Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF3305

Introduced
4/7/25  

Caption

Homestead market value exclusion for property owned by persons 65 years and older and retired establishment

Impact

If enacted, SF3305 would amend current Minnesota Statutes related to property taxation, specifically sections concerning homestead classification and assessment notifications. The legislation would empower county assessors to exempt qualifying properties from taxation entirely, which could lead to a considerable reduction in tax revenue for local governments. Proponents argue that this measure would enhance economic stability for retirees and enable them to remain in their homes without the fear of escalating property taxes impacting their livelihoods.

Summary

Senate File 3305 is a legislative proposal aimed at providing a property tax exemption for individuals aged 65 and older who are retired. The bill proposes to exclude the entire market value of such properties from being taxed, thus significantly reducing the financial burden on senior homeowners. This exclusion is contingent on the property being owned and occupied as a homestead, with specific stipulations for married couples regarding age criteria. The intent is to streamline tax relief for seniors, acknowledging their unique financial circumstances as they transition into retirement.

Contention

Despite its intentions, the bill may face opposition concerning its potential implications on local tax structures. Critics could argue that the financial impact on local budgets necessitates a broader assessment of how to fund public services if property tax revenues decline. There are also concerns that the bill might unintentionally favor wealthier seniors who own valuable properties, thereby introducing equity issues into the property tax system. Dialogue around the bill will likely focus on finding a balance between providing tax relief for retirees and maintaining sufficient public funding for community resources.

Companion Bills

MN HF436

Similar To Homestead market value exclusion established for property owned by persons 65 years or older and retired.

Similar Bills

CA SB996

Corporation taxes: tax rates.

CA AB2425

Property taxation: property records: transmission by mail or electronic format.

CA SB658

Property tax: exemptions: disabled veterans.

CA AB1879

Property taxation: filing.

CA SB791

Property taxation: valuation: certificated aircraft.

CA AB771

Financing statements: mortgages.

TX HB1821

Relating to certain information or guidelines provided by or concerning a property owners' association or concerning subdivisions that are subject to restrictive covenants.

CT HB07009

An Act Concerning The Deadlines For Certain Property Tax Exemptions And Municipal Matters.