Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF3377 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to government data practices; modifying data protection requirements in
3	3	1.3 certain property tax proceedings; amending Minnesota Statutes 2024, sections
4	4	1.4 13.51, subdivisions 2, 4; 271.06, subdivision 6; 278.05, subdivisions 3, 6.
5	5	1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
6	6	1.6 Section 1. Minnesota Statutes 2024, section 13.51, subdivision 2, is amended to read:
7	7	1.7 Subd. 2.Income property assessment data.The following data collected by political
8	8	1.8subdivisions and the state from individuals or business entities concerning income properties
9	9	1.9are classified as private or nonpublic data pursuant to section 13.02, subdivisions 9 and 12:
10	10	1.10 (a) detailed income and expense figures;
11	11	1.11 (b) average vacancy factors rates;
12	12	1.12 (c) verified net rentable areas or net usable areas, whichever is appropriate;
13	13	1.13 (d) (c) anticipated income and expenses;
14	14	1.14 (e) (d) projected vacancy factors rates; and
15	15	1.15 (f) (e) lease information.
16	16	1.16 Sec. 2. Minnesota Statutes 2024, section 13.51, subdivision 4, is amended to read:
17	17	1.17 Subd. 4.Request for legal discovery of income property assessment data.Upon
18	18	1.18request by a party to a responsible authority or designee for legal discovery of income
19	19	1.19property assessment data, as defined in subdivision 2, the requesting party shall notify the
20	20	1.20owner of record of the property. (a) Notwithstanding section 13.03, subdivision 6, a
21	21	1.21responsible authority or designee must not deny a request for legal discovery of income
22	22	1Sec. 2.
23	23	25-05123 as introduced03/26/25 REVISOR VH/DD
24	24	SENATE
25	25	STATE OF MINNESOTA
26	26	S.F. No. 3377NINETY-FOURTH SESSION
27	27	(SENATE AUTHORS: LATZ)
28	28	OFFICIAL STATUSD-PGDATE
29	29	Introduction and first reading04/10/2025
30	30	Referred to Judiciary and Public Safety 2.1property assessment data classified by subdivision 2 that is made by a party in a legal
31	31	2.2proceeding on the grounds that the data is classified as private or nonpublic data.
32	32	2.3 (b) Subject to a protective order or other order issued by the court in the underlying legal
33	33	2.4proceeding, a party receiving access to income property assessment data under paragraph
34	34	2.5(a), as well as any person directly involved in the legal proceeding through which the data
35	35	2.6was requested who properly receives income property assessment data from that party, must
36	36	2.7not:
37	37	2.8 (1) use the data for any purpose unrelated to the legal proceeding; or
38	38	2.9 (2) disseminate the data to a person not directly involved in the legal proceeding.
39	39	2.10 (c) A party in a Tax Court proceeding must not use, file, offer, or move to admit into
40	40	2.11evidence any income property assessment data classified by subdivision 2 unless the Tax
41	41	2.12Court first issues a protective order protecting the data from public disclosure, dissemination,
42	42	2.13access, and use.
43	43	2.14 Sec. 3. Minnesota Statutes 2024, section 271.06, subdivision 6, is amended to read:
44	44	2.15 Subd. 6.Hearings; protective orders required; determination of issues; default.(a)
45	45	2.16The Tax Court shall hear, consider, and determine without a jury every appeal de novo. A
46	46	2.17Tax Court judge may empanel an advisory jury upon the judge's motion. The Tax Court
47	47	2.18shall hold a public hearing in every case. The Tax Court must issue protective orders to
48	48	2.19protect private or nonpublic income property assessment data classified by section 13.51,
49	49	2.20subdivision 2, from public disclosure, dissemination, access, and use, and may review the
50	50	2.21data at issue in camera. All such parties shall have an opportunity to offer evidence and
51	51	2.22arguments at the hearing; provided, that the order of the commissioner or the appropriate
52	52	2.23unit of government in every case shall be prima facie valid. When an appeal to the Tax
53	53	2.24Court has been taken from an order or determination of the commissioner or from the
54	54	2.25appropriate unit of government, the proceeding shall be an original proceeding in the nature
55	55	2.26of a suit to set aside or modify the order or determination. In case no appellant shall appear
56	56	2.27the Tax Court shall enter its order affirming the order of the commissioner of revenue or
57	57	2.28the appropriate unit of government from which the appeal was taken. If the Department of
58	58	2.29Revenue's sales ratio study is introduced in Tax Court as evidence, the sales ratio data from
59	59	2.30the study shall be admissible as evidence only as provided in section 278.05, subdivision
60	60	2.314.
61	61	2Sec. 3.
62	62	25-05123 as introduced03/26/25 REVISOR VH/DD 3.1 (b) The commissioner, the taxpayer, and any other party to an appeal to the Tax Court
63	63	3.2may file all necessary notices, documents, and other necessary information with the Tax
64	64	3.3Court in a manner approved by the Tax Court.
65	65	3.4 Sec. 4. Minnesota Statutes 2024, section 278.05, subdivision 3, is amended to read:
66	66	3.5 Subd. 3.Assessor's records; protective orders required; evidence.(a) Assessor's
67	67	3.6records, including certificates of real estate value, assessor's field cards and property appraisal
68	68	3.7cards shall be made available to the petitioner for inspection and copying and may be offered
69	69	3.8at the trial subject to the applicable rules of evidence and rules governing pretrial discovery
70	70	3.9and. Assessor's records shall not be excluded from discovery or admissible evidence on the
71	71	3.10grounds that the documents and the information recorded thereon are confidential or classified
72	72	3.11as private data on individuals or nonpublic data by section 13.51, subdivision 2. Evidence
73	73	3.12of comparable sales of other property shall, within the discretion of the court, be admitted
74	74	3.13at the trial.
75	75	3.14 (b) The Tax Court must issue protective orders as required under section 271.06,
76	76	3.15subdivision 6.
77	77	3.16 (c) For purposes of this subdivision, "assessor's records" includes certificates of real
78	78	3.17estate value, assessor's field cards and property appraisal cards, and any other data classified
79	79	3.18by section 13.51, subdivision 2, regardless of whether the data:
80	80	3.19 (1) relates to the property that is the subject of the property tax petition; or
81	81	3.20 (2) is located within the assessor's file for the property that is the subject of the property
82	82	3.21tax petition.
83	83	3.22 Sec. 5. Minnesota Statutes 2024, section 278.05, subdivision 6, is amended to read:
84	84	3.23 Subd. 6.Dismissal of petition; exclusion of certain evidence.(a) In cases where the
85	85	3.24petitioner contests the valuation of income-producing property, the following information
86	86	3.25must be provided to the county assessor no later than August 1 of the taxes payable year:
87	87	3.26 (1) a year-end financial statement for the year prior to the assessment date;
88	88	3.27 (2) a year-end financial statement for the year of the assessment date;
89	89	3.28 (3) a rent roll on or near the assessment date listing the tenant name, lease start and end
90	90	3.29dates, base rent, square footage leased and vacant space;
91	91	3Sec. 5.
92	92	25-05123 as introduced03/26/25 REVISOR VH/DD 4.1 (4) identification of all lease agreements not disclosed on a rent roll in the response to
93	93	4.2clause (3), listing the tenant name, lease start and end dates, base rent, and square footage
94	94	4.3leased;
95	95	4.4 (5) net rentable square footage of the building or buildings; and
96	96	4.5 (6) anticipated income and expenses in the form of a proposed budget for the year
97	97	4.6subsequent to the year of the assessment date.
98	98	4.7 (b) The information required to be provided to the county assessor under paragraph (a)
99	99	4.8does not include leases. Failure to provide the information required in paragraph (a) If the
100	100	4.9assessor has notified the petitioner in writing of a deficiency in the information provided
101	101	4.10under paragraph (a), and the petitioner fails to correct the deficiency within 30 days of
102	102	4.11receiving the notification, the deficiency shall result in the dismissal of the petition, unless
103	103	4.12(1) the failure to provide it the information was due to the unavailability of the information
104	104	4.13at the time that the information was due, or (2) the petitioner was not aware of or informed
105	105	4.14of the requirement to provide the information.
106	106	4.15If the petitioner proves that the requirements under clause (2) are met, the petitioner has an
107	107	4.16additional 30 days to provide the information from the time the petitioner became aware of
108	108	4.17or was informed of the requirement to provide the information, otherwise the petition shall
109	109	4.18be dismissed.
110	110	4.19 (c) If, after the August 1 deadline set in paragraph (a), a county assessor determines that
111	111	4.20the actual leases in effect on the assessment date are necessary to properly evaluate the
112	112	4.21income-producing property, then a county assessor may require that the petitioner submit
113	113	4.22the leases. The petitioner must provide the requested information to the county assessor
114	114	4.23within 60 days of a county assessor's request. The Tax Court shall hear and decide any
115	115	4.24issues relating to subsequent information requests by a county assessor. Failure to provide
116	116	4.25the information required in this paragraph shall be addressed under Rules of Civil Procedure,
117	117	4.26rule 37.
118	118	4.27 (d) Provided that the information as contained in paragraph (a) is timely submitted to
119	119	4.28the county assessor, the county assessor shall furnish the petitioner at least five days before
120	120	4.29the hearing under this chapter with the property's appraisal, if any, which will be presented
121	121	4.30to the court at the hearing. The petitioner shall furnish to the county assessor at least five
122	122	4.31days before the hearing under this chapter with the property's appraisal, if any, which will
123	123	4.32be presented to the court at the hearing. An appraisal of the petitioner's property done by
124	124	4.33or for the county shall not be admissible as evidence if the county assessor does not comply
125	125	4Sec. 5.
126	126	25-05123 as introduced03/26/25 REVISOR VH/DD 5.1with the provisions in this paragraph. The petition shall be dismissed if the petitioner does
127	127	5.2not comply with the provisions in this paragraph.
128	128	5Sec. 5.
129	129	25-05123 as introduced03/26/25 REVISOR VH/DD