| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; payment in lieu of taxation; establishing definitions; |
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| 3 | 3 | | 1.3 establishing payments for other lakeshore land; amending Minnesota Statutes |
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| 4 | 4 | | 1.4 2024, sections 477A.11, subdivision 4, by adding a subdivision; 477A.12, |
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| 5 | 5 | | 1.5 subdivision 1; 477A.14, subdivision 1. |
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| 6 | 6 | | 1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 7 | 7 | | 1.7 Section 1. Minnesota Statutes 2024, section 477A.11, subdivision 4, is amended to read: |
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| 8 | 8 | | 1.8 Subd. 4.Other natural resources land."Other natural resources land" means any land, |
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| 9 | 9 | | 1.9other than acquired natural resource land or wildlife management land, presently owned in |
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| 10 | 10 | | 1.10fee title by the state and administered by the commissioner, or any tax-forfeited land, other |
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| 11 | 11 | | 1.11than platted lots within a city or those lands described under subdivision 3, clause (2), which |
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| 12 | 12 | | 1.12is owned by the state and administered by the commissioner or by the county in which it is |
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| 13 | 13 | | 1.13located. Other natural resources land excludes other lakeshore land defined in subdivision |
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| 14 | 14 | | 1.149. |
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| 15 | 15 | | 1.15 EFFECTIVE DATE.This section is effective for aids payable in 2026 and thereafter. |
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| 16 | 16 | | 1.16 Sec. 2. Minnesota Statutes 2024, section 477A.11, is amended by adding a subdivision to |
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| 17 | 17 | | 1.17read: |
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| 18 | 18 | | 1.18 Subd. 9.Other lakeshore land."Other lakeshore land" means parcels of other natural |
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| 19 | 19 | | 1.19resources land under subdivision 4 abutting lakes identified by a Department of Natural |
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| 20 | 20 | | 1.20Resources Division of Waters Lake Number. |
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| 21 | 21 | | 1.21 EFFECTIVE DATE.This section is effective for aids payable in 2026 and thereafter. |
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| 22 | 22 | | 1Sec. 2. |
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| 23 | 23 | | REVISOR MS/CH 25-0381802/25/25 |
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| 24 | 24 | | State of Minnesota |
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| 25 | 25 | | This Document can be made available |
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| 26 | 26 | | in alternative formats upon request |
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| 27 | 27 | | HOUSE OF REPRESENTATIVES |
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| 28 | 28 | | H. F. No. 1780 |
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| 29 | 29 | | NINETY-FOURTH SESSION |
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| 30 | 30 | | Authored by Skraba, Zeleznikar, Warwas, Nelson and Igo03/03/2025 |
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| 31 | 31 | | 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: |
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| 32 | 32 | | 2.2 Subdivision 1.Types of land; payments.The following amounts are annually |
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| 33 | 33 | | 2.3appropriated to the commissioner of natural resources from the general fund for transfer to |
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| 34 | 34 | | 2.4the commissioner of revenue. The commissioner of revenue shall pay the transferred funds |
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| 35 | 35 | | 2.5to counties as required by sections 477A.11 to 477A.14. The amounts, based on the acreage |
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| 36 | 36 | | 2.6as of July 1 of each year prior to the payment year, are: |
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| 37 | 37 | | 2.7 (1) $5.133 multiplied by the total number of acres of acquired natural resources land or, |
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| 38 | 38 | | 2.8at the county's option three-fourths of one percent of the appraised value of all acquired |
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| 39 | 39 | | 2.9natural resources land in the county, whichever is greater; |
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| 40 | 40 | | 2.10 (2) $5.133, multiplied by the total number of acres of transportation wetland or, at the |
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| 41 | 41 | | 2.11county's option, three-fourths of one percent of the appraised value of all transportation |
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| 42 | 42 | | 2.12wetland in the county, whichever is greater; |
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| 43 | 43 | | 2.13 (3) $5.133, multiplied by the total number of acres of wildlife management land, or, at |
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| 44 | 44 | | 2.14the county's option, three-fourths of one percent of the appraised value of all wildlife |
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| 45 | 45 | | 2.15management land in the county, whichever is greater; |
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| 46 | 46 | | 2.16 (4) 50 percent of the dollar amount as determined under clause (1), multiplied by the |
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| 47 | 47 | | 2.17number of acres of military refuge land in the county; |
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| 48 | 48 | | 2.18 (5) $3, multiplied by the number of acres of county-administered other natural resources |
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| 49 | 49 | | 2.19land in the county; |
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| 50 | 50 | | 2.20 (6) $5.133, multiplied by the total number of acres of land utilization project land in the |
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| 51 | 51 | | 2.21county; |
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| 52 | 52 | | 2.22 (7) $3, multiplied by the number of acres of commissioner-administered other natural |
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| 53 | 53 | | 2.23resources land in the county; |
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| 54 | 54 | | 2.24 (8) $0.18, multiplied by the total number of acres in the county eligible for payment |
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| 55 | 55 | | 2.25under clauses (1) to (7), provided that the total number of acres in the county eligible for |
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| 56 | 56 | | 2.26payment under clauses (1) to (7) is equal to or greater than 25 percent of the total acreage |
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| 57 | 57 | | 2.27in the county; |
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| 58 | 58 | | 2.28 (9) $0.08, multiplied by the total number of acres in the county eligible for payment |
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| 59 | 59 | | 2.29under clauses (1) to (7), provided that the total number of acres in the county eligible for |
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| 60 | 60 | | 2.30payment under clauses (1) to (7) is equal to or greater than ten percent, but less than 25 |
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| 61 | 61 | | 2.31percent of the total acreage in the county; and |
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| 62 | 62 | | 2Sec. 3. |
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| 63 | 63 | | REVISOR MS/CH 25-0381802/25/25 3.1 (10) $5.133, multiplied by the total number of acres of other lakeshore land or |
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| 64 | 64 | | 3.2three-fourths of one percent of the appraised value of other lakeshore land in the county, |
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| 65 | 65 | | 3.3whichever is greater; and |
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| 66 | 66 | | 3.4 (10) (11) without regard to acreage, and notwithstanding the rules adopted under section |
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| 67 | 67 | | 3.584A.55, $300,000 for local assessments under section 84A.55, subdivision 9, that shall be |
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| 68 | 68 | | 3.6divided and distributed to the counties containing state-owned lands within a conservation |
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| 69 | 69 | | 3.7area in proportion to each county's percentage of the total annual ditch assessments. |
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| 70 | 70 | | 3.8 EFFECTIVE DATE.This section is effective for aids payable in 2026. |
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| 71 | 71 | | 3.9 Sec. 4. Minnesota Statutes 2024, section 477A.14, subdivision 1, is amended to read: |
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| 72 | 72 | | 3.10 Subdivision 1.General distribution.Except as provided in subdivisions 2 and 3, 40 |
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| 73 | 73 | | 3.11percent of the total payment to the county shall be deposited in the county general revenue |
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| 74 | 74 | | 3.12fund to be used to provide property tax levy reduction. The remainder shall be distributed |
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| 75 | 75 | | 3.13by the county in the following priority: |
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| 76 | 76 | | 3.14 (1) 64.2 cents, for each acre of county-administered other natural resources land shall |
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| 77 | 77 | | 3.15be deposited in a resource development fund to be created within the county treasury for |
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| 78 | 78 | | 3.16use in resource development, forest management, game and fish habitat improvement, and |
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| 79 | 79 | | 3.17recreational development and maintenance of county-administered other natural resources |
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| 80 | 80 | | 3.18land. Any county receiving less than $5,000 annually for the resource development fund |
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| 81 | 81 | | 3.19may elect to deposit that amount in the county general revenue fund; |
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| 82 | 82 | | 3.20 (2) within 30 days of receipt of the payment to the county, the county treasurer shall pay |
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| 83 | 83 | | 3.21a township with land that qualifies for payment under section 477A.12, subdivision 1, |
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| 84 | 84 | | 3.22clauses (1), (2), and (5) to (7), and (10), ten percent of the payment the county received for |
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| 85 | 85 | | 3.23such land within that township. Payments for natural resources lands not located in an |
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| 86 | 86 | | 3.24organized township shall be deposited in the county general revenue fund. Payments to |
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| 87 | 87 | | 3.25counties and townships pursuant to this paragraph shall be used to provide property tax levy |
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| 88 | 88 | | 3.26reduction, except that of the payments for natural resources lands not located in an organized |
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| 89 | 89 | | 3.27township, the county may allocate the amount determined to be necessary for maintenance |
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| 90 | 90 | | 3.28of roads in unorganized townships; and |
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| 91 | 91 | | 3.29 (3) any remaining funds shall be deposited in the county general revenue fund. Provided |
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| 92 | 92 | | 3.30that, if the distribution to the county general revenue fund exceeds $35,000, the excess shall |
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| 93 | 93 | | 3.31be used to provide property tax levy reduction. |
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| 94 | 94 | | 3.32 EFFECTIVE DATE.This section is effective for aids payable in 2026. |
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| 95 | 95 | | 3Sec. 4. |
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| 96 | 96 | | REVISOR MS/CH 25-0381802/25/25 |
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