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S.F. No. 1708 - Requiring State to Pay Costs of Property Tax Judgments Against State-Assessed Property
Author: Senator Paul J. Utke
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 8, 2019


SF 1708 requires that the state pay the full amount of any refund owed as a result of overpayment of property taxes on state-assessed properties. Under current law, the commissioner of revenue is responsible for assessing railroad, and utility and pipeline operating property. If a railroad or utility company appeals an assessment, and the Minnesota Tax Court holds that the property’s market value is lower than it was initially valued, a refund of the overpayment of property tax is ordered. The amount of the refund is charged to all the different taxing jurisdictions that imposed a levy on the property. This proposal requires that the state, instead of the local taxing jurisdictions, pay the full amount of the refund. An open appropriation from the general fund to the commissioner of revenue is provided to make the necessary payments.

Effective for judgments entered after May 31, 2019.

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