1.1 A bill for an act
1.2 relating to taxation; local government aids; establishing fire protection and
1.3 emergency medical services special taxing districts; providing fire protection and
1.4 emergency medical services aid; appropriating money; proposing coding for new
1.5 law in Minnesota Statutes, chapter 477A.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. [477A.41] FIRE PROTECTION AND EMS SPECIAL TAXING DISTRICT
1.8AID.
1.9 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
1.10the meanings given.
1.11 (b) "Commissioner" means the commissioner of revenue.
1.12 (c) "Special taxing district" means a special taxing district that was established for the
1.13purpose of providing fire or ambulance services, or both, and that was formed under any
1.14of the following:
1.15 (1) section 144F.01;
1.16 (2) Laws 1987, chapter 402, section 2, as amended;
1.17 (3) Laws 1993, chapter 375, article 5, section 39; or
1.18 (4) Laws 2009, chapter 88, article 2, section 46, as amended.
1.19 Subd. 2.Distribution.(a) A special taxing district's annual aid amount is equal to 50
1.20percent of the special taxing district's levy under section 275.07 certified for the previous
1.21year.
1Section 1.
25-02367 as introduced01/27/25 REVISOR MS/AD
SENATE
STATE OF MINNESOTA
S.F. No. 1028NINETY-FOURTH SESSION
(SENATE AUTHORS: RARICK, Hauschild and Hoffman)
OFFICIAL STATUSD-PGDATE
Introduction and first reading02/06/2025
Referred to Taxes 2.1 (b) If the sum of the aids payable to all eligible special taxing districts under this section
2.2exceeds the limit under subdivision 4, the distribution to each special taxing district must
2.3be reduced proportionally so that the total amount of aids distributed under this section does
2.4not exceed the limit in subdivision 4.
2.5 Subd. 3.Commissioner responsibilities; payment.(a) The commissioner must annually
2.6calculate and certify the amount of aid payable to each special taxing district on or before
2.7August 1 of the year preceding the aid distribution year.
2.8 (b) The commissioner shall make the aid payments to affected taxing authorities on July
2.920 annually.
2.10 Subd. 4.Appropriation.$....... is annually appropriated from the general fund to the
2.11commissioner of revenue to make payments under this section.
2.12 EFFECTIVE DATE.This section is effective beginning with aids payable in 2026 and
2.13thereafter.
2Section 1.
25-02367 as introduced01/27/25 REVISOR MS/AD