percent of the total acreage in the county; and
2Sec. 3.
REVISOR MS/CH 25-0381802/25/25 3.1 (10) $5.133, multiplied by the total number of acres of other lakeshore land or
3.2three-fourths of one percent of the appraised value of other lakeshore land in the county,
3.3whichever is greater; and
3.4 (10) (11) without regard to acreage, and notwithstanding the rules adopted under section
3.584A.55, $300,000 for local assessments under section 84A.55, subdivision 9, that shall be
3.6divided and distributed to the counties containing state-owned lands within a conservation
3.7area in proportion to each county's percentage of the total annual ditch assessments.
3.8 EFFECTIVE DATE.This section is effective for aids payable in 2026.
3.9 Sec. 4. Minnesota Statutes 2024, section 477A.14, subdivision 1, is amended to read:
3.10 Subdivision 1.General distribution.Except as provided in subdivisions 2 and 3, 40
3.11percent of the total payment to the county shall be deposited in the county general revenue
3.12fund to be used to provide property tax levy reduction. The remainder shall be distributed
3.13by the county in the following priority:
3.14 (1) 64.2 cents, for each acre of county-administered other natural resources land shall
3.15be deposited in a resource development fund to be created within the county treasury for
3.16use in resource development, forest management, game and fish habitat improvement, and
3.17recreational development and maintenance of county-administered other natural resources
3.18land. Any county receiving less than $5,000 annually for the resource development fund
3.19may elect to deposit that amount in the county general revenue fund;
3.20 (2) within 30 days of receipt of the payment to the county, the county treasurer shall pay
3.21a township with land that qualifies for payment under section 477A.12, subdivision 1,
3.22clauses (1), (2), and (5) to (7), and (10), ten percent of the payment the county received for
3.23such land within that township. Payments for natural resources lands not located in an
3.24organized township shall be deposited in the county general revenue fund. Payments to
3.25counties and townships pursuant to this paragraph shall be used to provide property tax levy
3.26reduction, except that of the payments for natural resources lands not located in an organized
3.27township, the county may allocate the amount determined to be necessary for maintenance
3.28of roads in unorganized townships; and
3.29 (3) any remaining funds shall be deposited in the county general revenue fund. Provided
3.30that, if the distribution to the county general revenue fund exceeds $35,000, the excess shall
3.31be used to provide property tax levy reduction.
3.32 EFFECTIVE DATE.This section is effective for aids payable in 2026.
3Sec. 4.
REVISOR MS/CH 25-0381802/25/25