Minnesota 2025-2026 Regular Session

Minnesota House Bill HF3027

Introduced
4/1/25  

Caption

Cities and counties authorized to impose local sales taxes for certain projects, oversight provided, revenue sharing required, report required, and money appropriated.

Impact

HF3027 impacts state laws by modifying the framework under which local governments can impose sales taxes, enhancing fiscal autonomy. The bill mandates strict reporting and transparency requirements to ensure that tax revenues generated are directed solely towards the projects for which they are approved. This will help local governments secure necessary funding for infrastructure and community services without over-reliance on state or federal funding, thus promoting local economic development.

Summary

House File 3027 (HF3027) proposes to amend existing Minnesota statutes to grant cities and counties the authority to impose local sales taxes for specific capital projects. The bill outlines a pathway for local governments to enact such taxes with the condition that they seek voter approval before implementation. According to the bill, any proposed local sales tax must be dedicated to funding identified construction or rehabilitation projects while also adhering to specified oversight provisions.

Contention

The bill has drawn some contention concerning the implications of local taxation. Some stakeholders worry that granting local governments more autonomy in taxation could lead to a patchwork of different tax rates across regions, potentially complicating the business landscape. However, proponents argue that localized control allows for better alignment between tax revenues and community needs, especially in financing significant local project initiatives. Additionally, concerns regarding potential mismanagement of funds have led to strong calls for accountability measures to be central to the enacted legislation.

Companion Bills

No companion bills found.

Previously Filed As

MN HF5336

Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.

MN HF5335

Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.

MN SF5424

Local sales and use taxes enactment requirements modifications and appropriation

MN HF2979

Local sales and use tax provisions modified, local resolution submission and referendum requirements for imposing new local sales tax or modifying existing local sales tax clarified, and nexus requirement between nonresidents and project to be funded imposed.

MN HF4275

Election requirements for imposition of a local sales and use tax modified.

MN HF2839

Local sales and use tax provisions modified, and cities allowed to impose local sales tax if certain criteria are met.

MN SF3180

Cities permission to impose a local sales tax if certain criteria are met

MN HF3017

Local sales and use tax provisions modified, and requirements to enact or modify local sales tax modified.

MN SF2852

Local sales tax enaction and or modification requirements modification

MN HF3525

Caledonia; local sales and use tax imposition authorized, and temporary moratorium on local governments pursuing local sales and use taxes repealed.

Similar Bills

MN HF5336

Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.

MN HF5335

Cities and counties authorized to impose local sales taxes for certain projects, local sales tax equalization distribution established, state auditor oversight provided, and money appropriated.

MN HF1755

Authority and requirements for local sales and use taxes modified.

MN SF375

Authority and requirements modification for local sales and use taxes

MN HF5247

Taxation and state government operations; various provisions modified, and money appropriated.

MN SF5234

Omnibus Tax bill

MN HF5070

Regional transportation sales and use tax repealed, metropolitan region sales and use tax repealed, local affordable housing aid repealed, retail delivery fee repealed, and use of amounts in repealed accounts provided.

MN SF5145

Various local taxes and fees repealer and technical changes